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Practice Notes

Practice Notes are intended to assist auditors in applying auditing standards of general application to particular circumstances and industries.

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:

PN 10 (Revised) Audit of Financial Statements of Public Sector Bodies in the United Kingdom (Revised)
October 2010

PN 10(I) (Revised) Audit of central government financial statements in the Republic of Ireland
August 2011

PN 11 (Revised) The Audit of Charities in the United Kingdom
March 2012

PN 12 (Revised) Money laundering - Guidance for auditors on UK legislation
September 2010

PN 14 The audit of housing associations in the United Kingdom
January 2014

PN 15 (Revised) The Audit of Occupational Pension Schemes in the United Kingdom (Revised)
January 2011

PN 15(I) The Audit of Occupational Pension Schemes in Ireland
February 2010

PN 16 (Revised) Bank Reports for Audit Purposes in the United Kingdom
February 2011
PN16 templates in Word format

PN 19 (Revised) The Audit of Banks and Building Societies in the United Kingdom
March 2011

PN 19(I) The Audit of Banks in the Republic of Ireland (Revised)
June 2008

PN 20 (Revised) The Audit of Insurers in the United Kingdom
January 2011

PN 20(I) The Audit of Insurers in the Republic of Ireland
August 2002

PN 21 The audit of investment businesses in the United Kingdom (Revised)
December 2007
Paragraphs 180 to 263, Appendix 1.1 and Appendix 2 of PN 21 are superseded by Bulletin 2011/2

PN 22 The Auditors' Consideration of FRS 17 'Retirement Benefits' - Defined Benefit Schemes
April 2002

PN 23 Special Considerations in Auditing Financial Instruments
July 2013

PN 24 (Revised) The Audit of Friendly Societies in the United Kingdom
July 2011

PN 25 (Revised) Attendance at Stocktaking
February 2011

PN 26 (Revised) Guidance on Smaller Entity Audit Documentation
December 2009

PN 27 (Revised) The Audit of Credit Unions in the United Kingdom
May 2011

PN 27(I) The audit of credit unions in the Republic of Ireland
December 2008

Hard copies can be ordered from our publications site.

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