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.
The latest version of Audit Exemption Manual (ROI) is version 7.0, dated 11/17.
This update principally dealt with:
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.
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