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Audit reports under UK companies legislation

14/02/07
The UK Auditing Practices Board (APB) has published Auditing Bulletin 2007/1, which contains updated illustrative examples of audit reports under the Companies Act 1985. This supplements Practice Note 8, which deals with auditors' reports under UK companies legislation. It is likely that, when the Companies Act 2006 is brought fully into force, the illustrative examples if not Practice Note 8 as a whole will need to be revised again.

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