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08 August 2007

Confident Consumers - A Fair Deal creating Prosperity & Success for All

International Standards (Audit)

The Auditing Practices Board (APB) is the independent body responsible for setting standards of auditing in the UK and the Republic of Ireland. In the last few years there have been a number of significant changes to standards of auditing:

International Standards of Auditing (UK and Ireland) were adopted by the APB in the UK for accounting periods commencing on or after 15 December 2004

APB issued new ethical standards to be complied with by auditors for audits of financial statements for periods commencing on or after 15 December 2004.

The 8^th Company Law Directive on the statutory audit of annual and consolidated accounts provides for a process for the adoption of International Standards of Auditing (ISAs) at a European level.