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IFAC Staff Audit Practice Alert for evaluating the appropriateness of management’s use of the going concern basis of accounting during the COVID-19 pandemic
The publication highlights key areas of focus in the current evolving environment when undertaking procedures relating to, and concluding on, the appropriateness of management’s use of the going concern basis of accounting in accordance with the International Standards on Auditing (ISA)
Explanatory note on submission of management report
SARAS announces that Explanatory Note on submission of 2018 management report also refers to the management reports of 2019 and of the subsequent reporting periods.
An amendment was made to the normative act of SARAS
An amendment was made to the “Rule for Customer Registration on the Reporting Portal, Reporting of Statements by the Entities and Publication of Submitted Information” adopted under the Order № N-6 of the Head of SARAS of May 21, 2019
The rule for maintaining the unified registry of certified accountants has been adopted
On the basis of the Order № N-4 of the Head of SARAS of April 29, 2020 the “Rule for Maintaining the Unified Registry of Certified Accountants” has been adopted
