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 3— Publicly traded AIM listed company preparing financial statements under IFRSs with an emphasis of matter paragraph

dotbullet Company is an AIM-listed company, an unquoted company and not a public-interest entity

dotbullet Financial statements are prepared in accordance with IFRSs as adopted by the EU

dotbullet Company does not prepare group financial statements or ISA (UK) 600 (Revised June 2016) does not otherwise apply

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

dotbullet Emphasis of matter paragraph is included in the auditor's report as in the auditor's judgment, the matter is of such importance that it is fundamental to users' understanding of the financial statements