Webinar invitation: Revised standard (ISRE (UK) 2410) for reviews of interim financial statements
News types: Codes and Standards Announcements, Consultation Announcement, Generic Announcement, Policies and Responsibilities, Publications
Published: 9 December 2020
The Financial Reporting Council (FRC) is pleased to invite you to a webinar on the FRC's consultation regarding revisions to International Standard for Review Engagement (UK) 2410 (ISRE 2410) Review of Interim Financial Information Performed by the Independent Auditor of the Entity.
When: Thursday 17 December 2020, 2pm-3pm
The FRC has recently reviewed ISRE (UK) 2410 in the context of changes to auditing standards, particularly ISA (UK) 570 Going Concern. As a result, the FRC is proposing to revise parts of ISRE (UK) 2410 to ensure that it remains fit for purpose in the current environment.
Ther FRC's specific objective in performing this limited revision to ISRE (UK) 2410 was to address a potential lack of clarity in relation to going concern when performing a review of interim financial information.
The revisions are limited to those areas which address going concern, however the FRC is interested in respondents’ views on a potentially more systematic revision of ISRE (UK) 2410 in the future, and as such, comments are welcome on both the specific revisions to ISRE (UK) 2410 and on reviews of interim financial statements as a whole.
This webinar will cover the key changes and present an opportunity for a Q&A on the standard, and on reviews of interim standards as a whole.