Post Implementation Review: ISA (UK) 540 (Revised December 2018)

Published: 4 October 2022

Response deadline: 13 January 2023

Consultation document
Links to PDFs open in new tabs
Title Post Implementation Review: ISA (UK) 540 (Revised December 2018)
Format pdf, 449.6 KB
The Financial Reporting Council (FRC) has opened a post implementation review of the auditing standard (ISA) (UK) 540 (Revised December 2018) Auditing Accounting Estimates and Related Disclosures. 

The call for feedback is open until 13 January 2023

Consultation status: closed