With the implementation of the new Companies Act 2006 (CA 2006), the Auditing Practices Board (APB) has just issued four bulletins which relate to certain provisions within the new Act that affect auditors:
- 2008/3 The auditors statement on the summary financial statements within the United Kingdom.
- 2008/4 The special auditors report on abbreviated accounts within the United Kingdom.
- 2008/5 Auditors reports on revised accounts and reports in the United Kingdom.
- 2008/6 The Senior Statutory auditor under the United Kingdom Companies Act 2006.
I will outline, briefly, the key contents of the four bulletins.
The auditors statement on the summary financial statements within the UK
The purpose of this bulletin is to provide guidance for the auditor...