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United Kingdom page updated

  • United Kingdom Image

13 Jan 2006

We have updated our United Kingdom Page to reflect the activities of the Accounting Standards Board and Auditing Practices Board in the fourth quarter of 2005. The update notes that the European Commission has adopted Standard Wording for European companies to refer to compliance with IFRSs in audit reports and notes to the financial statements.

This wording differs slightly from the one published by the APB in Bulletin 2005/04 Auditor's Reports on Financial Statements in Great Britain and Northern Ireland. Both wordings are acceptable and the electronic versions of the two Bulletins will be amended to include the EC wording as an alternative by way of a footnote.

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.