UK Academy SAM (Mercia)

Mercia’s Academies Manual 2023-06 update Released August 2023

The Academies template has been updated for Mercia’s manual update released in June 2023. This contains content for the AAD 2022 to 23 and additional documentation where component auditors are involved.

For details on the list of changes , please click here

Mercia’s Academies Manual 2023-03 update, 2022-07 update (ISA 315) and Bug fix / Enhancements Released June 2023

The Academies template has been updated for all of Mercia’s manual updates up to and including March 2023. This now includes the changes in the July 2022 template in respect of ISA 315.

Guidance on how the new risk assessment and design and implementation of controls forms work can be found here:

Risk Assessment forms

Design and Implementation of controls forms

For details on how to enable Viewer-only contacts in your App please refer to the notes here

For details on the list of changes, please click here

Mercia’s Academies Manual 2022-07 update Released July 2022

For details on the list of changes , please click here

Mercia’s Academies Manual 2021-06 update Released September 2021

We are pleased to announce that we have released a new template for UK Academy SAM (Mercia), which includes the changes made to the Mercia Academies Manual June 2021 incorporating auditing standards changes, ethical standards changes, updated ESFA requirements, ICAEW Reporting irregularities, including fraud and the use of audit data analytics. 

The key changes in the manual compared to the previous year's Desktop release are: 

• ISA (UK) 540 (Revised December 2018) – Auditing Accounting Estimates and Related Disclosures and ISA (UK) 570 (Revised September 2019) – Going Concern.
• Updated ESFA requirements - updated to reflect the Academies Financial Handbook 2020, which became effective on 1 September 2020.
• ICAEW Reporting irregularities, including fraud – New document A29 Reporting on irregularities, including fraud in the auditors' report has been added.