UK: Auditors and the Companies Act (2006) - APB Guidance

The UK's Auditing Practices Board (APB) has today published four bulletins providing guidance on certain provisions of the Companies Act (2006) which affect auditors:

(1) 2008/3: The auditor’s statement on the summary financial statement in the United Kingdom
(2) 2008/4: The special auditor’s report on abbreviated accounts in the United Kingdom
(3) 2008/5: Auditor’s reports on revised accounts and reports, in the United Kingdom
(4) 2008/6: The “Senior Statutory Auditor” under the United Kingdom Companies Act 2006

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