On 24 April the Auditing Practices Board published a Bulletin entitled “Auditor’s Reports on Financial Statements in the United Kingdom”. The Bulletin aims to provide illustrative examples of unmodifi ed and modifi ed audit reports on fi nancial statements for UK companies. The example reports take into account the new requirements under the Companies Act 2006 and the requirements of ISA (UK and Ireland) 700 (Revised) which was issued in March 2009.