This file contains the minutes, agenda, and agenda papers, of the September, October, and December 1989 meetings of the APC. Agenda papers for the September meeting of the APC include: a draft of the exposure draft of the auditing guideline, Life insurers in the United Kingdom; a draft of the APC practice note, Accounting for pension costs under SSAP24-Liaison between the actuary and the auditor; an APC project list; and photocopies of letters of comments on the exposure draft, Audit sampling, and further drafts of the proposed guideline. October papers include: a secretariat note concerning guidance on illegal acts; drafts of the audit briefs, Added value to the external audit, and Value for money audit; an APC project list; a draft APC technical release on Lloyd's syndicates; and a summary of comments received on the exposure draft of the guideline, Guidance for internal auditors, along with a parallel text of the exposure draft incorporating extracts of comments received, and a further draft of the guideline. Papers for the December meeting include: a draft of the related services guideline, 'Review engagements'; a draft exposure draft, 'The auditor's responsibility in relation to illegal acts'; an exposure draft prepared by the Institute of Chartered Accountants in Ireland [ICAI], 'General business insurers in the Republic of Ireland'; a copy of a letter from the APC to the Department of Trade and Industry [DTI] regarding the APC's policy on disclosure of information about itself; and an APC project list.
File: "APC minutes and agenda (18)"
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- ReferenceGB 133 APC/2/26
- Dates of CreationSep 1989-Dec 1989
- Physical Description1 folder