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Audit and assurance

The Audit and Assurance technical area has information, guidance and events about the Audit and Assurance Faculty, clarified ISAs, working in the regulated area of audit, the future of audit, gain audit rights in the UK and the audit quality forum.

Practical help

Resources to help you maintain high standards of compliance, quality and scepticism.


Group audit

Group financial statements presents challenges to both group and component auditors.

Related parties

The audit of related party relationships and transactions can be a challenging area for auditors.


Completion of an audit entails a number of procedures auditors are required to undertake. This section provides assistance in the practical implementation of some of those areas.


This section contains support materials for the auditor in the area of documentation.

Quality control

Guidance to firms for the implementation of ISQC 1 and other standards making reference to audit quality.


Guidance on ethical matters for practitioners including auditor independence.

Internal Audit Resource Centre

Access International IA standards and recent thought leadership papers relating to internal audit.

Audit exemption and Assurance services

Access information on audit exemption, and other assurance services available.


Audit exemption FAQs

Frequently asked questions about audit exemption and the assurance options.

Credible choice leaflets

Audit exempt organisations can choose from a range of services that add credibility to their financial statements.

The assurance sourcebook

ICAEW Audit and Assurance Faculty has developed an Assurance Sourcebook which aims to facilitate a better understanding of non audit assurance services and the relevant international framework for its application among audiences including practitioners, businesses, investors, regulators and other interested parties.


Research available tools and the latest developments.

Become a registered local public auditor

Find out how your firm can apply and the qualification criteria.

More info

Local public audit in England

ICAEW is now responsible for the licensing, registering and monitoring of auditors who wish to carry out audits of local public bodies.This page explains what accountancy firms and individuals need to do to become a registered local auditor under the Local Audit and Accountability Act 2014.

Working in the regulated area of audit

Links to advice and guidance to help your firm remain compliant.


Become a registered auditor

This section explains what constitutes regulated audit work , what is meant by the term 'registered auditor' and what a firm needs to do to become a registered auditor.

Auditor liability

Auditor Limited Liability Agreements (LLA) are contracts designed to ensure that auditors are not pursued for excessive losses, just a reasonable proportion based on their responsibility.

Audit News - Issue 50 and beyond

Recent updates for audit registered firms. When an new issue is published, ICAEW notifies audit compliance principals and responsible individuals by email.

Gain audit rights in the UK

About ICAEW Audit Qualification.


Gain audit rights in UK

To gain audit rights, you need to hold an audit qualification such as the ICAEW Audit Qualification.

What is the AQ?

The AQ is a free qualification awarded to eligible ICAEW members.

How to apply for the AQ

ICAEW’s Audit Qualification (AQ) is only available to ICAEW members and is free of charge. Please read through the following carefully to determine if the AQ is relevant to you and how you should apply.


Frequently asked questions about the Audit Qualification.

Licensed Practice scheme

Find out what is licensed work and how your firm can become a licensed practice.


What is licensed work?

Some non-statutory engagements need a registered auditor to do the work.