Guidance: Audit procedures for collective management organisations
The Collective Management of Copyright (EU Directive) regulations 2016 require collective management organisations (CMOs) to publish an annual transparency report. The report must be audited by a qualified person to make sure it is accurate.
The IPO has worked with the Institute of Chartered Accountants for England and Wales (ICAEW) to produce updated guidance to help CMOs meet this requirement. The guidance includes ‘agreed upon procedures’ that auditors should use in their work, and a template for their report to the CMO.
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Read the original at the source: https://www.gov.uk/government/publications/audit-procedures-for-collective-management-organisations
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https://www.gov.uk/government/publications/audit-procedures-for-collective-management-o...