File: "APC minutes and agenda (19)"

Scope and Content

This file contains minutes, agenda, and agenda papers for the January and February 1990 meetings of the APC. Papers for the January meeting include: drafts of a proposed auditing guideline 'The auditor's responsibility in relation to illegal acts'; a draft APC practice note, 'The auditor's statement on the summary financial statement; a detailed memorandum on related party transactions, with attachments including a draft auditing guideline on the subject; a report by the Emerging Issues Working Party [EIWP] and attached papers; a report from the APC observer on the Accounting Standards Committee [ASC]; a memorandum on profit forecasts; and APC project list. February papers include: a draft guideline on illegal acts; a draft guideline on related party transactions, and a photocopy of the international auditing guideline on the subject, IAG17; an EIWP report; a report from the Small Companies Working Party [SCWP] and a draft of the exposure draft, The audit of small businesses; a draft practice note on Lloyd's syndicates; and an APC project list.