Auditing and Assurance Standards and Guidance

FRC Statement of Standards for Reporting Accountants (ISREs)

ISRE 2410 (UK and Ireland) Review of interim financial information performed by the independent auditor of the entity

Appendix 5 Examples of Review Reports with a Qualified Conclusion for a Departure from the Applicable Financial Reporting Framework

An example unqualified review report for a UK or Irish company listed in the UK or Ireland is set out in Appendix 8 and can be tailored to give a report with a qualified conclusion when appropriate.

Complete Set of General Purpose Financial Statements Prepared in Accordance with a Financial Reporting Framework Designed to Achieve Fair Presentation (see paragraph 43(i))