File: APC 12-69: 'Implications for auditors of the Financial Services Act 1986'

Scope and Content

Bearing the inscription, "Analysis of comments received".

Contains a photocopy of the exposure draft auditing guideline, The implications for auditors of the Financial Services Act 1986, as published in the Institute of Chartered Accountants in England and Wales [ICAEW] Members' Bulletin, with manuscript annotations; a 'cut and paste' paper with photocopies of paragraphs from the exposure draft and from the letters of comment pasted parallel to each other on foolscap, and bearing manuscript annotations; copies of draft audit engagement letters for companies regulated by: the Securities and Investments Board [SIB]; the Financial Intermediaries, Managers and Brokers Regulatory Association [FIMBRA]; the Investment Management Regulatory Organisation [IMRO]; and the Association of Futures Brokers and Dealers [AFBD]; a published copy of the exposure draft.