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Auditor independence

Auditor independence refers to the independence of the external auditor. It is characterised by integrity and an objective approach to the audit process. The concept requires the auditor to carry out his or her work freely and in an objective manner.

Regulation of auditor independence

An overview of the different rules that apply.

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Implementation of European Audit reforms

A status report on the changes.

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Application guidance

FAQs and other guidance for members on independence and other ethical matters

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Helpsheets and guidance by topic

Advice on technical and ethical issues, new UK GAAP and guides to running a practice from ICAEW's Technical Advisory Service.

What is a network?

ICAEW's definition of a network in line with IESBA.

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