ICAEW.com works better with JavaScript enabled.

Audit report on defective financial statements

This helpsheet was last updated in September 2018 and is based on the relevant laws and regulations that apply as at 1 September 2018. The only changes since the last version of the helpsheet are to the use of the audit report section to reflect the release of Technical Release 01/03AAF (Revised).

Download this helpsheet

Access a PDF version of this helpsheet to print or save.

View more
This helpsheet is designed to explain the main changes that are needed to produce an audit report on a set of defective financial statements prepared in accordance with regulations under the Companies Act 2006. It seeks to explain the differences in the audit report compared to the audit report issued on the original (defective) financial statements

Terms and conditions

© ICAEW 2019  All rights reserved.

ICAEW cannot accept responsibility for any person acting or refraining to act as a result of any material contained in this helpsheet. This helpsheet is designed to alert you to an important issue of general application. It is not intended to be a definitive statement covering all aspects but is a brief comment on a specific point.

You have permission to use and reproduce this helpsheet on the following conditions:

The helpsheet is to be reproduced for personal, non-commercial use only and is not for re-distribution.