File: APC 12-77: 'Review engagements, 3'

Scope and Content

Contains a photocopy of New Zealand standards and guidelines relating to professional engagements; correspondence between members of the Review Engagements Working Party [REWP] and the working party chairman, some concerning consultation between working party members and the APC chairman; a letter, dated 19 December 1989, from an APC member to the working party chairman, regarding a draft of a proposed related services guideline, entitled, 'Review engagements', which was considered at the December 1989 meeting of the APC; a typescript draft of the guideline, dated 19 October 1989, with manuscript amendments and "Post APC amendments, Dec 89" inscribed in the top left hand corner of the contents page; a typescript draft dated 31 May 1990, which has been amended in manuscript and re-dated 4 June 1990; a typescript draft dated 4 June 1990; further drafts of the proposed guideline, renamed, 'Review of Financial Information for expired periods'; a letter, dated 14 June 1990, from the working party secretary to the working party members, explaining that work on the 'review of financial information' guideline was to be halted until the amendment of the 'framework' document, 'A framework for audit and related services' [to incorporate work on prospective financial information] was completed; correspondence between: working party members and the working party chairman; the working party secretary and the working party chairman; and the working party secretary and the APC chairman. Correspondence concerns the draft of the guideline and of the framework document. Letters from the working party secretary to working party members also reveal the role played by the APC chairman in the drafting of the guideline and framework paper, and in the work programme of the working party; drafts of the guideline and a copy of the draft framework paper; a draft of the guideline, with an accompanying note, which was presented to the APC in July 1990, and has been annotated to record the comments of APC members.