Single format · FV03-C23-1

Group audit instructions to a component auditor

A single format from the Group Audits and Consolidated Financial Statements pack. SA 600 · Guidance Note on Audit of CFS (Revised 2016).

Length
4 pages
Blanks to fill
35
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Group audit instructions to a component auditorSA 600 · Guidance Note on Audit of CFS (Revised 2016)35 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

[Name of the firm] · Chartered Accountants

Ref: [FH/GA/2025-26/___]
Date: [Date of the group audit instructions]

To,
M/s [Component auditor firm name]
Chartered Accountants · FRN [Component auditor firm's registration number (FRN)]
[Component auditor firm's address]
Kind attention: [Engagement partner name], Partner

Sub: Group audit instructions — audit of [Component name] for the year ended 31 March [Financial year-end: year (YYYY)], for the purposes of the consolidated financial statements of [Parent company name]

Dear Sir / Madam,

22 more paragraphs and tables follow in the full format.

More in Audit & Assurance