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Accountants' Publications

Please contact us about your technical publication needs. If we think there is sufficient demand, we will commission it for you.

Meanwhile, we provide the following:

  • Monthly technical updates (only to Associates of Sterling Consultancy)
  • ISA Audit System
  • Company Accounts Disclosure Checklists - Audit
  • Audit Exempt Working Papers
  • Company Accounts Disclosure Checklists - Non-Audit
  • Model Accounts
  • Audit Regulation Compliance Manual
  • Charities manual
  • Pensions manual
  • LLP Manual

Sterling Consultancy Publications

ISA Audit System

This product contains standardised working papers for use on assignments where the client requires an audit. The ISA system is fully compliant with International Standards on Auditing (UK & Ireland). It is in WORD format and there is unlimited access to all the files. The fee includes all updates required during the year.

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Company Accounts Disclosure Checklists - Audit

This product contains all the disclosure checklists for company audit assignments. The annual fee includes all updates issued during the year. Available in Word format on CD-ROM, this contains checklists for:

  • Private companies preparing financial statements under Schedule 4;
  • Small companies preparing financial statements under Schedule 8 and the FRSSE;
  • Small companies preparing financial statements under Schedule 8;
  • Small companies filing abbreviated accounts; and
  • A private company preparing group accounts.


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    Audit Exempt Working Papers

    This product contains standardised working papers for use on assignments where the client is exempt from audit. It is designed to add structure to files and help to maintain quality standards in these non-audit assignments. It is in WORD format and the annual fee entitles you to unlimited use within your own practice/organisation. The fee includes all updates required during the year.

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    Company Accounts Disclosure Checklists - Non-Audit

    This product contains all the disclosure checklists for company financial statements that are not subject to audit and deals with:

  • Audit exempt companies preparing financial statements under Schedule 8 and the FRSSE;
  • Audit exempt companies preparing financial statements under Schedule 8; and
  • Audit exempt companies filing abbreviated accounts.


    • The annual fee includes all updates issued during the year.

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    Model Accounts

    This contains example accounts for various sizes of companies following UK GAAP. For small companies adopting the Financial Reporting Standard for Smaller Entities ('FRSSE'), it deals with both audit and audit-exempt situations. Available in Word format on CD-ROM, this product contains the following examples:

  • Any private company preparing financial statements under Schedule 4;
  • A small company preparing financial statements under Schedule 8;
  • An exempt company preparing financial statements under Schedule 8 and the FRSSE;
  • Abbreviated accounts of a small company;
  • A small company electing to prepare group accounts;
  • A large private company preparing group accounts.


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    Audit Regulation Compliance Manual

    This manual provides guidance on applying Audit Regulations and contains procedures and checklists for firms to implement. These procedures will ensure that best practice is followed, in addition to compliance with Audit Regulations. Included with the manual is a disk containing all the relevant forms, which can then be tailored by each firm.

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    Sterling Charities Manual

    This manual provides guidance on applying the requirements of the Charities Act 1993, the Charities (Accounts and Reports) Regulations 2005, the 2005 Charities SORP and the APB Practice Note 11: The Audit of Charities. It also includes guidance on accounting for smaller charities issued by the Charity Commission.

    Included in the manual are disclosure checklists and example sets of charity accounts. Copyright has been waived on the disclosure checklist and working papers to allow them to be reproduced for all charity clients within the office purchasing the manual. This manual is also available in hard copy or disk formats.

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    Sterling Pensions Manual

    This publication provides detailed guidance on applying the SORP Financial Reports of Pension Schemes and the Occupational Pension Schemes (Disclosure of Information) Regulations 1996 in accordance with The Pensions Acts 1995 to 2004. Example financial statements are included to demonstrate how the information required should be presented.

    It gives practical guidance on the application of audit procedures to pension schemes, and highlights the auditor's ‘whistle-blowing’ duty to report breaches of law or regulations relating to pension schemes to The Pensions Regulator.

    Failure to comply with the requirements of the Pensions Acts can result in significant penalties and fines for trustees and auditors. This Manual will help you avoid the pitfalls.

    As well as a narrative guide, the manual contains an accounts disclosure checklist and a set of ISA-compliant audit working papers with programmes tailored to the specific needs of pension schemes. Copyright has been waived on the disclosure checklists and working papers to allow them to be reproduced for all pension scheme clients of the office that purchased the manual. The manual is available in Word format, which allows easy tailoring of programmes and the automatic insertion of the names and year-ends of the clients being audited.

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    Sterling Limited Liability Partnerships Manual

    The purpose of this manual is to provide comprehensive guidance on the accounting and reporting requirement of limited liability partnerships ('LLPs').

    The Statement of Recommended Practice, 'Accounting by Limited Liability Partnerships' was published by the Consultative Committee of Accountancy Bodies in May 2002 after much debate. However, the main requirements stem from legislation and other aspects of GAAP, which the SORP cannot override. The SORP therefore requires careful interpretation and application in the light of the legislation and other aspects of GAAP, coupled with the overriding requirement for the financial statements to give a true and fair view.

    The LLP Manual, which consists of work programmes and checklists for all types of financial reporting engagement, provides a practical interpretation of these sometimes conflicting requirements. The manual deals with all aspects of LLP reporting assignments. Particular consideration is given to:

    • the form and content of LLP accounts;
    • members' retirement benefits
    • members' time in work in progress; and
    • members' remuneration.

    The CCAB and ASB have acknowledged that they found some of the above areas particularly challenging. As with any other guidance, the SORP will be kept under review and revised in due course in the light of practical experience and comments received. Subscribers will of course be notified of any such changes.

    For ease of reference, the manual includes the full text of the SORP, Accounting by Limited Liability Partnerships, together with pro-forma financial statement extracts of disclosures unique to LLPs.

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    Sterling House, 10 Wheatcroft Business Park, Landmere Lane Edwalton, Nottingham NG12 4DG

    Tel: 0115 984 9940 Switchboard: 0115 984 9940 Fax: 0115 921 5352

    e-mail: bruce@sterlingconsultancy.co.uk