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Technical Manuals > Specialist Assigments >

Friendly and Industrial and Provident Societies

This manual has been developed to enable the auditor to:

  • understand what the accounting and reporting requirements of each society are;
  • satisfy the requirements of the various legislative requirements;
  • comply with all the auditing or reporting accountants' standards; and
  • provide the society with a comprehensive but cost effective service.

The manual includes:

  • Guidance notes - which consider the wide range of different types of society.
  • Example engagement letters - covering the different types of society as well as credit unions.
  • Example reports - again covering the different types of society audit reports.
  • Disclosure checklists - covering the specialist disclosure requirements.
  • Permanent and current file documentation - covering audit and audit exempt assignments.

The manual costs £195 (£145*).

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