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• FRC publishes an update for directors of listed companies on going concern and liquidity risk
• [19/01/09] - The Financial Reporting Council (FRC) has published guidance on going concern and liquidity risk that is aimed at directors of listed companies but that could be also useful for directors of unlisted companies and auditors under current economic circumstances.
• APB finalises changes to Ethical Standard 3
• [17/12/09] - The APB has issued a final version of ES 3 ‘Long association with the audit engagement’ that applies for periods commencing on or after 15 December 2009.
• Audit working papers
• [24/09/09] - Requests for audit working papers from PCAOB should be refused.
• Online filing and iXBRL
• [07/09/09] - HMRC and Companies House have released a joint news bulletin on the subject of online filing and use of iXBRL
• Technical factsheet 160
• [01/04/09] - Guidance on access to information by successor auditors
• Bank audit letters changes for December 2008 year ends
• [08/10/08] - Practice Note (PN) 16 'Bank reports for audit purposes in the United Kingdom (Revised)', issued in December 2007 by the Auditing Practices Board (APB), applies for periods commencing on or after 26 December 2007.
• APB issues revised guidance on smaller entity audit documentation.
• [17/12/09] - APB’s updated Practice Note 26 provides guidance and examples on how the documentation requirements contained within ISAs can be applied to smaller entity audits.
• APB issues new clarified ISAs
• [17/12/09] - The APB has issued 33 ISAs, a new international standard on quality control and a revised statement of the scope and authority of APB pronouncements.
• APB publish Bulletin 2008/10
• [19/01/09] - The APB has issued Bulletin on going concern issues during the current economic conditions
• Steps to Take When an Auditor Ceases to Hold Office
• New guidance to support auditors and companies in respect of the process of notification when an auditor ceases to hold office.
• Impact of the Credit Crunch in the Audit of Small Companies
• [19/05/09] - ACCA UK has published Technical Factsheet 143: The Impact of the Credit Crunch in the Audit of Small Companies.
• Revised ISA 700 'The Auditor's Report on financial statements'
• [18/05/09] - APB issues revised ISA (UK and Ireland) 700 'The Auditor's Report on financial statements'.
• New requirements when signing an auditors’ report
• [01/04/09] - Details of how to sign auditor’s reports under Companies Act 2006
• APB issues Bulletin 2008/01
• The Auditing Practices Board (APB) has issued Bulletin 2008/01 Audit Issues when Financial Market Conditions are Difficult and Credit Facilities may be Restricted.
• Companies Act 2006: considerations from April 2009 onwards
• How does the Companies Act 2006 affect accounts and audits for periods ending from April 2009 onwards? Massimo Laudato summarises the changes.
• Why Audit Matters to Businesses
• ACCA UK’s Advisory Service has prepared a series of leaflets to illustrate to businesses how they could benefit from the decision to have their accounts audited.

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