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Publications

Publications

16 November 2017
Feedback Statement and Impact Assessment: Revision of Practice Note 11 The audit of charities in the United Kingdom
Publication - Auditing
15 November 2017
Menhaden Capital Management LLP UK Stewardship Code Compliance Statement
Publication - Investor Stewardship
15 November 2017
Regulation 13 of the Statutory Auditors and Third Country Auditors Regulations 2016 and Article 4(2) of the EU Audit Regulation (EU 537/2014) provide that the Competent Authority may, upon a request by the statutory auditor or the audit firm ('the applicant'), and on an excep...
Publication - Assurance - Audit Monitoring - Auditing
15 November 2017
Article 17(8) of EU Audit Regulation (EU 537/2014) states that an audit firm must immediately report any uncertainty as to the start date of the audit engagement ('the relevant date') to the Competent Authority and that the Competent Authority shall ultimately determine the re...
Publication - Audit Monitoring - Auditing
15 November 2017
The Companies Act 2006 provides that, upon a request by a public-interest entity ('the applicant'), the maximum engagement period may be extended with the approval of the Competent Authority for up to two years.
Publication - Assurance - Auditing
9 November 2017
PN 15 (Revised) The Audit of Occupational Pension Schemes in the United Kingdom
Publication - Auditing
9 November 2017
Corporate Reporting Thematic Review Alternative Performance Measures (APMs) November 2017
Publication - Corporate Reporting
9 November 2017
This report shares our detailed findings from the targeted review of companies’ disclosures of significant accounting judgements and sources of estimation uncertainty.
Publication - Accounting - Corporate Reporting
9 November 2017
This report shares our detailed findings from a targeted review of certain aspects of pension obligation reporting.
Publication - Accounting - Corporate Reporting
9 November 2017
Invitation to Comment: Proposal to revise Practice Note 11: The audit of charities in the United Kingdom
Publication - Auditing
      
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