File: "APC minutes and agenda (18)"

Scope and Content

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.