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.
ACCA, July 2009 (3rd edition). A joint study by Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili and ACCA. This booklet has been prepared as an introduction to the basic elements of company law in the UK and Italy. It will, hopefully, prove of interest to accountants and businesspeople with cross-border interests as well as to other students of European company law.