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We comment on the NAO Draft Code of Audit Practice

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Governance in brief — New audit independence rules: the Revised Ethical Standard 2019
04 Feb 2020
The FRC published its Revised Ethical Standard in December 2019. We have updated our publication for clarifications and an erratum issued by the FRC, including the just-published definition of an “Other Entity of Public Interest” (OEPI). A previous version of this publication said the Standard was effective for periods commencing on or after 15 March 2020; this has now been clarified in the context of the application of transitional provisions.
Governance in brief — IIA raises the bar on internal audit
23 Jan 2020
The Institute of Internal Auditors is seeking to reinforce the role of the internal audit profession as a cornerstone of good corporate governance through the publication of this Internal Audit Code of Practice. This builds on earlier work developing a similar Code of Practice for financial services firms. The Code aims to be regarded as a benchmark of good practice against which organisations can assess their internal audit function. This is a far reaching Code and will raise the bar for many organisations, both public and private, should they wish to comply with the Code.
Accounting Roundup - Closing Out 2019
10 Dec 2019
Closing Out 2019 discusses the significant corporate reporting issues relevant to 31 December 2019 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2018/2019 and the ESMA’s common enforcement priorities for issuers in the European Union, together with other developments in reporting standards and areas of investor interest.
Deloitte comment letter on the IAASB’s consultation paper on extended external reporting assurance
30 Sep 2019
We have responded to the International Auditing and Assurance Standards Board’s (IAASB’s) consultation paper on extended external reporting assurance.
Governance in brief - Auditor independence rules
16 Aug 2019
This publication explores the Financial Reporting Council’s consultation on proposed changes to auditor independence rules and limited proposed changes to UK auditing standards. The consultation proposes an implementation date for periods commencing on or after 15 December 2019, with no transitional provisions currently envisaged, meaning that many audit committees will need to move quickly to implement the changes in advance of their new financial year.
Governance in brief — Government consults on the CMA's proposals for statutory audit services
01 Aug 2019
This consultation represents the latest in the Government’s programme to strengthen and improve quality and regulatory oversight of the audit market.
Deloitte comment letter on the proposal to revise Practice Note 19
14 Mar 2019
We have published our comment letter on the Financial Reporting Council's (FRC's) consultation paper proposing to update its Practice Note on The Audit of Banks and Building Societies in the United Kingdom.
Deloitte comment letter on the FRC consultation on the effectiveness of the Client Asset Audit Standard (CASS Standard).
14 Mar 2019
We have commented on the Financial Reporting Council's (FRC's) consultation on the effectiveness of the Client Asset Audit Standard (CASS Standard).
Deloitte comment letter on post implementation review of 2016 Ethical and Auditing Standards Changes to Implement the Audit Regulation and Directive
14 Mar 2019
We have published our comment letter on the Financial Reporting Council’s (FRC's) call for feedback on how effective the 2016 changes to ethical and auditing standards have been in delivering high quality audit and whether further steps are now needed to strengthen auditor independence, reduce conflicts, improve quality and preserve trust in independent audit.
Deloitte comment letter on on the FRC Discussion Paper on the role of auditors and preliminary announcements
23 Jun 2017
We have responded to the Financial Reporting Council (FRC) Discussion Paper on the role of auditors and preliminary announcements that was published in April 2017.

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