TECH 05/20 AAF: Assurance reporting on Master Trusts
TECH 05/20 AAF, published by ICAEW’s Audit and Assurance Faculty, provides guidance on the performance of assurance engagements on governance control activities established by trustees of Master Trusts. The Technical Release is effective for reporting periods beginning on or after 31 March 2020. Early adoption of the guidance is encouraged.
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