{"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":"2026-08-21T10:51:20","modified_gmt":"2026-08-21T10:51:20","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><a href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/08\/Advert-FOO-TO-1.pdf\">Notice of Vacancies<\/a><ul><li><a href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/08\/TO.pdf\"><span style=\"color: #333333;\">Scheme of service for the post of Technical Officer<\/span><\/a><\/li><li><a href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2026\/08\/FOO.pdf\"><span style=\"color: #333333;\">Scheme of service for the post of Financial Operations Officer<\/span><\/a><\/li><\/ul><\/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 style=\"font-size: 16px; font-style: normal; font-weight: 400; background-color: #ffffff; transition-property: all;\" href=\"https:\/\/frc.govmu.org\/frc\/wp-content\/uploads\/2025\/10\/Press-Notice-For-Year-2026-Renewal-of-Auditors-Licence.doc\"><span style=\"font-size: 16px; color: #000000;\">Renewal of Auditor&#8217;s Licence &#8211; Year 2026<\/span><\/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\/07\/FRC-Newsletter-Issue-18.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\/08\/IASB-Updates-July-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\/08\/IFAC-UPDATES-July-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\/2024\/02\/IPSAS-Updates-Dec-2023.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; Notice of Vacancies Scheme of service for the post of Technical Officer Scheme of service for the post of Financial Operations Officer Guidance on Going Concern Disclosures Practices Thematic Review on the extent of financial and non -financial &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":356,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1977\/revisions"}],"predecessor-version":[{"id":4033,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/1977\/revisions\/4033"}],"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}]}}