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• ACCA together with the Financial Reporting Council (FRC) have produced this 'Guide to' on going concern, specifically tailored to Financial Reporting Standards for Smaller Entities (FRSSE) companies.
• Targeted to the audit of a small company, the Auditing Practices Board (APB) produced technical Bulletin 2008/01.
• In light of this bulletin ACCA have produced a Technical Factsheet 143.
• The FRC have produced useful reference material specifically targeted to directors of listed companies. This covers the going concern issue together with liquidity risk.

Other useful documents and guides

• Auditing Standard 570: Going Concern 
• Bulletin 2008/10: Going Concern Issues During the Current Economic Conditions 
• Auditing Standard 700: Auditor’s Report of Financial Statements 

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