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FRC issues updated auditor reporting bulletins

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02 Apr 2020

The Financial Reporting Council (FRC) has issued updated bulletins as guidance for auditors preparing a range of reports to align with the revised Auditing Standards issued in December 2019.

The updated bulletins are:

  • Bulletin: Illustrative Statutory Auditor's Reports on United Kingdom private sector financial statements  – To assist auditors preparing statutory auditor’s reports for UK private sector financial statements. This bulletin replaces the FRC’s previous publication, Bulletin: Compendium of illustrative auditor’s reports on United Kingdom private sector financial statements. 
  • Bulletin: Auditor’s Reports on Revised Accounts – To assist auditors in preparing reports on a company’s revised accounts and reports. This bulletin replaces the extant version.
  • Bulletin: Miscellaneous Companies Act Reports – To assist auditors in preparing Companies Act 2006 reports that are required to be completed by a registered auditor. This bulletin replaces the extant version.

In addition to guidance relating to the auditing standards and relevant laws and regulations, these bulletins include illustrative reports that auditors may adapt and tailor to their specific reporting circumstances.

A press release and the updated bulletins are available on the FRC website. 

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