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Sir
In a group of the subsidiary is located in the uk with parent in us. Can we say when subsidiary’s fs will be looked at by a bank in US before granting a loan ..can this be transnational auditIf listed then “automatically” yes – even without the bank loan.
Otherwise I don’t think it would be – I don’t think it should be transnational on a “one-off” basis but rather on a continuing basis. This is suggested by this guidance (which is NOT examinable!) https://taskinternational.org/wp-content/uploads/2018/06/TAC_Guidance_Statement_1.pdf
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