QCA Response to ICAS's Discussion Paper: Balanced and Reasonable

25th November 2013

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Our Financial Reporting Expert Group advised on our response to ICAS's Balanced and Reasonable: a discussion paper on the provision of positive assurance on management commentary. We note that ICAS should properly explore the demand for this from investors before it seeks to develop its project further and raised concerns over a three-level assurance framework.

Click here to download our response (pdf)

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