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Audit and Assurance technical releases

ICAEW technical releases are a source of good practice guidance on technical and practice issues relevant to the work of ICAEW Chartered Accountants, accountants and other professionals.

TECH 16/15 AAF: SRA Accounts rules: Interim guidance

This interim guidance has been prepared for ICAEW members involved in the preparation of an Accountant’s Report in respect of the Solicitors Regulation Authority (SRA) Accounts Rules requirements. Note: This interim guidance has been amended to reflect changes made to the SRA Accounts Rules references.

TECH 10/14 AAF: Receipt of information in confidence by auditors

Guidance that provides assistance for auditors when they receive information in confidence. It covers the requirements that apply in situations where the information might be relevant to the audit and the duty auditors have to those providing the information. This guidance supersedes AUDIT 2/99/TECH 16/99 issued in December 1999 which is withdrawn.

TECH 07/14 AAF: Assurance reporting on master trusts

Guidance to assist the development of good practice standards of governance by trustees of occupational defined contribution (DC) Master Trusts (referred to as Master Trusts throughout this Supplement) and has been produced in association with the Pensions Regulator (the Regulator).

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