Published: 24 September 2023
1 minute read
Practice Notes are intended to assist auditors in applying auditing standards of general application to particular circumstances and industries.
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.
Practice Notes list
PN 14 The audit of housing associations in the United Kingdom
Revised March 2021
The revisions to Practice Note 19 reflect revisions to UK auditing standards (ISAs (UK), in particular ISA (UK) 540 (Revised December 2018), Auditing Accounting Estimates and Related Disclosures, which is effective for audits of financial statements for periods beginning on or after 15 December 2019 (early adoption is permitted)