Laws, Regulations and Standards
Financial Reporting Act
Financial Reporting Framework and Standards for statutory bodies:
FRC Guidance on Revenue IPSAS Framework
Financial Reporting Standards for Small Entities March 2015 Financial Reporting Framework and Standards for Statutory Bodies 2010
International Standards on Auditing: What’s new from IFAC Exposure Draft Proposed ISAs 800 and 805 – 21 January 2015 Highlights on Exposure Draft Proposed ISAs 800 and 805 Works of FRC on Auditing Standards IFRS and Audit Risk
International Financial Reporting Standards: IFRS for SMEs Consolidated Red books Works of FRC on IFRS IFRS 15 – impact of Application (August 2015) IFRS and Audit Risk What’s new from IASB
Corporate Governance: The National Code of Corporate Governance for Mauritius (2016) Guidelines on Corporate Governance Report on Corporate Governance Financial Reporting (Reporting on Compliance with the Code of Corporate Governance) Guidelines 2019 Guidelines on sanctions on auditors Guidelines – reporting on compliance on CCG by Auditor