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 11 Charitable companies registered either in Scotland or in both Scotland and England & Wales

Example 33 – Charitable company audited under the Charities and Trustee Investment (Scotland) Act 2005 and the Companies Act 2006
Independent auditor's report to the trustees and members 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 Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Cash Flow Statement] and the related notes91. 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).
91 Auditor's reports of entities that do not publish their financial statements on a website or publish them using ''PDF'' format may refer to the financial statements by reference to page numbers.
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