File: APC 12-32 (2)

Scope and Content

Contains material relating to the development of the auditing guideline, Prospectuses and the reporting accountant, by the Prospectuses Working Party [PWP]; secretariat memoranda and file notes relating to the administration and progress of the project; drafts of the auditing guideline, most with manuscript annotations and amendments; correspondence between the APC secretariat and the Stock Exchange, concerning a draft of the guideline; a memorandum submitted to APC from the Institute of Chartered Accountants in England and Wales' [ICAEW] Technical and Research Committee [T&ResC]; comments from other accountancy bodies: the Association of Certified Accountants [ACA]; the Irish Institute [ICAI]; and the Scottish Institute [ICAS]; extract minutes from APC meetings; photocopies and originals of press cuttings relating to the prospectuses project; several copies of the draft of the guideline, with the comments of the accountancy bodies and the Stock Exchange printed parallel to that text. Contains an analysis of the Companies Act 1981 in relation to prospectuses; copies of non-working party correspondence of some relevance to the project; correspondence, mainly memoranda, between the APC and the CCAB secretariat.

Access Information

Access conditions apply; part of file closed to public inspection.