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The clubs manual has been developed to enable the auditor of clubs to satisfy any statutory or non statutory reporting responsibilities including the Registration of Clubs (Accounts) Regulations (Northern Ireland) 1997; comply with auditing standards; and provide clubs with a comprehensive but cost-effective service.

The manual includes:

• Guidance notes - which provide an overview of the clubs sector, consideration of reporting requirements and an approach to the audit of clubs.
• Examples of engagement letters, audit reports and pro forma accounts - for clubs registered under the Registration of Clubs (Northern Ireland) Order 1996 are provided.
• Disclosure checklists - for the specific requirements of the Industrial and Provident and Friendly Societies Acts and the Companies Act are included.
• Permanent and current file documentation - for audit and non audit assignments are also provided.

The manual costs £195 (£145*).

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