Audit Exemption Manual (UK)

Includes FRS 102 Section 1A and FRS 105 disclosure checklists and example accounts.

Our Audit Exemption Specialist Assignment 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:

  • accounts disclosure checklists, including versions in accordance with FRS 102, FRS 102 Section 1A and FRS 105
  • guidance notes that summarise the current legal accounting and reporting requirements for audit exempt companies
  • an eligibility checklist to help you confirm the exemptions available.

Our Audit Exemption Specialist Assignment Manual (UK) is written in Microsoft word and includes our tailoring tool 'Creator', which will help you select and edit your current and permanent file documentation.

Printed audit exemption file index cards are also available for this manual. Click here to find out more or to order index cards.

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