The UK Auditing Practices Board (APB) has
issued a revision to Standards for Investment Reporting (SIR)

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.