Our Financial Conduct Authority (FCA) (Designated Investment Firms) Manual provides you with the current and permanent file programmes needed to undertake an FCA client assets (CASS) audit engagement for a designated investment firm, in accordance with the FRC's Client Assets Assurance Standard.
The manual also includes:
Our FCA Designated Investment Firms (DIF) Manual can be browsed online or sections of content or commentary can be downloaded in Microsoft word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.
This update incorporates changes for the revision of the FRC CASS Assurance Standard in November 2019, which takes effect for CASS audit reports for periods beginning on or after 1 January 2020 (there is no scope for early adoption).
This update to your FCA (DIF) should be used with immediate effect.
|Annual subscription fee|
|Sole Practitioner / Non-Audit Firm*||£150.00|
|Audit registered firms with 2-4 RIs*||£180.00|
|Audit registered firms with 5-9 RIs*||£220.00|
For 10 or more RIs please contact Jenny Faulkner at email@example.com or call 0330 058 7141.
*Mercia Members receive a 10% discount.
All prices are subject to VAT. Prices are subject to change on 1 July.
Mercia online manuals are updated regularly by our technical staff and you will be notified of any significant regulatory changes by email.
Your subscription will automatically auto-renew on anniversary date, you will be notified by email before your subscription expires and offered the option to opt out of auto-renewal.
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