{"id":1977,"date":"2020-10-19T05:21:08","date_gmt":"2020-10-19T05:21:08","guid":{"rendered":"https:\/\/goc2020.govmu.org\/24032021_frc\/?page_id=1977"},"modified":"2026-10-13T09:47:56","modified_gmt":"2026-10-13T09:47:56","slug":"useful-documents","status":"publish","type":"page","link":"https:\/\/frc.govmu.org\/frc\/?page_id=1977","title":{"rendered":"Useful Documents"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1977\" class=\"elementor elementor-1977\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3251ad5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3251ad5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ff9cad\" data-id=\"6ff9cad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b90266 elementor-alert-info elementor-widget elementor-widget-alert\" data-id=\"6b90266\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"alert.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-alert\" role=\"alert\">\n\n\t\t\t\t\t\t<span class=\"elementor-alert-title\">This is an Alert<\/span>\n\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-alert-description\">I am a description. Click the edit button to change this text.<\/span>\n\t\t\t\n\t\t\t\t\t\t<button type=\"button\" class=\"elementor-alert-dismiss\" aria-label=\"Dismiss this alert.\">\n\t\t\t\t\t\t\t\t\t<span aria-hidden=\"true\">&times;<\/span>\n\t\t\t\t\t\t\t<\/button>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-49a8b8e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49a8b8e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-600baa7\" data-id=\"600baa7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee48d3c elementor-drop-cap-yes elementor-drop-cap-view-default elementor-widget elementor-widget-text-editor\" data-id=\"ee48d3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;drop_cap&quot;:&quot;yes&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"font-size: 16px; color: #000000;\"><a href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/10\/Press-Notice-For-Year-2027-Renewal-of-Auditors-Licence.doc\">Renewal of Auditor&#8217;s Licence &#8211; Year 2027<\/a><\/span><\/li><li><a href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/04\/Guidance-on-Going-Concern-Disclosures-Practices-.pdf\">Guidance on Going Concern Disclosures Practices<\/a><\/li><li><a href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/07\/Thematic-review-on-financial-and-non-financial-risks.docx\">Thematic Review on the extent of financial and non -financial risks disclosures of selected PIEs\u00a0<\/a><\/li><li><a href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2023\/03\/FRC-Guidance-on-Revenue-IPSAS-Framework.pdf\"><span style=\"color: #000000;\">FRC Guidance on Revenue IPSAS Framework<\/span><\/a><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2023\/02\/Report-on-Thematic-Review-Reporting-on-Covid-19-Impact.pdf\">Thematic Review Reporting on COVID Impact<\/a><\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/10\/Newsletter-Issue-19.pdf\" target=\"_blank\" rel=\"noopener\">Newsletter<\/a><\/span><\/li><li><a style=\"font-size: 16px; background-color: #ffffff; color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2021\/09\/MRA-PRESS-COMMUNIQUE-24-821.pdf\" target=\"_blank\" rel=\"noopener\">APEI Mutual Recognition Agreement<\/a><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/The-Financial-Reporting-Reporting-on-Compliance-with-the-Code-of-Corporate-Governance-Guidelines-2019-for-Auditors.pdf\" target=\"_blank\" rel=\"noopener\">The Financial Reporting (Reporting on Compliance with the Code of Corporate Governance) Guidelines 2019 for Auditors<\/a><\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/COVID-19-Guidance-to-Companies.pdf\" target=\"_blank\" rel=\"noopener\">COVID-19 &#8211; Guidance to Companies<\/a><\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/COVID-19-Measures-to-Companies-and-Auditors.pdf\" target=\"_blank\" rel=\"noopener\">COVID-19 &#8211; Measures to Companies and Auditors<\/a><\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/COVID-19-Guidance-to-Auditors.pdf\" target=\"_blank\" rel=\"noopener\">COVID-19 &#8211; Guidance to Auditors<\/a><\/span><\/li><li><span style=\"color: #000000;\"><span style=\"font-size: 16px;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/Operations-in-Light-of-COVID-19.pdf\" target=\"_blank\" rel=\"noopener\">Operations in Light of COVID-19<\/a><\/span><\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/10\/IASB-Updates-September-2026.pdf\" target=\"_blank\" rel=\"noopener\">What&#8217;s New From IASB<\/a><\/span><\/li><li><a href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/10\/IFAC-UPDATES-August-2026.pdf\"><span style=\"color: #000000;\">What&#8217;s New From IFAC<\/span><\/a><\/li><li><span style=\"color: #000000;\"><a style=\"font-size: 16px; font-style: normal; font-weight: 400; background-color: #ffffff; color: #000000;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/06\/IPSAS-Updates-June-2026.pdf\" target=\"_blank\" rel=\"noopener\">What&#8217;s New From I<\/a><a style=\"font-size: 16px; font-style: normal; font-weight: 400; background-color: #ffffff; color: #000000;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2020\/10\/LLP-Notice.pdf\" target=\"_blank\" rel=\"noopener\">P<\/a><span style=\"font-size: 16px; font-style: normal; font-weight: 400;\">S<\/span><a style=\"font-size: 16px; font-style: normal; font-weight: 400; background-color: #ffffff; color: #000000;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/10\/IPSAS-Updates-Sept-2026.pdf\" target=\"_blank\" rel=\"noopener\">A<\/a><span style=\"font-size: 16px; font-style: normal; font-weight: 400;\">S<\/span><\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/Communique-from-CBRD-on-XBRL.pdf\" target=\"_blank\" rel=\"noopener\">Communique from CBRD on XBRL<\/a><\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/LLP-Notice.pdf\" target=\"_blank\" rel=\"noopener\">LLP Notice<\/a><\/span><\/li><li><span style=\"color: #000000;\">IFRS 15 &#8211; Impact of Application (August 2015)<\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/Financial-Reporting-Standards-for-Small-Entities-2015-1.pdf\" target=\"_blank\" rel=\"noopener\">Financial Reporting Standards for Small Entities 2015<\/a><\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/Guidelines-on-Sanctions-on-Auditors.pdf\" target=\"_blank\" rel=\"noopener\">Guidelines on Sanctions on Auditors<\/a><\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/Guidelines-Reporting-on-Compliance-with-the-CCG-by-Auditor.pdf\" target=\"_blank\" rel=\"noopener\">Guidelines &#8211; Reporting on Compliance with the CCG by Auditor<\/a><\/span><\/li><li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"\/frc\/wp-content\/uploads\/2020\/10\/Guidelines-on-Compliance-with-Code-of-Corporate-Governance.pdf\" target=\"_blank\" rel=\"noopener\">Guidelines on Compliance with Code of Corporate Governance<\/a><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>This is an Alert I am a description. Click the edit button to change this text. &times; Renewal of Auditor&#8217;s Licence &#8211; Year 2027 Guidance on Going Concern Disclosures Practices Thematic Review on the extent of financial and non -financial risks disclosures of selected PIEs\u00a0 FRC Guidance on Revenue IPSAS Framework Thematic Review Reporting on &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/frc.govmu.org\/frc\/?page_id=1977\"> <span class=\"screen-reader-text\">Useful Documents<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1977","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1977","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1977"}],"version-history":[{"count":371,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1977\/revisions"}],"predecessor-version":[{"id":4087,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1977\/revisions\/4087"}],"wp:attachment":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}