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This client screen is used for Limited Liability Partnerships
It can be found in:
Edit | Data Screens | Auditors and Accountants | Auditors | Report of the Auditors| Going Concern | Conclusions relating to Going Concern
If the boxes are grey, it indicates that you have selected either Assurance, Accountants or None on the screen Choice of report Audit etc. You will not be able to use this box until you change the decision on that screen.
If the heading field is left, the heading generated in the Audit report will be 'Conclusions relating to going concern’. If an alternative heading is entered this will be used instead.
Place a tick in the ‘Please tick the box to REPLACE the standard paragraph with the text entered below' tick box AND the Additional or replacement note field.
The standard paragraph is as follows:
We have nothing to report in respect of the following matters in relation to which the ISA’s (UK) require us to report to you where:
the members’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
the members have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the LLP’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue .
If the replace box is ticked, any text entered within the Additional or replacement text field will be used to replace the standard paragraph.
If the replace box is left blank, any text entered in the Additional or replacement text box will be added to the standard paragraph.
For accounting periods starting on or after 15 December 2019 (Please note this can be early adopted), additional Freeform data screens are available under Edit | Data Screens | Auditors and Accountants | Auditors | Report of the Auditors | Going Concern
This will allow users to make further disclosures on “Going Concern”. Information entered on these screens will be displayed before the “Conclusion” paragraph headed ‘Conclusions relating to going concern’.
Click here to see information about generating a table within the notes.
Click Expressions in Data Screens to see information about generating Expressions to incorporate variable data into notes.
Use this option to view or print any report without leaving this screen.
IRIS will return to the Conclusions relating to Going Concern screen when you exit the report option.
To view the Qualified auditors report only, enter AUD in the Report/Document field.
To view the Unqualified auditors report only, enter AUX in the Report/Document field.