Preparing an audit report for English, Scottish and Welsh registered providers of social housing/registered social landlord – registered under the cooperative and community benefit societies act 2014

This guide is designed to explain the main changes that are needed to the audit report of an English Registered Provider of Social Housing (RP) or a Scottish or Welsh Registered Social Landlord (RSL) registered under the Co-operative and Community Benefit Societies Act 2014 that does not prepare group financial statements, compared to that of a company. It does not seek to explain every difference, just the key areas to consider as a result of the differing legal and regulatory requirements.

Preparing an audit report for Qualifying Partnerships

This guide is designed to explain the main changes that are needed to the audit report of a pension scheme compared to that of a company. is designed to explain the main changes that are needed to the audit report of a limited partnership which is a qualifying partnership (QP), and that does not prepare group financial statements, compared to that of a company.

Preparing an audit report for micro entities

This guide is designed to explain the main changes that are needed to the audit report of a company preparing its financial statements under the micro-entities regime compared to that of a company preparing its financial statements under FRS 102.