CHARIOT has recently been updated online. The December 2009 Build has been uploaded and the following are the recent additions to the site:
CAI Material
- IS 07/2009 International Education Standard 8 - Competence requirements for audit professionals
- IS 08/2009 Reporting to Enterprise Ireland in respect of the Employment Subsidy Scheme (Temporary)
- IS 09/2009 Companies Act Citation
- IS 10/2009 Companies (Amendment) Act 2009: Directors Loans
- Audit Regulations and Guidance 2008 (UK)
New APB Clarified International Standards on Auditing (UK and Ireland) - applicable for financial periods ending on or after 15 December 2010
- APB Scope and Authority of Pronouncements Summary of changes in the new ISAs (UK and Ireland)
- APB Glossary of terms 2009
- ISQC (UK and Ireland) 1
- 200 Overall objectives of the independent auditor and the conduct of an audit in accordance with International Standards on Auditing (UK and Ireland)
- 210 Agreeing the terms of audit engagements
- 220 Quality control for an audit of financial statements
- 230 Audit Documentation
- 240 The auditor's responsibilities relating to fraud in an audit of financial statements
- 250A Consideration of laws and regulations in an audit of financial statements
- 250B The auditor's right and duty to report to regulators in the financial sector
- 260 Communication with those charged with governance
- 265 Communicating deficiencies in internal control to those charged with governance and management
- 300 Planning an audit of financial statements
- 315 Identifying and assessing risks of material misstatement through understanding the entity and its environment
- 320 Materiality in planning and performing an audit
- 330 The auditor's responses to assessed risks
- 402 Audit considerations relating to an entity using a service organisation
- 450 Evaluation of misstatements identified during the audit
- 500 Audit evidence
- 501 Audit evidence - specific considerations for selected items
- 505 External confirmations
- 520 Analytical procedures
- 530 Audit sampling
- 540 Auditing, accounting estimates, including fair value accounting estimates, and related disclosures
- 550 Related parties
- 560 Subsequent events
- 570 Going concern
- 580 Written representations
- 600 Special considerations - audits of group financial statements (including the work of component auditors)
- 610 Using the work of internal auditors
- 620 Using the work of an auditor's expert
- 700 The auditor's report on financial statements
- 705 Modifications to opinions in the independent auditor's report
- 706 Emphasis of matter paragraphs and other matter paragraphs in the independent auditor's report
- 710 Comparative information - corresponding figures and comparative financial statements
- 720A The auditor's responsibilities relating to other information in documents containing audited financial statements
- 720B The auditor's statutory reporting responsibility in relation to directors' reports
Other APB and auditing material
- APB Ethical Standard 3 (Revised) Long association with the audit engagement
- APB Practice Note 23 (Revised) Auditing Complex Financial Instruments Interim Guidance
- IAASB Staff Practice Alert External confirmations
ASB Material
- ASB Rising to the challenge - a review of narrative reporting by UK listed companies
- ASB Pro-Active Accounting Activities In Europe (PAAinE) The Financial Reporting Of Pensions: Feedback And Redeliberations
IASB Standards
- Classification of Rights Issues (Amendment to IAS 32)
- IAS 24 Related Party Disclosures Revised
- IFRS 9
IASB Updates
- IASB Update September 2009
- IASB Additional Update 22nd September 2009
- IASB Additional Update 29th September 2009
- IASB Update October 2009
- IASB Additional Update 6 October 2009
- IASB Additional Update 15&16 October 2009
Corporate Governance
- FRC Going concern and liquidity risk: guidance for directors of UK companies 2009
- FRC Choice in the UK audit market: Fourth progress report
- FRC Challenges for audit committees arising from current economic conditions (Nov 2009)
UK Pensions Regulator
- A review of retirement information for DC members
ROI Company Legislation
- Statutory Instrument 09/316:The Shareholders' Rights Directive Regulations 2009
EU Material
- Commission Regulation (EC) No 839/2009
- Commission Regulation (EC) No 824/2009
- Commission Regulation (EC) No 636/2009
- Commission Regulation (EC) No 495/2009
- Commission Regulation (EC) No 494/2009
- Commission Regulation (EC) No 460/2009
- Commission Regulation (EC) No 254/2009
- Commission Regulation (EC No 1274/2008
CHARIOT online is updated by the Representation and Technical Policy Department of ICAI on a bi-monthly basis to reflect new guidance and/or technical material. The next build will be in February 2010.