Release date: 14 October 2025
The Credit Unions PQA 2025 (ROI & NI) toolkit is a dynamic set of audit
procedures, specifically designed to address the specialist nature of credit
union audits in both ROI and NI.
Based around Microsoft Excel, the Credit Unions PQAs can be readily tailored
to the circumstances of an individual credit union client, and your firm’s
specific audit approach. Where requirements for ROI and NI credit unions differ,
separate tests and, in some cases, programmes are provided.
The Excel format allows you to include schedules and tests as separate
worksheets. If you use Microsoft Office 365, your PQA files can be readily
shared online amongst your audit team.
The toolkit consists of the following:
- Audit work programmes covering planning, fieldwork and
completion, along with lead schedules, contained within an Excel workbook;
- Audit Planning Memorandum;
- Memorandum of Significant Matters;
- Client Work Prorgamme.
The 2025 version of this toolkit has been updated for changes to
regulatory and legislative requirements, auditing standards and FRS
102. The work programme has also been extensively modified to address
the testing of computerised systems in Credit Unions.
Downloading your toolkit
Once you have placed your order
online, first print your invoice if you require one. Following this, go into
your My Account area on the website and open Mycourses &
downloads. Your toolkit will be available to download there. You have up
to 90 days from the date of purchase to download your toolkit.
For more information, contact us at Practice
Consulting at Tel: +353 1 6377321
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