Includes FRS 102 Section 1A and FRS 105 disclosure checklists and example accounts.
Our Audit Exemption Manual (ROI) 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 (ROI) 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 changes in this update relate to the changes as a result of the ICAI Technical Alert: TA 04/22 Chartered Accountants' Reports on The Compilation of Financial Information as well as 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:
This version of the Audit Exemption Manual (ROI) should be used with immediate effect.
Manual's functionality improvements.
There is a one-off initial fee for the right to use the manual.
In order to keep you up to date, you will be automatically enrolled in our online update service.
|Sole Practitioner / Non-Audit Firm*||€189.00|
|Audit registered firms with 2-9 RIs*||€219.00|
|Audit registered firms with 10-19 RIs*||€289.00|
For 20 or more RIs please contact us at firstname.lastname@example.org.
All prices are subject to VAT. Prices are subject to change on 1 July.
Operating System: Windows 10.
Applications: Full version of Microsoft Office 2010, 2013 and 2016, Adobe Reader.
Note: Windows Office RT, Office Mobile and Office 365 Online are not currently supported.
Office 365 with a locally installed copy of the Office suite is supported.