Q&A webinar on TNA guide

10 February 2026

Online: See Details for Timings

The session focuses on the definition and importance of transnational audits. Transnational audits are financial statement audits relied upon outside the auditor's home jurisdiction for significant lending, investment, or regulatory decisions. Key factors include the nature of the entity, users of financial statements, and geographic spread.  The session emphasises the need for careful documentation and professional judgment, especially in grey areas, to ensure accurate identification and disclosure of transnational audits in the FPQ.

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