He has been a member of the UK FRC's Auditing Practices Board
(2006-9) and is Deputy Chair of Federation des Experts Comptables Europeen's (FEE's) Corporate Governance and Company Law standing Working Party (Brussels).
Under the FRC sit its operating boards: the ASB, the Professional Oversight Board, the Auditing Practices Board
, the Financial Reporting Review Panel and the Board for Actuarial Standards.
The standards, issued by the Auditing Practices Board
, potentially jeopardise certain sales of shares in a private company which rely upon an auditor's valuation.
For example, the United Kingdom and the Republic of Ireland have empowered the Auditing Practices Board
to set auditing standards there.
The advice came from the Auditing Practices Board
and dealt with the duty of auditors to make reports under the terms of last year's Company Law Enforcement Act.
In this country, the Institute of Chartered Accountants, the Auditing Practices Board
and Accounting Standard Board imposed new rules and disciplines in a bid to make sure that nothing like it happened.
Another impetus to reexamine the audit risk model appears in the recently issued report of the Joint Working Group (JWG) composed of members from the American Institute of Certified Public Accountants, the Auditing Practices Board
of the United Kingdom and the Republic of Ireland, and the Canadian Institute of Chartered Accountants.
Companies Acts 1985 and 1989, the Auditing Practices Board
(APB) (and its predecessor, the Auditing Practices Committee), the professional institutes' joint ethics committee:
On the audit issue, work continues by the Auditing Practices Board
in the U.K., a board that uniquely has as its membership an equal number of practitioners and users of financial reports.
Andrew has been a member of the UK FRC's Auditing Practices Board
The Auditing Practices Board
(APB), one of the operating bodies of the FRC, has issued a useful bulletin aimed at helping auditors to locate guidance and standards that are relevant to current issues.