On Feb. 10, 1996, President Clinton spent seven hours in Mason City and Clear Lake, visiting the Farmerâs Co-Op and its manager Glenn Brady in Clear Lake; speaking at North Iowa Area Community College; and having a potluck dinner at the Bruce Davison farm east of Mason City.
It is therefore not surprising that timely preparation of audit documentation (working papers) is a mandatory requirement of ISA 230.As to audit documentation in general, it seems that many students do not fully appreciate the extent to which audit documentation should be prepared, and its form and content.
Yes, a restated document is generally required for an individually designed plan submitted for a letter within the applicable remedial amendment cycle (Revenue Procedure 2015-6, section 7.04). A terminating plan submitted for review (with Form 5310) does not need to be restated. Pre-approved plans may be treated as individually designed if significant changes are made to the plan. 2  Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans (instructions) if you are a VS plan adopter that modified the underlying plan.