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Guide to: ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement
The revisions are effective for audits of financial statements for periods beginning on or after 15...
Guide to: ISA 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
The revisions are effective for audits for periods beginning on or after 15 December 2021. They were...
COVID-19: Implications for financial reporting and audits
The coronavirus (COVID-19) pandemic has quickly become both a global health and economic emergency with...
Accounting for government COVID-19 support measures
Section 24 of FRS 102 defines a government grant as ‘assistance by government in the form of...