Home » Recommended Practice Guides

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RPG 6 – Update on Auditor’s Report on Financial Statements (Withdrawn February 2018)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RPG 4 – Auditor’s Reports and Qualification (Withdrawn February 2018)

This Guide serves as guide for members in their preparation of all reports required of their appointment under the respective reporting framework. Description: Reports and Qualifications Download Document Appendix : Sample of Unqualified Reports Download "Sample of Unqualified Reports" in MS Word format Appendix - Sample Reports M1 Unqualified Opinion M2 Sec 165A, CA 1965 M3 Foreign Corporation M4a Housing Developer M4b Housing Developer M5 Co-operative Society M6 Club-Society-Non Profit Org M7 Pioneer Certificate M8 ECM 5 M9 Income Tax M10 Sales Tax M11 Service Tax M12 Trade Union M13 Unincorporated Bodies

22/06/2001|Recommended Practice Guides|

RPG 4 – Reports and Qualifications (Withdrawn February 2018)

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

22/06/2001|Recommended Practice Guides|

More About Us

Go to Top