Small Entities Audit Manual (SEAM) [member login required]

The Small Entities Audit Manual gives specific guidance for the relevant standards, audit risk areas and legislation. Not a CPA member? You can still access the SEAM manual.

Auditing small entities – Learning manual

This learning manual compliments SEAM to provide a deeper understanding of small entity audits and 12 hours of structured continuing professional development (CPD).

A guide for assurance on SME sustainability reports (PDF), 2012

This guide has been developed through wide consultation with assurance practitioners, their clients and other experts to provide practical guidance for accountants delivering this important service to small and medium sized enterprises and their stakeholders.


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