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Standards for investment reporting

Standards for Investment Reporting (SIRs) contain basic principles and essential procedures with which reporting accountants are required to comply in the conduct of an engagement in connection with an investment circular (eg a prospectus listing particulars circular to shareholders or similar documents) prepared for issue in connection with a securities transaction governed wholly or in part by the laws and regulations of the united kingdom or republic of Ireland.

Click on title to download and, if available, order a copy from our publishers.

SIRs that apply to earlier periods can be found at Superseded Standards and Guidance.

Ethical Standard for Reporting Accountants (ESRA)
October 2006

SIR 1000 - Investment Reporting Standards applicable to all engagements in connection with an Investment Circular
July 2005

SIR 2000 Revised - 'Investment Reporting Standards Applicable to Public Reporting Engagements on Historical Financial Information'
March 2011

SIR 3000 - Investment Reporting Standards Applicable to Public Reporting Engagements on Profit Forecasts
January 2006

SIR 4000 - Investment Reporting Standards Applicable to Public Reporting Engagements on Pro forma Financial Information
January 2006

SIR 5000 - Investment Reporting Standards applicable to Public Reporting Engagements on financial information reconciliations under the Listing Rules
February 2008

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The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 5th Floor Aldwych House, 71-91 Aldwych, London WC2B 4HN

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