File: 12-100-32

Scope and Content

"R" inscribed on the cover.

Contains material relating to draft guidance notes on simplified financial reports, including drafts for the CCAB bodies technical committees, with manuscript annotations and comments. Contains material relating to the ICAEW's Technical and Research Committee's [T&ResC] working party to review the guidance notes. Contains the final T&ResC memorandum on the notes. Contains material from the ASC's Simplified Financial Reports Working Party [SFRWP], including a summary and photocopies of the comments received on the draft guidelines. Comments are from: companies; firms of accountants; accountancy bodies [namely, ICAS, ICAI, CIPFA, and the ACA]; and representative bodies; Contains a revised draft of the guidance notes.