News March 2018 FRC Compendium of Ethical and Auditing Standards

FRC Compendium of Ethical and Auditing Standards

09 March 2018
The FRC has published its compendium of Ethical and Auditing Standards 2018, including those in issue since 1 January 2018:
 
  • Ethical Standard;
  • International Standards on Auditing (UK); and
  • International Standard on Quality Control (UK) 1.
The compendium also includes the new and revised ISAs (UK) issued in 2016–2017:
 
Revised
Effective for audits of financial statements for periods commencing on or after 15 December 2017:
  • ISA (UK) 250 (Revised December 2017) Section A—Consideration of Laws and Regulations in an Audit of Financial Statements
  • ISA (UK) 330 (Revised June 2017) The Auditor’s Responses to Assessed Risks
New (issued in October 2016)
Effective for audits of financial statements for periods commencing on or after 1 January 2017:
  • ISA (UK) 800 (Revised) Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  • ISA (UK) 805 (Revised) Special Considerations—Audits of Single Financial Statements and Specific Elements Accounts or Items of a Financial Statement
You can purchase the compendium by ordering it online at: https://www.tolley.co.uk/products/financial-reporting-council
 
Or order via: FRC Publications
                     Lexis House
                     30 Farringdon Street
                     London
                     EC4A 4HH
                     Tel: 0845 370 1234
                     Email: customer.services@lexisnexis.co.uk
 
 
 

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