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Standards for Investment Reporting (SIRs)

Standards for Investment Reporting (SIRs) contain basic principles and essential procedures with which reporting accountants are required to comply in the conduct of an engagement in connection with an investment circular (eg a prospectus listing particulars circular to shareholders or similar documents) prepared for issue in connection with a securities transaction governed wholly or in part by the laws and regulations of the United Kingdom or Republic of Ireland.

The Standards for Investment Reporting currently in force are listed below. They can be accessed by logging in to the ACCA's Knowledge Library or by accessing the Publications section Publications section - opens in a new window of the Auditing Practices Board's website.

  • SIR 1000 - Investment Reporting Standards applicable to all engagements in connection with an Investment Circular
  • SIR 2000 - Investment Reporting Standards applicable to Public Reporting Engagements on Historical Financial Information
  • SIR 3000 - Investment Reporting Standards Applicable to Public Reporting Engagements on Profit Forecasts
  • SIR 4000 - Investment Reporting Standards Applicable to Public Reporting Engagements on Pro forma Financial Information.

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