AU-A.2.5
Past version: Effective from 01 Apr 2012 to 30 Jun 2013
To view other versions open the versions tab on the right
A list of changes made to this Module is provided below:
| Module Reference | Change Date | Description of Changes |
| Whole Module | July 2006 | Module renamed as Module AU (Auditors and Accounting Standards). Text redrafted but substance of requirements left unchanged. |
| AU-A.1 | 10/2007 | New Rule AU-A.1.3 introduced, categorising this Module as a Directive. |
| AU-1.2 | 10/2007 | Rule AU-1.2.3 redrafted to clarify reporting obligation. |
| AU-1.5 | 10/2007 | Paragraphs AU-1.5.4 and AU-1.5.6 updated to reflect CBB Law requirements on auditor independence. |
| AU-3.6 | 04/2008 | New requirement for auditors to review PIR as part of Basel 2. |
| AU-3.6 | 01/2009 | Paragraph AU-3.6.1 updated in respect of agreed upon procedures report for review of PIR by external auditors. |
| AU-5 | 01/2009 | New Chapter inserted for the role of the reporting accountant. |
| AU-5.1 | 10/2009 | Clarification of fee arrangements for reporting accountants. |
| AU-A.1.3 | 01/2011 | Clarified legal basis. |
| AU-1.1, AU-1.2 , AU-1.5, AU-2.1, AU-3, AU-5 | 01/2011 | Various minor amendments made for consistency in formatting. |
| AU-3.3 | 01/2011 | Section deleted to ensure consistency with Volume 1 and requirements already included in PD-1.3.43 of Volume 2. |
| AU-3.2.2 | 04/2011 | Added cross reference to Module FC and clarified due date of report. |
| AU-3.1 | 10/2011 | Clarification of existing requirement for the Agreed Upon Procedures Report and setting a deadline for the submission of the report. |
| AU-5 | 10/2011 | Chapter amended and content moved to Section BR-6.5 and retitled as Role of the Appointed Expert. |
| AU-3.1.3 | 01/2012 | Corrected cross reference. |
| AU-2.2.1 | 04/2012 | Corrected cross reference. |