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) is version 7.0, dated 11/17.
This update principally dealt with:
- The changes brought by Companies (Accounting) Act 2017, including the availability of its early adoption for the small companies regime and the micro entities regime for all periods commencing on or after 1 January 2015 onwards;
- Incorporation of pro-forma accounts and accounts disclosure checklists for companies adopting FRS 102 Section 1A (small companies regime) and FRS 105 (micro entities regime);
- Inclusion of limited company additional schedule of professional services engagement letter relating to compilation of statutory financial statements for a micro entity; and
- The removal of all references to old UK and Ireland GAAP and pre-1 January 2016 company law and new UK and Ireland GAAP requirements.
This version of the Audit Exemption Manual (ROI) should be used for accounting periods beginning on or after 1 January 2017 or when early adopting the new thresholds of the Companies (Accounting) Act 2017.
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. No charge is made for any updates issued from purchase until 30 June.
Subsequent updates are covered by an all encompassing annual subscription fee invoiced on 1 July each year.
| Cost | |
|---|---|
| Initial fee: | €350.00 |
| Annual subscription fee: | €115.00 |
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