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Office Address
PO Box 168W, Room 29 Hastings Plaza Hastings
Christ Church, Barbados BB15150
Contact Us
LOGIN TO YOUR ACCOUNT
ICAB has published guidance for auditors on the format of the auditor’s report. Guidance can be found for reporting periods before and after June 15, 2019, and for subsequent changes made to international auditing standards to current periods.
The guidance documents below are effective for audits of financial statements for periods beginning on or after January 1, 2024
01/2025
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.
01/2025
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
02/2024
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.
03/2024
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).
05/2016
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.
01/2020
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).
02/2020
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).
05/2016
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.
03/2016
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).
04/2016
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).
05/2016
This guidance document sets out ICAB’s recommendation for the placement of the disclaimer language in the Auditors’ Report.
