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FRC consults on revisions to ISRE (UK) 2410

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01 Dec 2020

The Financial Reporting Council (FRC) has issued a consultation on proposed revisions to International Standard for Review Enagements (UK) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity' (ISRE (UK) 2410).

The FRC has recently reviewed ISRE (UK) 2410 in the context of changes to auditing standards, particularly ISA (UK) 570 Going Concern. As a result, the FRC is proposing to revise parts of ISRE (UK) 2410 to ensure it remains fit for purpose in the current environment.  The FRC's specific objective in performing this limited revision to ISRE (UK) 2410 is to address a potential lack of clarity in relation to going concern when performing a review of interim financial information.

Comments are requested until 19 February 2021

A press release , Invitation to Comment and the Exposure Draft are available on the FRC website.

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