ROI Disclosure Checklists (Mercia)

Mercia’s Audit Manual (ROI) 2023-09 and Audit Exemption Manual (ROI) 2023-12 update - Released February 2024

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Mercia’s Audit Manual (ROI) 2023-04 update - Released June 2023

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Mercia’s Audit Exemption Manual (ROI) 2022-08 update - Released February 2023

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Mercia’s Audit Manual (ROI) 2022-07 update - Released September 2022

For details on the list of changes , please click here