IFAC in the News
Dec 20, 2012
Article for Member Bodies
The Standard for Limited Assurance Review Engagements
Addressing the Needs of SMPs
This article highlights the value of review engagements, especially to SMPs in meeting the needs of their SME clients, and explains many of the key features of International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements, released by the IAASB in September 2012.