Description

In Cyprus, from 1 January 2023, a range of limited companies, partnerships and individual business persons no longer require a statutory audit if they meet certain criteria. If an audit is not performed, these entities are obliged to have a review of their financial statements conducted under International Standard on Review Engagements 2400.

This work programme is for use, specifically by practises in Cyprus, when dealing with clients who are eligible to avail of the requirement not to have a statutory audit.

 The work programme will enable you to demonstrate that you have undertaken the assignment in accordance with the requirements of ISRE 2400.

 The programme includes guidance notes for its application, a permanent file to help demonstrate your understanding of the business and a current file with a bank of suggested tests to perform.

The product is available via web login.Within 24 hours of purchase you will be sent an e-mail which gives you access to the product at www.pcpproducts.com

 To download a PDF file of an extract from the programme please click the PDF tab below and fill in your details.