ISA (UK) 600

ISA (UK) 600

Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)

Current edition

Revised September 2022

Effective for audits of financial statements for periods commencing on or after 15 December 2023.

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Name	ISA (UK) 600 (Revised September 2022)
Publication date	26 September 2022
Effective from	15 December 2023
Type	Standard
Format	PDF, 2.2 MB

Superseded editions

Revised November 2019 (Updated May 2022)

Effective for audits of financial statements for periods commencing on or after 15 December 2019.

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Name	ISA (UK) 600 (Revised November 2019) (Updated May 2022)
Publication date	20 May 2022
Effective from	15 December 2019
Type	Standard
Format	PDF, 1.1 MB

Revised November 2019

Effective for engagements relating to financial periods commencing on or after 15 December 2019.

Name	ISA (UK) 600 (Revised November 2019)
Publication date	16 December 2019
Effective from	15 December 2019
Type	Standard
Format	PDF, 840.0 KB

Revised June 2016

Name	ISA (UK) 600 (Revised June 2016)
Publication date	1 January 2018
Effective from	17 June 2016
Type	Standard
Format	PDF, 343.6 KB