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FRC amends eight ISAs to reflect conforming amendments arising from the revision of ISA (UK) 540 (Revised)

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16 Jan 2020

The FRC has released eight updated ISAs (UK), amended to include conforming amendments arising from the revision of ISA (UK) 540 (Revised) – Auditing Accounting Estimates and Related Disclosures.

All of the conforming amendments have an effective date of 15 December 2019, and were approved by the FRC Board in December 2018. The conforming changes were included as an Annexure to ISA (UK) 540, and have now been added to the text of each standard.
 
The revised ISAs (UK) are:  200, 230, 240, 260, 500, 580, 700 and 701.

A link to the updated ISAs is available on the FRC website here.

A link the eight updated standards is available on the FRC website here.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.