Includes FRS 102 Section 1A and FRS 105 disclosure checklists and example accounts.
Our Audit Exemption Manual provides you with the current and permanent file programmes needed to prepare financial statements for audit exempt limited companies, including micro-entities and for unincorporated businesses.
The manual also includes:
Our Audit Exemption Manual (UK) 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.
The principal technical changes in this update relate to the restructuring of the guidance notes.
The principal changes in this update relate to a number of minor amendments / improvements that have been made across all sections of the Audit Exemption Manual, including updating engagement letters to reflect latest guidance.
This major update to the methodology principally incorporates:
A number of minor changes to engagement letters, disclosure checklists, accounts and audit exemption criteria checklists have been made in relation to Brexit.
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