The Auditing Practices Board (APB) has this week issued Bulletin 2009/3 which updates the example auditor's reports in Bulletin 2009/1 for the effect of the Companies Act 2006. This Bulletin relates to accounting periods commencing on, or after, 6 April 2008 and supplements the guidance contained in Practice Note 11: 'The Audit of Charities in the UK' by providing illustrative examples of auditor's reports for charities that are registered:
- In England and Wales,
- In Scotland, and
- In both jurisdictions.