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Recommended Practice Guides

RPG 6 – Update on Auditor’s Report on Financial Statements (Withdrawn February 2018)

. Auditing - Guidelines RECOMMENDED PRACTICE GUIDE 6 UPDATE ON AUDITOR’S REPORT ON FINANCIAL STATEMENT COMMENTARY This guidance is issued to assist practising members in clarifying their responsibilities under the Companies Act 1965 in relation to the auditor’s report. Background The Institute would like to draw members’ attention to a Scottish judgement in “Royal Bank of Scotland v Bannerman Johnstone Maclay and others” relating to an auditor’s duty of care to third parties. In this case, the Scottish Court of Session held that a company’s auditor could owe a duty of care to a bank if they knew (or ought to [...]

24/11/2005|Recommended Practice Guides|

RPG 4 – Reports and Qualifications (Withdrawn February 2018)

Description: RPG4: Reports and Qualifications Download PDF Description: Appendix - Sample Reports Download PDF Description: M1 Unqualified Opinion Download PDF Description: M2 Sec 165A, CA 1965 Download PDF Description: M3 Foreign Corporation Download PDF Description: M4a Housing Developer Download PDF Description: M4b Housing Developer Download PDF Description: M5 Co-operative Society Download PDF Description: M6 Club-Society-Non Profit Org Download PDF Description: M7 Pioneer Certificate Download PDF Description: M8 ECM 5 Download PDF Description: M9 Income Tax Download PDF Description: M10 Sales Tax Download PDF Description: M11 Service [...]

22/06/2001|Recommended Practice Guides|

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