ISA (UK) 540

ISA (UK) 540

Auditing Accounting Estimates and Related Disclosures

Current edition

Revised December 2018 (Updated September 2025)

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Name ISA (UK) 540 (Revised December 2018) (Updated September 2025)
Publication date 25 September 2025
Type Standard
Format PDF, 838.6 KB

Superseded editions

Revised December 2018 (Updated May 2022)

Effective for audits of financial statements for periods commencing on or after 15 December 2019.
Name ISA (UK) 540 (Revised December 2018) (Updated May 2022)
Publication date 20 May 2022
Effective from 15 December 2019
Type Standard
Format PDF, 1.1 MB
Revised December 2018

Effective for engagements relating to financial periods commencing on or after 15 December 2019.
Name ISA (UK) 540 (Revised December 2018)
Publication date 12 December 2018
Effective from 15 December 2019
Type Standard
Format PDF, 822.1 KB
ISA (UK) 540 (Revised June 2016)
Name ISA (UK) 540 (Revised June 2016)
Publication date 1 January 2018
Effective from 17 June 2016
Type Standard
Format PDF, 274.7 KB

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