Raising disclosure

Auditing guidance statement (AGS) 1062, Reporting in Connection with Proposed Fundraisings, is designed to provide general guidance to auditors and other professional accountants on engagements in relation to fundraising, particularly those engagements regulated by Chapter 6D of the Corporations Act...

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Bibliographic Details
Published inCA Charter Vol. 73; no. 11; p. 44
Main Author Sharma, Rob
Format Trade Publication Article
LanguageEnglish
Published Sydney Institute of Chartered Accountants in Australia 01.12.2002
Subjects
Auditing standards
Contingent fees
Disclosure
Financial reporting
Fund raising
Prospecti
Australia
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Summary:Auditing guidance statement (AGS) 1062, Reporting in Connection with Proposed Fundraisings, is designed to provide general guidance to auditors and other professional accountants on engagements in relation to fundraising, particularly those engagements regulated by Chapter 6D of the Corporations Act 2001. AGS 1062: 1. identifies the type of disclosure documents required under Chapter 6D of the Act, 2. outlines the responsibilities of management, and 3. provides guidance to the professional accountant when reporting on the engagement.