The below example documents are from the Audit Exempt (ROI) 2021.05 Mercia manual.
Example Accounts
- Micro-entity Accounts (FRS 105)
- Micro-entity Abridged Accounts (FRS 105)
- Small Accounts (FRS 102 1A)
- Small Abridged Accounts (FRS 102 1A)
- Not Small Accounts (FRS 102)
Example Letters
Engagement - Limited Companies
- Covering Letter - Limited Companies
- Schedule of Professional Services - Limited Companies Compilation
- Schedule of Professional Services - Micro-Entity Compilation
- Schedule of Professional Services - Limited Companies Taxation
- Terms of Business - Limited Companies
Engagement - Unincorporated Businesses
- Covering Letter - Unincorporated
- Schedule of Professional Services - Unincorporated Compilation
- Schedule of Professional Services - Unincorporated Taxation
- Terms of Business - Unincorporated
Other
- Limited Companies Letter of Representation
- Example Disengagement Letter
- Letter to Company when Resigning as Auditor
- Letter to CRO when Resigning as Auditor
- Limited Companies Pre Year End Letter and Questionnaire
Example Reports
Limited Companies
- Accountants' Report (CAI)
- Accountants' Report - Explanatory Para (CAI)
- Accountants' Report (ACCA guidance)
- Directors' Statement on the Balance Sheet – Small Company
- Directors' Statement on the Balance Sheet - Dormant Company Audit Exemption
- Directors' Statement on the Balance Sheet – Micro Company