UK Disclosure Checklists (Mercia)

Mercia’s Charities Manual 2023-09 and Assurance Review Engagement Manual 2023-10 update - Released February 2024

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Mercia’s Audit Manual (UK) 2023-08, LLP Manual 2023-09, Pension Schemes Manual 2023-09 and Audit Exemption Manual (UK) 2023-10 update - Released January 2024

Please note: this release includes new Group disclosure checklists that Mercia now include in their LLP Manual. Previously, group questions for LLP assignments were included in the Company Audit checklist, these have now been removed as they are no longer needed. For future LLP Group assignments, please create a new checklist based on the LLP tailoring questions.

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

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Mercia’s Audit Manual (UK) 2023-02 and Audit Exemption Manual (UK) 2023-04 update - Released June 2023

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Mercia’s Audit Exemption Manual (UK) 2022-07 update - Released February 2023

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Mercia’s Audit Manual (UK) 2022-04 and Academies Manual 2022-07 update - Released July 2022

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Mercia’s Audit Manuals 2022-04 update - Released June 2022

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