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Our Financial Reporting Expert Group helped us respond to this IAASB consultation on Improving the Auditor's Report, which proposes changes to the disclosures made in the auditor's report in company's reports and accounts.

We stated that we have some reservations about the proposals in their current form, but we do believe that the IAASB proposals are a step in the right direction in addressing the concerns of users. We would note that any cost/benefit analysis for changes to the auditor’s report should be evaluated in particular for small and mid-size quoted companies, which have much less resource available to them. 

Click here to read the response (pdf)

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