We mentioned a while back that there is some ambiguity about the audit of not for profit entities that are not required to file under the Tier 1-4 PBE regime. This includes things like incorporated societies, charities incorporated under Charitable Trusts Act 1957 but not registered with charities commission, sports clubs etc.
While these may adopt say Tier 3 PBE reporting they may also opt for their own special purpose reporting (effectively using what they used in the previous year).
We did not have a template that fit this apart from adapting the SPFR for FPEs Audits (2016 updates) template.
To fix this we have now issued a new template called SPFR for NFPs Audits (2016 updates).
This may be accessed for a new job from client selection area or existing jobs may be updated as required to this new template. New audit reports and engagement letter are included.