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 8.0, dated 02/20.
This update principally dealt with:
- Financial reporting changes - Revised Accounting Standards - FRS 102;
- Fourth Money Laundering Directive (MLD) in Ireland; and
- Companies (Statutory Audits) Act 2018.
This version of the Audit Exemption Manual (ROI) should be used with immediate effect.
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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