Has been updated. Contains examples of engagement letters, liability caps and disclaimer notices.
“This guidance, ICAEW Technical Release TECH 10/12AAF (Audit 1/01 updated), is issued by the Audit and Assurance Faculty of ICAEW in November 2012 to assist professional accountants when asked to provide reports that have been requested by third parties. ICAEW Technical Release TECH 10/12AAF updates ICAEW Technical Release Audit 1/01, Reporting to third parties, originally issued in 2001.”
