File: APC 12-9

Scope and Content

Contains material relating to the development of the exposure draft into the finalised guideline, Engagement letters. Material includes papers relating to work on the issue by the Institute of Chartered Accountants in England and Wales' [ICAEW] and the Consultative Committee of Accountancy Bodies [CCAB]. Contains photocopies of further drafts of the auditing guideline, some having manuscript amendments; secretariat memoranda relating to the progress of the project; manuscript notes of discussions and telephone calls relating to the drafting of the auditing guideline; extracts of minutes of APC meetings; material relating to the ICAEW Technical Advisory Committee [TAC] discussion of the draft APC guideline; APC ballot slips relating to the vote on publication of the guideline; manuscript drafts of a technical release to accompany the guideline; proof copies of the APC guideline, a copy of the press release to accompany it, and a published copy of the guideline; press cuttings relating to the publication of the guideline; letters commenting on the guideline; material relating to legal advice sought by the APC. Contains material relating to an amendment to a section of the ICAEW members' handbook concerning changes in a professional appointment; material from the CCAB relating to work by its Auditors Liability Sub-Committee [ALSC] on redrafting the professional liability guidance published by the ICAEW; International Federation of Accountants [IFAC] statements relating to the international auditing guidelines IAG14 and IAG15. .

Access Information

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