FRC Standards for Investment Reporting (SIRs)


Standards for Investment Reporting (SIRs) issued by the Financial Reporting Council (FRC) 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.