Have your say on ISA (UK) 600 Exposure Draft
News types: Codes and Standards Announcements, Consultation Announcement, Policies and Responsibilities, Publications
Published: 8 April 2022
Today the FRC has published the Exposure Draft of Proposed ISA (UK) 600 Special Considerations -Audits of Group Financial Statements (Including the Work of Component Auditors). The revisions build upon the recently revised international version of the standard, with an enhanced focus on the risk of material misstatement at the financial statement level and the need for robust communication between group and component auditors.
Conforming and consequential amendments
Invitation to comment and impact assessment
The deadline for comments is 8 July 2022.
Webinar
To discuss the consultation in further detail, the FRC will be hosting a webinar on Wednesday, 4 May 2022, from 1:30pm - 2:15pm
Roundtables
The FRC will also be hosting two virtual roundtables to hear directly from stakeholders.
Wednesday 11 May, 11am-12pm
Thursday 12 May, 11am-12pm.
To register for the roundtables please email: [email protected] .