The session will cover:

• The latest changes including exemptions from the annual report requirement
• New whistle blowing duties – updating your engagement letters:
• What does new rule 43A.1 mean for the reporting accountant?
  • How should you assess risk and how will it impact on the detailed testing?
  • What breaches should be included in the report to the SRA?
  • How do you ensure that your file stands up to scrutiny?