ICAEW.com works better with JavaScript enabled.

Going concern - material uncertainty related to going concern

This helpsheet was last updated in November 2018 and is based on the relevant laws and regulations that apply as at 1 November 2018.

Download this helpsheet

Access a PDF version of this helpsheet to print or save.

View more

This helpsheet is designed to explain the main changes that are needed to the audit report of a company where there is a material uncertainty related to going concern.

Terms and conditions

© ICAEW 2019  All rights reserved.

ICAEW cannot accept responsibility for any person acting or refraining to act as a result of any material contained in this helpsheet. This helpsheet is designed to alert you to an important issue of general application. It is not intended to be a definitive statement covering all aspects but is a brief comment on a specific point.

You have permission to use and reproduce this helpsheet on the following conditions:

The helpsheet is to be reproduced for personal, non-commercial use only and is not for re-distribution.