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 6— Publicly traded premium listed company preparing group and parent company financial statements under IFRSs

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

dotbullet    Financial statements are prepared in accordance with IFRSs as adopted by the EU and are also prepared in accordance with IFRSs as issued by the IAASB

dotbullet    Company prepares group financial statements

dotbullet    Section 408 exemption not taken in respect of parent company's own profit and loss account

dotbullet    Corporate governance statement not incorporated into the strategic report or the directors' report, either directly or by incorporation by cross-reference

dotbullet    Description of the auditor's responsibilities for the audit of the financial statements is included within an appendix to the auditor's report

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