Circulars issued in 2011 – 2014

Circulars issued in 2014
  • Circular 1: Adoption of (ISAE) 3410 ‘Assurance Engagements on Greenhouse Gas Statements’ (24 February 2014).
  • Circular 2: Revised Review Report – Statement of Compliance of Code of Corporate Governance 2012 (24 February 2014)
Circulars issued in 2013
  • Circular 1: Adoption of ISAE 3420 ‘Assurance Engagements to Report on the Compilation of Pro Forma Financial Information included in a Prospectus (03 January 2013)
  • Circular 2: Adoption of ISAE 3402 ‘Assurance Reports on Controls at a Service Organization (03 January 2013)
Circulars issued in 2012
  • Circular 1: Comments invited on “IFRS 10 consolidated financial statements”; “IFRS 12 disclosure of interests in other entities” and “IFRS 13 fair value measurement” (10 October 2012)
  • Circular 2: Revised TRs and ATRs (13 April 2012)
Circulars issued in 2011
  • Circular 1: Exposure Draft of Revised Code of Ethics for Chartered Accountants (9 September 2011)