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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 current and future ICAEW 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.

Complaints and misconduct regulations

Information on misconduct, complaints, disciplinary action and appeals.

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Complaints and misconduct regulations

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

DPB (Investment Business) licence

Information for members and firms with a DPB (Investment Business) licence.

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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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Fees for regulated areas and affiliates

Find out more about the fees for affiliates, audit, DPB (Investment Business), insolvency, Licensed Practice scheme and probate work.

Insolvency

Information on insolvency licensing.

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Insolvency

Insolvency and the role of insolvency practitioners.

Licensed practices

Information for licensed practices and the ATOL Reporting Accountants scheme.

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Licensed Practice scheme

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

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.

Practice management

Information on running your practice.

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Qualifications and training

Information for students and employers, on eligibility, assessment and designatory letters.

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Qualifications

Regulations cover such matters as eligibility, credit for prior learning, assessment, misconduct and designatory letters.

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.

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.

Tax

Information on tax and professional conduct.

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Tax

Tax regulations guidance and standard

A-Z

A-Z listing of regulations, standards and guidance.

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A - Z

A-Z listing of regulations, standards and guidance online.