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Preparing for the Revised ISAs

Throughout 2020 the HAT team have been working hard to prepare for the revised ISAs (UK) which are effective for periods commencing 15 December 2019 onwards. This will typically be for years ending 31 December 2020. The key changes are ISA (UK) 540 (Accounting Estimates); ISA (UK) 570 (Going Concern) and ISA (UK) 700 (Audit Reports). 

The following resources are now available:

  • Our ‘Word’ based corporate manuals were updated on 30 September 2020.
  • Our CaseWare corporate template was updated at the end of October. A webinar explaining these changes is available here
  • Changes to our audit methodology is being covered in our Q4 Technical Update, for those firms who do not take this ‘in house’ a live course is running on Thursday 3 December and a recording may also be purchased;
  • We presented a detailed CPD course covering the changes on 4 November. A recording of this is available and it will next be presented live on 3 February.

We also expect new cloud audit templates from both CaseWare and MyWorkpapers covering the revised ISAs to be available soon. 

For additional information on any of the above please call us on 020 7213 9911 or email 

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