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(b) The notification of a fine has taken place after the audit report has been signed.
Audit procedures will include:
– Discuss the matter with the directors to determine their course of action.
– Where the directors decide to amend the disclosure in the financial statements, audit the amendment and then re-draft
and re-date the audit report as appropriate.
– Where the directors decide not to amend the disclosure in the financial statements, the auditor can consider other
methods of contacting the members. For example, the auditor can speak in the upcoming general meeting to inform the
members of the event.
– Other options such as resignation seem inappropriate due to the proximity of the annual general meeting (AGM).
Resignation would allow the auditor to ask the directors to convene an extraordinary general meeting, but this could not
take place before the AGM so the auditor should speak at the AGM instead.