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.
File: "APC minutes and agenda (19)"
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- ReferenceGB 133 APC/2/27
- Dates of CreationJan 1990-Feb 1990
- Physical Description1 folder