Auditing and Assurance Standards and Guidance

FRC Assurance Standards

Providing Assurance on Client Assets to the Financial Conduct Authority

CLIENT ASSET ASSURANCE STANDARD

Appendix 4 Illustrative unmodified opinion in a reasonable assurance report on client assets

Neither the CASS auditor nor the firm has identified any breaches; consequently the breaches schedule is a nil return.

The firm has nominee companies in whose name custody assets of the firm are registered during and at the end of the period.

A bank, where client money had been placed, failed during the period giving rise to a secondary pooling event.

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