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Publications

Publications

21 November 2017
Meeting of the Audit and Assurance Council on 30 November 2017 in the Boardroom, at 8th Floor, 125 London Wall, EC2Y 5AS at 9.00am
Publication - Assurance - Audit Monitoring - Auditing - Ethics - Going Concern
20 November 2017
Walter Scott Commitment to the Stewardship Code
Publication - Investor Stewardship
17 November 2017
Thematic Review – Disclosures relating to the implementation of new standards within 2018 interim accounts
Publication - Corporate Reporting
17 November 2017
The 2018/19 thematic review, to assess the extent of any improvement in the general quality of compliance, will focus on five specific aspects of corporate reporting, some of which were identified in 2015 as areas where there was particular shareholder interest and scope for...
Publication - Corporate Reporting
16 November 2017
Practice Note 11 (Revised): The audit of charities in the United Kingdom issued 16 November 2017
Publication - Auditing
16 November 2017
Feedback Statement and Impact Assessment: Revision of Practice Note 11 The audit of charities in the United Kingdom
Publication - Auditing
15 November 2017
Menhaden Capital Management LLP UK Stewardship Code Compliance Statement
Publication - Investor Stewardship
15 November 2017
Regulation 13 of the Statutory Auditors and Third Country Auditors Regulations 2016 and Article 4(2) of the EU Audit Regulation (EU 537/2014) provide that the Competent Authority may, upon a request by the statutory auditor or the audit firm ('the applicant'), and on an excep...
Publication - Assurance - Audit Monitoring - Auditing
15 November 2017
Article 17(8) of EU Audit Regulation (EU 537/2014) states that an audit firm must immediately report any uncertainty as to the start date of the audit engagement ('the relevant date') to the Competent Authority and that the Competent Authority shall ultimately determine the re...
Publication - Audit Monitoring - Auditing
15 November 2017
The Companies Act 2006 provides that, upon a request by a public-interest entity ('the applicant'), the maximum engagement period may be extended with the approval of the Competent Authority for up to two years.
Publication - Assurance - Auditing
        
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