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Our Registered Social Housing Providers (RSHP) Manual provides you with the current and permanent file programmes needed to undertake an audit or reporting accountant's assignment for a registered provider of social housing.
The manual also includes:
Our RSHP Manual can be browsed online or sections of content or commentary can be downloaded in Microsoft word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.
December 2021
This update to the manual has incorporated:
May 2021
This update to the manual has incorporated:
Reporting on irregularities, including fraud - following the ICAEW publication of 'How to report on irregularities, including fraud, in the auditor’s report - Guide for auditors reporting for the first time' in April 2021 and the comment that 'how the auditor developed their explanation, and the areas considered, would be expected to be documented in the audit file', we have added a new A29 Reporting on irregularities, including fraud in the auditor's report in the Audit Methodology and also an additional test on A21 for the RI to confirm their approval.
March 2021
This update to the manual has incorporated:
December 2020
This update incorporates changes for ISA (UK) 540 (Revised December 2018) Auditing Accounting Estimates and Related Disclosures, ISA (UK) 570 (Revised September 2019) Going Concern and other changes to existing standards including most notably ISA (UK) 700 Forming an opinion and reporting on financial statements and ISA (UK) 250A Consideration of laws and regulations in an audit of financial statements.
This update to the RSHP Manual should be used with immediate effect.
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Audit registered firms with 2-4 RIs* | £150.00 |
Audit registered firms with 5-9 RIs* | £180.00 |
For 10 or more RIs please contact us at sales@mercia-group.com or call on 033 0058 7141.
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