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Applications-to-the-CA determinations for the start of an audit engagement- quarter ending 30-April-

APPLICATIONS FOR THE COMPETENT AUTHORITY TO DETERMINE THE START OF AN AUDIT ENGAGEMENT PERIOD IN CASES OF UNCERTAINTY

Article 17(8) of EU Audit Regulation (EU 537/2014) states that an audit firm must immediately report any uncertainty as to the start date of the audit engagement ('the relevant date') to the Competent Authority and that the Competent Authority shall ultimately determine the relevant date. In that the issue is also likely to be of significant importance to public interest entities themselves, the FRC will consider requests by such entities to determine the start of an audit engagement period in cases of uncertainty.

Where the FRC determines the start date for an audit engagement period, the FRC has committed to publishing those decisions in full.

In the period to 30 April 2021, no applications were received.

Financial Reporting Council 15 May 2021

8th Floor, 125 London Wall, London EC2Y 5AS Tel: +44 (0)20 7492 2300 Fax: +44 (0)20 7492 2301 www.frc.org.uk The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered office: as above.

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Name Applications-to-the-CA determinations for the start of an audit engagement- quarter ending 30-April-
Publication date 27 September 2023
Format PDF, 15.8 KB
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