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.
