- Audit Manual
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- Specialist Assignments
- Audit Exemption
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Audit Exemption
What's Included?
This manual contains guidance notes, engagement letters, example reports, proforma accounts, disclosure checklists and work programmes for non-audit assignments. Both limited company and unincorporated assignments are covered.
For further details of what’s included click on the 'More Information' button below.
Cost
There is a one-off fee for the right to use and copy the documentation dependent on the number of registered audit partners (Responsible Individuals (RIs)) at the firm. Where the firm is not registered for audit purposes the sole practitioner fee will apply.
This fee provides you with a CD containing all the documentation in electronic format.
| Size of firm | Cost |
| Sole practitioner / non-audit firm | £195* |
| 2-4 RIs | £225* |
| 5-9 RIs | £345* |
| 10-19 RIs | £495* |
For 20 and over RIs contact Kathryn Burns at Kathryn.burns@merciaireland.com or on 028 3083 5588.
Annual Update Fee
You will be automatically enrolled in our online update service. No charge is made for any updates issued from the date of purchase until 30 June.
Subsequent updates are covered by an all encompassing annual fee, invoiced on 1 July each year, which is dependent on the number of registered audit partners (RIs) at the firm.
Where the firm is not registered for audit purposes the sole practitioner fee will apply.
| Size of firm | Annual Update Fee |
| Sole practitioner / non-audit firm | £60* |
| 2-4 RIs | £75* |
| 5-9 RIs | £125* |
| 10-19 RIs | £245* |
For 20 and over RIs contact Kathryn Burns at Kathryn.burns@merciaireland.com or on 028 3083 5588.
All prices are plus VAT.
* Mercia members receive a 10% discount.
If you subscribe to our corporate audit manual, a copy of the Audit Exemption manual is provided free of charge. More
If you have any general queries about our manuals please contact Tracey Winters or call her on 028 3083 5588. If you have any technical queries please contact David Southern.
* Special discounted price to members.





