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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.


View the Assurance technical release reporting on master trusts.

AAF 13/14: Issues for auditors arising from the implementation of FRS 102

This guidance is restricted to ICAEW members, students, Audit and Assurance Faculty members and Faculties Online subscribers. Guidance for auditors on FRS 102 implementation. It covers ethics and FRS 102, what auditors should expect the entities they audit to be doing and what auditors themselves need to consider.

AAF 10/14: 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.

AAF 07/14: 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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