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.

Bulletin: The Auditor's Association with Preliminary Announcements made in accordance with UK Listing Rules (December 2017) (PDF)

Bulletin: Compendium of illustrative auditor’s reports on United Kingdom private sector financial statements for periods commencing on or after 17 June 2016 (October 2016) (PDF)

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

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

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

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

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

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

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

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) (PDF)

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