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AU-A.2.5

Past version: effective from Jan 1 2011 - Mar 31 2011.
To view other versions open the versions tab on the right.

A list of changes made to this Module is provided below:

Module Reference Change Date Description of Changes
Whole Module July 2006 Module renamed as Module AU (Auditors and Accounting Standards). Text redrafted but substance of requirements left unchanged.
AU-A.1 10/2007 New Rule AU-A.1.3 introduced, categorising this Module as a Directive.
AU-1.2 10/2007 Rule AU-1.2.3 redrafted to clarify reporting obligation.
AU-1.5 10/2007 Paragraphs AU-1.5.4 and AU-1.5.6 updated to reflect CBB Law requirements on auditor independence.
AU-3.1 01/2009 Paragraph AU-3.1.1 updated in respect of agreed upon procedures report for review of PIR by external auditors.
AU-5 01/2009 New Chapter inserted for the role of the reporting accountant.
AU-5.1 10/2009 Clarification of fee arrangements for reporting accountants.
AU-A.1.3 01/2011 Clarified legal basis.
AU-1.1, AU-1.2, AU-1.5, AU-2.1, AU-3 and AU-5 01/2011 Various minor amendments made for consistency in formatting
AU-3.5 01/2011 Added new Section on report on material differences to be in line with Volume 2.
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