Guidance documents effective for audits of financial statements for periods beginning before June 15, 2019, beginning on or after June 15, 2019, beginning on or after January 1, 2023 and beginning on or after January 1, 2024.
The guidance documents below are effective for audits of financial statements for periods beginning on or after January 1, 2024
This document provides guidance on the format and content of an unmodified opinion for a listed and other than listed entity (Appendix A and Appendix B respectively), based on amendments as amended by the IAASB.
This guidance document provides a description of the auditor’s responsibilities for the audit of the financial statements required by paragraphs 38–39 of ISA 700 (Revised). Auditors are permitted to make reference to ICAB’s website in their reports for the description of the auditors’ responsibilities as allowed by paragraph 40 (c) of ISA 700 (Revised).
The guidance documents below are effective for audits of financial statements for periods beginning on or after January 1, 2023
This document provides guidance on the format and content of an unmodified opinion for a listed and other than listed entity (Appendix A and Appendix B respectively), based on amendments as amended by the IAASB.
This guidance document provides a description of the auditors’ responsibilities for the audit of the financial statements required by paragraphs 38–39 of ISA 700 (Revised). Auditors are permitted to make reference to ICAB’s website in their reports for the description of the auditors’ responsibilities as allowed by paragraph 40 (c) of ISA 700 (Revised).
This guidance document sets out ICAB’s recommendation for the placement of the disclaimer language in the Auditors’ Report.
The guidance documents below are effective for audits of financial statements for periods beginning on or after June 15, 2019.
This document provides guidance on the format and content of an unmodified opinion for a listed and other than listed entity (Appendix A and Appendix B respectively).
This guidance document provides a description of the auditors’ responsibilities for the audit of the financial statements required by paragraphs 38–39 of ISA 700 (Revised). Auditors are permitted to make reference to ICAB’s website in their reports for the description of the auditors’ responsibilities as allowed by paragraph 40 (c) of ISA 700 (Revised).
This guidance document sets out ICAB’s recommendation for the placement of the disclaimer language in the Auditors’ Report.
The guidance documents below are effective for audits of financial statements for periods ending on or after December 15, 2016.
This document provides guidance on the format and content of an unmodified opinion for a listed and other than listed entity (Appendix A and Appendix B respectively).
This guidance document provides a description of the auditors’ responsibilities for the audit of the financial statements required by paragraphs 38–39 of ISA 700 (Revised). Auditors are permitted to make reference to ICAB’s website in their reports for the description of the auditors’ responsibilities as allowed by paragraph 40 (c) of ISA 700 (Revised).
This guidance document sets out ICAB’s recommendation for the placement of the disclaimer language in the Auditors’ Report.
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