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.
Printed audit exemption file index cards are also available for this manual. Click here to find out more or to order index cards.
A number of minor changes to engagement letters, disclosure checklists, accounts and audit exemption criteria checklists have been made in relation to Brexit.
The method of delivery has changed and as such the layout and structure of the manual has been updated. For further details, please see the what’s changed guidance included within the product.
This update deal with the Revised Accounting Standards - FRS 102
In December 2017 the FRC issued Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Triennial review 2017: Incremental improvements and clarifications and then in March 2018, a consolidated version of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018).
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