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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.


Audit and Technology

ICAEW is playing a leading role in trying to understand how technology, and in particular data analytics, will impact on the future of audit. Learn more about our work in helping audit firms and businesses to understand the opportunities and threats that technology is bringing.

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

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

Assurance guidance glossary

A glossary of words, acronyms, and concepts used in relation to assurance engagements.

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.

Assurance guidance glossary

A glossary of words, acronyms, and concepts used in relation to assurance engagements.

Assurance options

Audit exempt organisations can choose from a range of services that add credibility to their financial statements. The Audit and Assurance Faculty provides information to help a business understand the reasons why each option might be useful.

The Assurance Sourcebook

The Assurance Sourcebook is a practical guide to the fast-developing world of assurance and accounts review, bringing together guidance and experience from a wide range of sources.

Assurance: Practical guidance

The ICAEW is at the cutting edge of the developing assurance market, providing solid practical guidance to support members as they move into this new area.

Where next with assurance?

Since 2013, ICAEW has been tracking the development of the assurance market. It is now leading a discussion on what the future of assurance should look like.

The journey: assuring all of the annual report?

Businesses, investors, accountants and regulators are all on a journey to find the right assurance over the right information in the financial statements, the rest of the annual report, and beyond.

Assurance mapping

Assurance maps can be a powerful tool providing great insights for boards, senior management and audit committees. Here the Audit and Assurance Faculty provides an introduction to the concept of assurance maps and the benefits to various stakeholders.

Helpsheets and support

Helpsheets and advice from the Technical Advisory Service for all ICAEW members.

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Audit and assurance helpsheets

Helpsheets prepared by ICAEW Technical Advisory Service to assist you in your day-to-day work. We offer practical advice, respond to frequently asked questions and highlight the issues you may need to consider.

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 how your firm can become a registered auditor. Application forms are also available in this section as well as a guide to which forms your firm will need to complete.

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

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.

Become a registered local public auditor

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

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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.

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.

Audit Reform

The latest information and practical resources on audit reform implementation.


Practical resources

Resources to help you understand and implement audit reform changes.

Audit & Assurance annual review 2015

Highlights of the Audit & Assurance Faculty's activity.

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Library & Information Service

Handpicked resources on audit, including articles and eBooks.

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Find books, articles and online resources covering auditing standards, audit exemption, internal auditing and other topics in this sector.