Circulars issued in 2018

Circular 1 – Clarification on related party requirements for the preparation of Statement of Compliance with the Code of Corporate Governance

Circular 2 – Better Communication for Financial Reporting

Circular 3 – Professional Accountants’ Obligations in Combating Money Laundering and Terrorist Financing

Circular 4 – Statement of Compliance for the Financial Statements prepared under the Companies Act, 2017

Circular 5 – Invitation to Comment on Draft Illustrative Financial Statements and Draft Disclosure Checklist prepared in accordance with IFRS for SMEs and fifth schedule of the Companies Act 2017

Circular 6 – Invitation to Comment on Exposure Draft (ED) of “Joint Audit Guidelines” 

Circular 7 – Amendments to Revised Accounting and Financial Reporting Standard for Small sized Entities

Circular 8 – Illustrative Financial Statements & Disclosure Checklist in accordance with IFRS for SMEs & Fifth schedule of the Companies Act 2017

Circular 9 –  Your Questions Answered on the Financial Reporting under the Companies Act 2017 and Disclosure Checklists for the Fourth and Fifth Schedules 

Circular 10 –  Your Questions Answered on the New Auditor’s Report

Circular 11 – Request for comments on IFRS 14, Regulatory Deferral Accounts

Circular 12 – Joint Audit Guide

Circular 13 – AML & CFT  – Guide for Accountants