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Regulations

Essential information for ICAEW members, affiliates, students and member firms. From regulations and guidance relating to studying for the ACA to working in the regulated areas of audit, insolvency, investment business and probate. Use the topic buttons below to access ICAEW's regulations and guidance.

Audit

Information for firms of registered auditors and responsible individuals.

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Audit

Information for firms of registered auditors and responsible individuals. In addition to the Audit Regulations and Guidance, a number of other regulations apply to members and firms working in audit.

Bye-laws

Information on ICAEW’s governance, including the Principal Bye-laws.

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Bye-laws

ICAEW was incorporated by Royal Charter in 1880 and granted a Supplemental Charter in 1948. This section contains documents relating to ICAEW’s governance, including the Principal Bye-laws that regulate ICAEW’s affairs.

Regulation and complaints

Information on misconduct, complaints, disciplinary action and appeals.

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Regulations and complaints

ICAEW is committed to making sure its members and students maintain the highest standards of practice and professional conduct.

False Assurance

Find out more about this new high quality training tool.

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False Assurance

An exciting film drama created to facilitate thought-provoking discussions about how accountants, auditors and company directors should act when faced with difficult situations.

Ethics

Our Code of Ethics.

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Code of Ethics

ICAEW members are expected to demonstrate the highest standards of professional conduct and to take into consideration the public interest. Ethical behaviour plays a vital role in ensuring public trust in financial reporting and business practices and upholding the reputation of the accountancy profession.

Fees for regulated areas

Information about fees for regulated areas and affiliate fees.

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Licensed practices

Information for licensed practices and the ATOL Reporting Accountants scheme.

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Members in business

83 of FTSE 100 companies have an ICAEW member on their board.

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Members in business

83 of FTSE 100 companies have an ICAEW member on their board and our members work as accountants in businesses across the world. They have to comply with many of the same regulations as members in practice: the duty to report misconduct, the Code of Ethics and CPD regulations. This section also contains advice on responsibilities relating to defaults and unlawful acts encountered in professional work; accountants and legal services; and acting as a trustee or director.

Membership

Information on the members' registrar, fees and subs, ACA students, FCAs and Pathways.

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Membership

Members are required to supply certain information to the members’ registrar and to pay annual fees and subscriptions. These matters are governed by regulations. There are also regulations relating to ACA students, becoming an FCA or becoming a member through Pathways.

Qualifications

Information on eligibility, credit for prior learning, assessment and designatory letters.

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Qualifications

In addition to the ACA – the leading business and finance qualification – we offer a range of qualifications and development programmes. Regulations cover such matters as eligibility, credit for prior learning, assessment, misconduct and designatory letters.

Reserved legal services

ICAEW’s application to regulate and license further reserved legal services.

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ICAEW's application to regulate and license further reserved legal services

We have applied to the Legal Services Board (LSB) to become an approved regulator and licensing authority for the further reserved legal services of: conduct of litigation*; rights of audience*; reserved instrument activities*; notarial services; and administration of oaths.

Statement of professional standing

Information for retail investment advisers applying for or holding an SPS.

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Statement of professional standing

As part of the Financial Services Authority's Retail Distribution Review (RDR), retail investment advisers must obtain a Statement of Professional Standing to demonstrate they meet the required standards of professionalism. As an accredited body ICAEW may issue statements of professional standing to eligible applicants.

Training and education

Information for students and employers.

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Training and education

ACA students complete their training while in full-time employment with an authorised training employer. This section contains regulations that apply to both students and employers and sets out their rights of appeal. It also includes the continuing professional development regulations with which all ICAEW members are required to comply.

A-Z

A-Z listing of regulations, standards and guidance.

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