Automotive Production and Development Programme (APDP) reports

 Registered auditors are alerted to the fact that the illustrative reports have not been updated for amendments to:

• the International Standard on Assurance Engagement (ISAE) 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information, which is effective for assurance reports dated on or after 15 December 2015; and
• the IRBA Code of Professional Conduct for Registered Auditors which is effective from 15 July 2019.

Auditors should ensure that any reports issued are in full compliance with the Standards and the IRBA Code.