The UK Auditing Practices Board (APB) has issued a revision to Standards for Investment Reporting (SIR) 2000.
SIR 2000, an investment reporting standard applicable to public reporting engagements on historical financial information, has been amended to comply with the requirements of the clarified ISAs (UK and Ireland) that came into effect for periods ending on or after 15 December 2010.
The APB also clarified the illustrative wording for the opinion in the accountant’s report.