ISA (UK) 540

ISA (UK) 540

Auditing Accounting Estimates and Related Disclosures

Current edition

Revised December 2018 (Updated May 2022)

Effective for audits of financial statements for periods commencing on or after 15 December 2019.

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Name	ISA (UK) 540 (Revised December 2018) (Updated May 2022)
Publication date	20 May 2022
Effective from	15 December 2019
Type	Standard
Format	PDF, 1.1 MB

Superseded editions

Revised December 2018

Effective for engagements relating to financial periods commencing on or after 15 December 2019.

Name	ISA (UK) 540 (Revised December 2018)
Publication date	12 December 2018
Effective from	15 December 2019
Type	Standard
Format	PDF, 822.1 KB

ISA (UK) 540 (Revised June 2016)

Name	ISA (UK) 540 (Revised June 2016)
Publication date	1 January 2018
Effective from	17 June 2016
Type	Standard
Format	PDF, 274.7 KB