“ISA ISA Baby” is a monthly blog series focused on each of the UK ISAs: their key features, our own musings and some of the pitfalls we see through our audit file reviews and technical query FAQs. Oh and to keep your interest, each blog will end with an ‘interesting’ fact about the one and only Vanilla Ice…..

Today marks the end of the comments period for the FRC’s proposal to revise ISAs (UK) 250 Section A and Section B. In case this consultation has passed you by in the pre-Christmas rush, we’ll summarise what’s (likely) changing and how it might affect your audits when effective.