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Our Societies and Community Interest Companies Manual provides you with supplementary current and permanent file programmes that consider the specialist aspects of Registered (previously 'Industrial and Provident'), Co-operative, Community Benefit or Friendly Society* assignments, as well as Community Interest Companies (CICs).
Reporting accountant assignments are covered by the manual. For audit assignments, this manual is designed to be used in conjunction with another appropriate 'true and fair' audit manual depending on the activities of the society, or, for CICS, your limited companies audit manual.
The manual includes:
*Please note that this manual does not cover Credit Unions, nor Friendly Societies subject to the audit and accounts requirements of the Friendly Societies Act 1992.
For societies that are Clubs or Registered Social Housing Providers, our Clubs and Registered Social Housing Providers Manuals should be used.
Our Societies and CICs 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 principally incorporates:
This update principally incorporated:
This update incorporates changes for ISA (UK) 570 (Revised September 2019) Going Concern and ISA (UK) 700 Forming an opinion and reporting on financial statements and updates the audit reports.
|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.
All prices are subject to VAT. Prices are subject to change on 1 July.
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.
Operating System: Windows 10.
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Office 365 with a locally installed copy of the Office suite is supported.