Audit Exemption Manual (ROI)
This manual contains guidance notes, engagement letters, example reports, proforma accounts, disclosure checklists and work programmes for non-audit assignments. Both limited company and unincorporated assignments are covered.
- Programmes
- covering all aspects of the planning, fieldwork and completion stages of an assignment.
- Eligibility Checklist
- to detect whether an audit is essential
- Clients' Needs Checklist
- to highlight factors to consider before dispensing with the audit
- Accounts Disclosure Checklists
- Micro-entity (FRS 105) full checklist
- Small entity (FRS 102 section 1A) full checklist
- FRS 102 full checklist
- Abridged checklist (FRS 102 section 1A)
- Abridged (micro-entity) checklists
- Small group accounts
- Proforma Accounts
- Micro-entity accounts (FRS 105)
- Micro-entity abridged accounts (FRS 105)
- Small FRS 102 section 1A accounts
- Small FRS 102 section 1A abridged accounts
- Full FRS 102 accounts
- Plus
- guidance notes, engagement letters and sample reports
The latest version of Audit Exemption Manual (ROI), improving its functionality, has been released in May 2021.
This version of the Audit Exemption Manual (ROI) should be used with immediate effect.
Prior to May 2020, the version of the manual released in February 2020 principally dealt with:
- Financial reporting changes - Revised Accounting Standards - FRS 102;
- Fourth Money Laundering Directive (MLD) in Ireland; and
- Companies (Statutory Audits) Act 2018.
There is a one-off initial fee for the right to use the manual.
The fee provides you with a CD containing all the documents in electronic format.
In order to keep you up to date, you will be automatically enrolled in our online update service.
| Cost | |
|---|---|
| Initial fee: | €365.00 |
| Subscription renewal fee: | €125.00 |
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