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.
|Initial subscription fee|
|Initial subscription fee: Sole Practitioner / Non-Audit Firm*||£245.00|
|Initial subscription fee: 2-4 RIs*||£295.00|
|Initial subscription fee: 5-9 RIs*||£395.00|
|Subscription renewal: Sole Practitioner*||£145.00|
|Subscription renewal: 2-4 RIs*||£175.00|
|Subscription renewal: 5-9 RIs*||£215.00|
For 10 or more RIs please contact Jenny Faulkner at firstname.lastname@example.org 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.
There is a one-off initial subscription fee for the right to use the manual dependent on the number of Responsible Individuals (RIs) for audit purposes in your firm.
In order to keep you up to date, you will be automatically enrolled in our online update service. Your subscription renewal will be invoiced on anniversary date.
Operating System: Windows 10.
Applications: Full version of Microsoft Office 2010, 2013 and 2016, Adobe Reader.
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Office 365 with a locally installed copy of the Office suite is supported.