Our suite of Corporate Manuals has been updated as part of our annual update cycle.
The key driver of the update is the revision to a number of Auditing Standards, with the following being the areas of most significant change:
- ISA (UK) 540 Auditing Accounting Estimates and Related Disclosures
- ISA (UK) 570 Going Concern
- ISA (UK) 700 Forming an Opinion and Reporting on Financial Statements
Details of the amendments made to the manuals can be found in the appropriate Technical Memos, as below:
- TM 13/20 – Audit Manual;
- TM 14/20 – Non-audit Manual;
- TM 15/20 – LLP Manual;
- TM 16/20 – Groups Manual
Please download these updated Manuals from our Members’ Area here.
