Auditing and Assurance Standards and Guidance

FRC Bulletins

APB Bulletin 2010/02 (Revised) Compendium of illustrative auditor's reports on UK private sector financial statements for periods ended on or after 15 December 2010

Appendix 10 Charitable companies registered in England & Wales

Example 31 – Charitable company group whose consolidated financial statements are prepared and audited under both the Companies Act 2006 and the Charities Act 2011
Independent auditor's report to the members and trustees of XYZ charitable company [Limited]
We have audited the financial statements of (name of charitable company) for the year ended which comprise [specify the titles of the primary statements such as the Group [and Parent Charitable Company] Statement of Financial Activities, the Group [and Parent Charitable Company] Summary Income and Expenditure Account, the Group and Parent Charitable Company Balance Sheets, the Group [and Parent Charitable Company] Cash Flow Statement] and the related notes85. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
85 Auditor's reports of entities that do not publish their financial statements on a website or publish them using ''PDF'' format may refer to the financial statements by reference to page numbers.
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