APB Bulletins - audit exempt companies
The APB has issued four bulletins for use by auditors, directors and practitioners advising audit-exempt companies. They are:
- 2008/03: the Auditor’s statement on the summary financial statement in the United Kingdom
This Bulletin should be read by auditors and directors of companies which require an audit and it applies for financial years beginning on or after 6 April 2006
- 2008/04: the Special Auditor’s report on abbreviated accounts in the United Kingdom
This Bulletin should be read by small and medium sized company auditors, directors and advisers and it applies for periods beginning after 6 April 2008
- 2008/05: auditor’s reports on revised accounts and reports, in the United Kingdom
This document should be read by all directors and practitioners
- 2008/06: the ‘Senior Statutory Auditor’ under the United Kingdom Companies Act 2008
This document should be read by all audit firms.
Follow the links above to view each complete Bulletin.
ACCA UK has prepared a commentary on the key points in each Bulletin. The commentary discusses the key points as they apply to the relevant audience stated above. We suggest you open the commentary and read it alongside each Bulletin.