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Framework for the preparation of accounts revised June 2020

Revised ICAS guidance (June 2020) on chartered accountants' professional responsibilities when an accounts preparation engagement is undertaken for a client.

Download: Framework for the Preparation of Accounts PDF [455 KB]

This guidance is applicable for accounting periods commencing on or after 1 April 2019.

There are no substantive changes to the guidance. The revisions mainly reflect changes to the ICAS Code of Ethics.

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