Introduction of unaudited versions of the Letter of Engagement and Letter of Representation into the Documentation Pack.

Prerequisite:

Audit Exempt under relevant Companies Acts? the option must be checked under Client Details > Key Information.

• Under Engagement Letter, select Show Engagement Letter
• Under Representation Letter, select Show Representation Letter.

ICAI, CAI and CPA sections of the Accountant's Report will display International Standard on Related Services 4410 (Revised) references.

Prerequisite:

The following options must be unchecked under Client Details > Key Information:

• Audit required under the Investment Intermediaries Act 1995?

• Under Auditors/Accountants, select the Institute of Chartered Accountants in Ireland from the Name of Professional Body drop-down list.

or,

• Under Auditors/Accountants, select Chartered Accountants Ireland from the Name of Professional Body drop-down list.
• Under Dates and Disclosure Options, select Show ISRS 4410(Revised) technical Statement reference in the Accountant's Report.

For the CPA professional body, client accounts produced after January 1, 2023, will automatically display the ISRS 4410 (Revised) references by default.