This guide is designed to explain the main changes that are needed to be made to the company examples in the FRC's Compendium of illustrative auditor's reports. This guide applies to opinions issued in accordance with ISAs (UK) for entities other than companies where there is no statutory or regulatory requirement for an audit to be undertaken. It has been presumed that the entity is not listed, is not a Public Interest Entity as defined by the EU Regulation and is not required nor has chosen voluntarily to report on how it has applied the UK Corporate Governance Code.
Note to users
The following ICAEW guides and articles may also be helpful:
© ICAEW 2024 All rights reserved.
ICAEW cannot accept responsibility for any person acting or refraining to act as a result of any material contained in this helpsheet. This helpsheet is designed to alert you to an important issue of general application. It is not intended to be a definitive statement covering all aspects but is a brief comment on a specific point.
You have permission to use and reproduce this helpsheet on the following conditions:
The helpsheet is to be reproduced for personal, non-commercial use only and is not for re-distribution.
