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The FSA (PIF) manual has been developed to enable auditors to:

• satisfy the numerous reporting requirements of the FSA rules
• differentiate between the reporting requirements of the different FSA member categories
• and comply with any APB practice notes and Statements of Auditing Standards specific to FSA clients.

The manual includes:

• Guidance notes - that summarise the key elements of applicable FSA rules. They include the key points of an FSA audit and guidance on procedures to adopt.
• Example engagement letter - which provides example wording for a limited company FSA (PIF) client.
• Example report - which provides the wording appropriate for reporting to the FSA.
• Permanent and current file documentation - which provides the relevant FSA specific tests to ensure overall compliance with the FSA's rules.

The manual costs £195 (£145*).

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