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Article: APB--revised guidance for auditors reporting on abbreviated accounts.(In Brief)
- Article from:
- Accountancy Ireland
- Article date:
- June 1, 2006
CopyrightCOPYRIGHT 2006 Institute of Chartered Accountants in Ireland. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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The Auditing Practices Board (APB) has published Bulletin 2006/3 entitled The Special Auditor's Report on Abbreviated Accounts in the United Kingdom.
Many small and medium sized companies avail themselves of their entitlement to submit abbreviated accounts to the Registrar of Companies. The auditors of such companies are required to make a 'special report' that the company is entitled to deliver abbreviated accounts and that the abbreviated accounts have been properly prepared.
This Bulletin supersedes Bulletin 1997/1 and updates the APB guidance:
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