Audit Exemption Manual (UK)

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:

  • 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 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.


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