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Revised International Standard for Review Engagement (UK) 2410

May 20, 2021
The Financial Reporting Council has issued revised International Standard for Review Engagement (UK) 2410 (ISRE (UK) 2410) Review of Interim Financial Information Performed by the Independent Auditor of the Entity.

The revised standard provides additional clarity on auditor responsibilities, strengthens the review procedures required on management’s going concern assessment and strengthens reporting requirements in relation to going concern. 

This ISRE (UK) is effective for reviews of interim financial information for periods commencing on or after 15th December 2021. Early adoption is permitted.

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