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On 15 December 2017, the FRC published a bulletin entitled "The Auditor's Association with Preliminary Announcements made in accordance with U.K. Listing Rules."
On 15 December 2017, the FRC published a bulletin entitled
"The Auditor's Association with Preliminary
Announcements made in accordance with U.K. Listing
Rules." This contains revised guidance for auditors when
agreeing to the publication of preliminary announcements.
The purpose of the new report is to provide investors with
greater transparency about the status of the information included
within the preliminary announcements. Whereas most premium listed
companies in the United Kingdom base their preliminary
announcements on audited information, the guidance also deals with
situations where the auditor is asked to agree on the publication
of an "unaudited" preliminary announcement.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
