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The RSL manual has been developed to enable the auditor to:

• check adherence to legislation and regulatory requirements
• comply with all relevant auditing standards
• and provide the RSL with a comprehensive but cost effective service.

The manual includes:

• Guidance notes - which provide an outline of relevant RSL background information.
• Example letters - including wording to be used for an RSL audit engagement letter.
• Example reports - which provide the recommended audit report formats for different types of RSLs.
• Proforma accounts - which provide example disclosures.
• Disclosure checklist - covering the specialist disclosure requirements.
• Permanent file documentation - which contains information that is of continuing importance to an RSL audit over a number of years.
• Current file documentation - which contains audit documentation, including planning, fieldwork and completion.

The manual costs £195 (£145*).

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