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star this property human indexable true more like this
star this property published true more like this
star this property registered interest false more like this
star this property answer date less than 2018-11-26more like thismore than 2018-11-26
star this property date less than 2018-11-12more like thismore than 2018-11-12
star this property date tabled remove maximum value filtermore like thismore than 2018-11-12
star this property ddp created less than 2018-11-12T22:05:15.070Zmore like thismore than 2018-11-12T22:05:15.070Z
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property question status Tabled more like this
star this property answering dept id 201 more like this
star this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy more like this
star this property ddp modified
less than 2018-11-12T22:15:55.743Zmore like thismore than 2018-11-12T22:15:55.743Z
less than 2018-11-22T16:33:01.595Zmore like thismore than 2018-11-22T16:33:01.595Z
star this property hansard heading Financial Reporting Council: Audit more like this
star this property house id 2 more like this
star this property identifier HL11370 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property parliament number 57 more like this
star this property question first answered
less than 2018-11-22T16:32:45.523Zmore like thismore than 2018-11-22T16:32:45.523Z
star this property question text To ask Her Majesty's Government whether the Financial Reporting Council (FRC)’s Practice Note 10 Audit of financial statements of public sector bodies in the UK as applicable to public bodies should have been applied to the FRC's accounts for the year ended 31 March, given that the FRC was itself a public body for all that period. more like this
star this property session
2017/19 more like this
star this property session number 1 more like this
star this property tabling member printed
Baroness Bowles of Berkhamsted more like this
star this property title House of Lords Tabled Parliamentary Question 2017/19 HL11370 remove filter
star this property type
WrittenParliamentaryQuestion
star this property uin HL11370 more like this
star this property version 1 more like this
star this property written parliamentary question type Ordinary more like this
star this property answer
answer
unstar this property answer text <p>The Financial Reporting Council (FRC)’s Practice Notes contain auditing rather than accounting guidance, so are not directly applicable to the preparation of the FRC’s accounts.</p><p> </p><p>Practice Notes contain best practice guidance to help auditors apply auditing standards in the context of particular kinds of engagement (including public sector bodies, charities and banks). They do not contain additional requirements to those in auditing standards (ISAs (UK)), Practice Note 10 provides relevant context and application guidance for any audit engagement for a public sector body, including the FRC.</p><p> </p><p>The audit of the FRC is carried out in accordance with auditing and ethical standards used by all auditors in the UK.</p><p> </p><p>Practice Note 10 provides guidance on regularity. Regularity is the concept that transactions recorded in the financial statements of an audited business must be in accordance with the relevant framework. These frameworks are specific to the audited business and set out the requirements their transactions must comply with.</p><p> </p><p>The FRC auditor is not required to give a separate opinion on regularity because the FRC is required to prepare its accounts in accordance with Companies Act requirements and uses FRS 102.</p>
star this property question first answered
less than 2018-11-22T16:32:45.523Zmore like thismore than 2018-11-22T16:32:45.523Z
unstar this property answering member 2616
star this property creator
4562
star this property label Biography information for Baroness Bowles of Berkhamsted more like this
star this property publisher
25277
star this property pref label House of Lords more like this
unstar this property tabling member
4562
unstar this property label Biography information for Baroness Bowles of Berkhamsted more like this