This Mercia content pack contains the current and permanent programmes your firm needs for FCA client assets (CASS) audit engagements for designated investment firms, in accordance with the FRC’s Client Assets Assurance Standard.

It also includes a programme to provide a limited assurance report in circumstances where the firm claims it does not hold
client money or custody assets.

The pack contains:

 

Guidance notes

 

Example letters including engagement terms

 

Example CASS 7 assurance reports

 

Permanent file documentation

 

Current file documentation

To find out more, please contact us today.

Mercia Financial Conduct Authority (FCA) Mortgage and General Insurance Intermediaries (MGI) Manual for CASS Audits

This Mercia content pack contains the current and permanet file programmes needed to undertake an FCA client assets (CASS) audit engagement for a mortgage or general insurance intermediary, in accordance with the FRC’s Client Assets Assurance Standard.

The pack contains:

  • Guidance notes
  • Example letters including engagement terms
  • An example CASS 5 audit report
  • Permanent file documentation
  • Current file documentation

Mercia Independent Examination Manual for Charities

With an increasing number of charities requiring independent examinations, Mercia has prepared an Independ Examination Manual.

The manual offers all the guidance and work programmes to ensure an effective and efficient examination.

The pack contains:

  • Account disclosure checklist
  • Work programme template
  • Guidance notes
  • Engagement notes
  • Engagement letter
  • Example reports
  • Example accounts