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EOMP

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › EOMP

  • This topic has 1 reply, 2 voices, and was last updated 10 months ago by Kim Smith.
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  • August 19, 2021 at 10:56 am #632085
    akka17bakka
    • Topics: 73
    • Replies: 71
    • ☆☆

    Hello Tutor,

    For some reasons I can’t post in the previous thread, hence this new thread.

    I am sorry I find myself not clear on this topic, I hope you won’t mind if I ask it once again.

    Whenever an auditor’s report is amended/reissued, EOMP will be included in the report irrespective of it being after the auditor’s report signed to the F/S, auditors report being made public date or after F/S, auditors report being made public date?

    Thanks.

    August 19, 2021 at 12:06 pm #632128
    Kim Smith
    Keymaster
    • Topics: 87
    • Replies: 6081
    • ☆☆☆☆☆

    This is such a minor topic – I think if it was necessary to amend FS and reissue, the directors/auditor would co-ordinate their timetables to have the FS signed/dated, auditor’s report signed/dated and both issued together all on the same day.

    It’s “bad enough” that the subsequent event ISA is so tortuous in considering events “after authorised/before signed/before issued” without extending this to the very very very remote circumstances and rare occasions in which financial statements are amended after issue.

    In practice … financial statements and the auditor’s report are signed and dated on the same day … which will be very very shortly before – if not the date of issue (e.g. signed in the morning and issued to shareholders at an AGM in the afternoon!)

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