Subsection 3: Other services provided by the statutory auditor under the law and regulations

The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-2410 Limited review of interim financial statements in application of legal or regulatory provisions Introduction 01. The statutory auditor of an entity may be required by law or regulation to carry out a limited review of interim financial statements, which…

The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the information relating to the corporate governance report sent to the members of the body called upon to approve the accounts, approved by the Minister of Justice, is shown below: NEP-9510. Statutory auditor’s due diligence relating to the management report, other documents on…