- Audit Manual
- Accounts Disclosure Checklists and Proforma Accounts
- Specialist Assignments
- Academies
- Audit Exemption
- Charities
- Clubs (NI Edition)
- Estate Agents
- Friendly & Industrial & Provident Societies
- FSA - Designated Investment Firms
- FSA - Mortgage & General Insurance Intermediaries
- Limited Liability Partnerships
- Pension Schemes
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- Solicitor's Accounts (NI Regs)
- Compliance Manuals
- Tax Products
- Specialist Assignment Training
- Paperless Audit
- Latest Updates
Clubs (NI Edition)

What's Included?
Clarified ISA version. For a summary of all the support we provide re Clarified ISAs click here.
This manual contains guidance notes, engagement letters, example reports, proforma accounts, disclosure checklists and work programmes for audit and non-audit club assignments.
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 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.





