Auditing Practices Board definition

Auditing Practices Board means the Auditing Practices Board Limited, part of the Financial

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Auditing Practices Board means the board established by the Consultative Committee of Accountancy Bodies to advance the standards of auditing and associated review activities in the United Kingdom and the Republic of Ireland and to provide a framework of practice for the exercise of the auditors' role and includes any other board established by the Consultative Committee for these purposes;

Examples of Auditing Practices Board in a sentence

• We conducted our work in accordance with the Standards for Investment Reporting issued by the Auditing Practices Board in the United Kingdom.

• We conducted our work in accordance with Standards for Investment Reporting issued by the Auditing Practices Board in the United Kingdom.

• There is also a Practice Note issued by the Auditing Practices Board: The Audit of Central Government Financial Statements (revised).

• We have also reviewed, in accordance with standards issued by the U.K. Auditing Practices Board and the U.S. American Institute of Certified Public Accountants, the unaudited consolidated financial statements as of [ ] and for the six-month period then ended, as indicated in our report dated [ ] which were included in the Group’s interim report on form 6-K dated [ ] and, which is incorporated by reference in the registration statement.

• We conducted our work in accordance with the Statements of Investment Circular Reporting Standard 1000 (Investment Reporting Standards applicable to all engagements in connection with an investment circular) issued by the Auditing Practices Board in the United Kingdom.

• We conducted our work in accordance with Standards for Investment Reporting issued by the Auditing Practices Board of the United Kingdom and Ireland.

• The PPL Unaudited Financial Statements have been prepared in accordance with Auditing Standards issued by the UK Auditing Practices Board applied consistently with past practice, except for the omission of footnotes and subject to year-end adjustments.

• We conducted our work in accordance with Bulletin 1999/6 ‘The auditor’s statement on the summary financial statements’ issued by the Auditing Practices Board for use in the United Kingdom.

• KPMG AG Wirtschaftsprüfungsgesellschaft, who have audited certain financial statements of UK Topco and its subsidiaries, has advised the Company that it is an independent registered public accounting firm with respect to the Company and its subsidiaries within the meaning of the Ethical Standards for Auditors issued by the Auditing Practices Board in the United Kingdom.

• Basis of opinion We conducted our work in accordance with the Standards for Investment Reporting issued by the Auditing Practices Board in the United Kingdom, insofar as they are applicable to a report on a quantified financial benefits statement.