Accounts, Audit and Corporate Reporting
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COVID-19: Going concern 5 key areas
This guidance highlights five key areas which auditors may wish to consider when auditing going concern, and in considering the challenges presented by the COVID-19 pandemic.
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C-19: TPR updates
Updates from TPR on auto-enrolment, the CJRS and pension contributions, and reporting deadlines and duties.
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C-19: Pension scheme reports guide
New guidance from ICAS, ICAEW and PRAG on the implications of COVID-19 for pension scheme financial reports and audit.
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ICAS issues guidance on going concern
We highlight the ICAS guidance to assist directors of large private companies in their going concern assessment.
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Public audit impact Scotland
Public audit impact of COVID-19 in Scotland.
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ICAS response to IFRS 16 amendment
This article highlights the main points in the ICAS response to the IASB proposed amendment to IFRS 16 during COVID-19.
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COVID-19 and charities
Charity trustees and charity finance staff must respond to the financial management challenges posed by COVID-19.
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Consultation on IFRS 16
We summarise the IASB proposal to amend IFRS 16, Leases, in relation to rent concessions offered during COVID-19.
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FRC guidance on modified audit opinions
We highlight further guidance issued by the FRC on modified auditor’s opinions and reports during Covid-19 crisis.
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COVID-19 and IFRS 16
We highlight the latest IASB guidance issued to support the consistent application of IFRS 16 during COVID-19.
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IFRS 9 and COVID-19
We summarise guidance issued by the Prudential Regulation Authority (PRA) on the application of IFRS 9 during COVID-19.
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FRC COVID-19 Bulletin updated to include gathering evidence through remote means
We highlight the update to the FRC COVID Bulletin for auditors to include gathering evidence through remote means.
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COVID-19: Latest updates from Companies House
Companies House has issued a number of updates to help keep you informed of changes to its services.
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Public audit deadlines COVID-19
Public audit deadlines extension - COVID-19
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COVID-19 FRC guidance on reporting
This article looks at how the actions from FCA, FRC and PRA joint statement will impact financial and corporate reporting.
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COVID-19: FRC Bulletin for auditors
We highlight the audit Bulletin issued by the FRC on 26 March 2020, for auditors.
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Updated stocktake guidance
We highlight the guidance published by ICAS on attendance by auditors at stocktakes during the COVID-19 outbreak.
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Companies and auditors: COVID-19
Find important updates about COVID- 19 for companies and auditors here.
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Educational document on IFRS 9
We highlight the educational document published on application of IFRS 9 during the Covid-19 outbreak.
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COVID 19: Charities SORP accounts
Christine Scott reports on the latest SORP Committee guidance on financial reporting issues arising from COVID-19.