Insights on key changes to deliverables

Jannie Delucca


























Insights on key changes to deliverables | ICAEW




























































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A guide to the updated illustrative auditor’s reports available from the faculty and the FRC, including material uncertainty and going concern.

There have been a number of changes over the pandemic period that have had an impact on audit report wording. They range from Brexit to revised auditing standards. To reflect these, the faculty has updated a number of its popular audit report wording guides (see below) and the Financial Reporting Council (FRC) has updated its Bulletin: Illustrative Auditor’s Reports on United Kingdom Private Sector Financial Statements.

The FRC has produced an amended version of its Bulletin: Illustrative Auditor’s Reports on United Kingdom Private Sector Financial Statements (published August 2021), applicable for accounting periods commencing after 1 February 2020 with filing after 31 December 2020.















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