Auditing and Assurance Standards and Guidance

FRC Bulletins

Bulletin: Compendium of illustrative auditor's reports on United Kingdom private sector financial statements for periods commencing on or after 17 June 2016

Appendices

Appendix 7B— Publicly traded premium listed company preparing parent company financial statements under UK GAAP (reported on separately from the group financial statements)

dotbullet Company is a premium listed company, a quoted company and a public-interest entity

dotbullet Company prepares group financial statements

dotbullet Corporate governance statement incorporated into the directors' report, either directly or by incorporation by cross-reference and reported on in the auditor's report on the group financial statements

dotbullet UK Corporate Governance Code reported on in the auditor's report on the group financial statements

dotbullet Directors' remuneration report reported on in the auditor's report on the parent company financial statements

dotbullet Description of the auditor's responsibilities for the audit of the financial statements is included by reference to the location of such a description included on the FRC's website