Update to Tier 4 PBE Compilation Tool

This tool has been released for a year or so now, with limited take-up (many accountants are opting for Tier 3 rather than adopting Tier 4 it seems). However this is getting some use, and on request of a user we have now added a placeholder into the index for the insertion of an Audit or Review Engagement Report. 

The workflow is that the accountant uses the tool to create the Tier 4 PBE performance report, including the dummy report as a placeholder. Then once the audit of review engagement is complete the auditor or reviewer swaps out the dummy page for the final report in the hard copy version. We hope users find this useful.

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