Post implementation review of auditing standard ISA (UK) 540 (Revised December 2018)
News types: Codes and Standards Announcements, Consultation Announcement, Policies and Responsibilities, Statements
Published: 4 October 2022
The Financial Reporting Council (FRC) has opened a post implementation review of the auditing standard (ISA) (UK) 540 (Revised December 2018) Auditing Accounting Estimates and Related Disclosures.
ISA (UK) 540 (Revised December 2018) became effective for audits of accounting periods beginning on or after 15 December 2019.
Interested stakeholders are also invited to attend one of two roundtables to support the call for feedback. These are being held on:
- Wednesday 23 November 2022, 14:00-15:00 (online)
- Thursday 24 November 2022, 11:00-12:00 (in person at the FRC’s offices)
To RSVP for the roundtables please email [email protected].
The call for feedback is open until 13 January 2023.