File: "APC minutes and agenda (22)"

Scope and Content

This file contains minutes, agenda, and agenda papers of the last 3 meetings of the APC. January 1991 agenda papers include: a draft of the exposure draft, The audit of small businesses with a parallel text of an earlier draft, incorporating the comments of Consultative Committee of Accountancy Bodies [CCAB] member bodies; a memorandum regarding proposed guidance on qualified and unqualified audit reports; an APC project list; and a draft of an APC practice note on the auditor's duty of care. February papers include: a draft exposure draft on defective accounts; an APC project list; and a draft of the auditing guideline, Life insurers in the United Kingdom, along with photocopies of letters of comments on the exposure draft from, firms of accountants, accountancy bodies, representative bodies -including the Association of British Insurers [ABI], and the Department of Trade [DTI]. Papers for the final APC meeting in March 1991 include: a further draft exposure draft on defective accounts; a note on the APC work programme; a detailed note and draft guideline on related party transactions; and a draft of an APC recommendation to the Auditing Practices Board [APB], regarding guidance on opinion shopping.