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TO ALL MEMBERS OF THE INSTITUTE
(TC 10/2021)
Subject: Audit Guidelines in relation to ESEF Regulation (the ‘Audit Guidelines’)
The Technical Circular (TC 10_2021), prepared by the Listed Entities and PIE Auditors Committee of the Institute, aims to provide its members with guidance in relation to the auditor's responsibility to consider the application of the European Single Electronic Format (ESEF) Regulation.
Please follow this link to access the technical circular.
The table of technical circulars has been updated accordingly. Please follow this link to access the document.
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