FRC Compendium of Ethical and Auditing Standards

12 Mar 2018 12:38 PM

The FRC has published its compendium of Ethical and Auditing Standards 2018, including those in issue since 1 January 2018:

• Ethical Standard;
• International Standards on Auditing (UK); and
• International Standard on Quality Control (UK) 1.

The compendium also includes the new and revised ISAs (UK) issued in 2016–2017:

Revised

Effective for audits of financial statements for periods commencing on or after 15 December 2017:

• ISA (UK) 250 (Revised December 2017) Section A—Consideration of Laws and Regulations in an Audit of Financial Statements
• ISA (UK) 330 (Revised June 2017) The Auditor’s Responses to Assessed Risks

New (issued in October 2016)

Effective for audits of financial statements for periods commencing on or after 1 January 2017:

• ISA (UK) 800 (Revised) Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
• ISA (UK) 805 (Revised) Special Considerations—Audits of Single Financial Statements and Specific Elements Accounts or Items of a Financial Statement

You can purchase the compendium by ordering it online at: https://www.tolley.co.uk/products/financial-reporting-council

Or order via: 

FRC Publications
Lexis House
30 Farringdon Street
London
EC4A 4HH
Tel: 0845 370 1234
Email: customer.services@lexisnexis.co.uk