In this course we will discuss the requirements for audit exempt engagements, looking at them from a regulatory and institute perspective. We will also guide accountants through eligibility for audit exemption and how it should be claimed.
- Who can claim the audit exemption?
- Audit exempt file requirements
- Review audit exempt financial statements
- Filing requirements and abridged audit exempt accounts
- Institute review of audit exempt engagements
Presenter: David O’Connor – OmniPro