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Bulletins

Bulletins are issued to provide auditors with timely guidance on new or emerging issues.

Practice Notes and Bulletins are persuasive rather than prescriptive. However, they are indicative of good practice, even though they may be developed without the full process of consultation and exposure used for standards.

Click on title to download:
 

 Bulletin 4: Recent Developments in Company Law, The Listing Rules and Auditing Standards that affect United Kingdom Auditor's Reports (Revised)

June 2015

 Bulletin 2: Guidance for Reporting Accountants of Stakeholder Pension Schemes in the United Kingdom
February 2013

 Bulletin 1(I): Compendium of Illustrative Auditor's Reports on Irish Financial Statements
October 2012
 Illustrative example of an Irish auditor’s report reflecting the requirements of ISA (UK and Ireland) 700 (Revised June 2013)

 2011/1 Developments in Corporate Governance Affecting the Responsibilities of Auditors of Companies Incorporated in Ireland
May 2011

 2010/2 (Revised) Compendium of Illustrative Auditor's Reports on United Kingdom Private Sector Financial Statements for periods ended on or after 15 December 2010
March 2012
See  Bulletin 4 for updated Examples 1 and 9

 2010/1 XBRL Tagging of Information in Audited Financial Statements - Guidance for Auditors
February 2010

 2009/4 Developments in Corporate Governance Affecting the Responsibilities of Auditors of UK Companies
December 2009

 2008/10 Going Concern Issues During the Current Economic Conditions
December 2008

 2008/9 Miscellaneous Reports by Auditors Required by the United Kingdom Companies Act 2006
October 2008

 2008/6 The 'Senior Statutory Auditor' under the United Kingdom Companies Act 2006
April 2008

 2008/5 Auditor's Reports on Revised Accounts and Reports, in the United Kingdom
April 2008

 2008/2 The Auditor's Association with Preliminary Announcements made in Accordance with the Requirements of the UK and Irish Listing Rules
February 2008

 2008/01 Audit issues when financial market conditions are difficult and credit facilities may be restricted
January 2008

 2007/2 The Duty of Auditors in the Republic of Ireland to Report to the Director of Corporate Enforcement
March 2007

 2006/5 The Combined Code on Corporate Governance: Requirements of Auditors under the Listing Rules of the Financial Services Authority and the Irish Stock Exchange
September 2006

For accounting periods ending on or after 31 December 2009, the guidance in pragraphs 68 to 72 of this Bulletin is superseded by the guidance in paragraphs 2 to 12 of  Bulletin 2009/4

 2006/4 Regulatory and Legislative Background to the Application of Standards for Investment Reporting in the Republic of Ireland
April 2006


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