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Our Limited Liability Partnerships (LLP) Manual provides you with the current and permanent file programmes needed to undertake an audit or audit exempt assignment for an LLP.
The manual also includes:
Our LLP Manual 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.
This update to the manual incorporates:
This update to the manual incorporated:
FRC Ethical Standard 2019 - This update includes a revision to the Audit Manual ethical forms (B12 and B13).
Brexit - Changes from company law and financial reporting standards have been incorporated throughout.
This update incorporates changes for ISA (UK) 540 (Revised December 2018) Auditing Accounting Estimates and Related Disclosures, ISA (UK) 570 (Revised September 2019) Going Concern and other changes to existing standards including most notably ISA (UK) 700 Forming an opinion and reporting on financial statements and ISA (UK) 250A Consideration of laws and regulations in an audit of financial statements.
This update to your LLP Manual should be used with immediate effect.
|Annual subscription fee|
|Sole Practitioner / Non-Audit Firm*||£130.00|
|Audit registered firms with 2-4 RIs*||£150.00|
|Audit registered firms with 5-9 RIs*||£180.00|
For 10 or more RIs please contact us at email@example.com or call on 033 0058 7141.
* Mercia Members receive a 10% discount.
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Mercia online manuals are updated regularly by our technical staff and you will be notified of any significant regulatory changes by email.
Your subscription will automatically auto-renew on anniversary date, you will be notified by email before your subscription expires and offered the option to opt out of auto-renewal.
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