Firm's reports and duties to lenders - CCAB

This Statement is issued by the Consultative Committee of Accountancy Bodies to provide guidance to assist firms to manage their duty of care in relation to banks and other lenders arising from audit, or review, of the financial statements of a company prepared for statutory purposes. The Statement also provides guidance on reporting in connection with financial covenants in loan agreements and other facilities.

Researchers:
Consultative Committee of Accountancy Bodies (CCAB)

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Topics

  • Guidance
  • Audit and Assurance

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