The following technical helpsheets provide useful material to assist members in their day-to-day work.
These helpsheets are restricted to ICAEW members and students. You must be logged in to access the files.
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Some practical considerations for abbreviated accounts. (Updated February 2010)
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This helpsheet provides guidance on the more common reports prepared by accountants which require signature by a registered auditor.
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This helpsheet outlines the audit exemption threshold for companies.
February 2012.
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Guidance on what happens when the auditor resigns. (Updated April 2012)
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Technical helpsheet regarding financial reporting and scrutiny for charities. Technical Enquiries Service helpsheet, April 2012.
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Guidance as to the nature and operation of limited partnerships (Updated July 2011)
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Technical helpsheet regarding the purchase of own shares in a private company. Technical Enquiries Service helpsheet, January 2012.
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Guidance for members who are requested to supply a reference on the financial status of their client. (Updated November 2010)
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Is my company small or medium under Companies Act 2006? Enter your company's results in the box in £. (Updated February 2012)
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Technical helpsheet regarding audit exemption thresholds for small, medium and larger companies. Technical Enquiries Service helpsheet, January 2012.