Consultations 2019 Consultation on Revising Standards for Investment Reporting

Consultation on Revising Standards for Investment Reporting

01 May 2019

The SIRs set requirements and provide guidance for Reporting Accountants (RAs) carrying out reporting engagements on UK investment circulars. These engagements include private reporting, for example on working capital statements, as well as public reporting engagements on published financial information. SIR 1000 provides basic principles and procedures for all relevant engagements, and SIRs 2000-6000 provide additional principles and procedures for specific types of public reporting. Feedback and stakeholder outreach confirms that the work done by RAs plays a vital part in the effective functioning of UK capital markets transactions, and new EU wide Prospectus Rules effective from July 2019 mean they need to be updated.

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