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ICAEW Updates Guidance on Assurance Reports

The ICAEW has updated guidance issued as TECH 09/13 AAF Assurance Review Engagements on Historical Financial Statements.

The most recent revision in September 2018 includes a new appendix on application to the micro-entities regime.  The “revised” version of the guidance has also been refreshed such that if fully reflects current legislative and professional references, with pro-forma documentation within the guidance being updated accordingly.

The revised guidance and pro-forma documentation will be reflected in the HAT Non-Audit Assignments Manual when this Manual is next updated.