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Legal and regulatory Technical Releases

View legal and regulatory technical releases in date order.

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 05 16BL Guidance on realised and distributable profits under the Companies Act 2006

ICAEW and ICAS invited comments by 9 June 2016 on proposed amendments to TECH 02/10 Guidance on realised and distributable profits under the Companies Act 2006. ICAEW and ICAS are reviewing comments received and considering the Regulations on distributions of insurance companies published in December 2016. We anticipate releasing a final version of the revised Guidance by 31 March 2017.

TECH 06/14BL Guidance on managing Conflicts of Interest

Guidance issued by the Business Law Committee of ICAEW on the implications of the decision in the English legal case of Prince Jefri Bolkiah vs. KPMG. It replaces TECH 04/00 ‘Conflicts of Interest and Confidentiality’ which has been withdrawn

TECH 05/14BL Data Protection – Handling information provided by clients

Guidance issued by the Business Law Committee of ICAEW on the specific issues faced by professional accountants in practice and practising firms when handling personal data (client data) provided by clients. It supersedes TECH 07/04 (The implications of the Data Protection Act for major practice streams) which has been withdrawn with immediate effect.

TECH 12/13BL Audit reporting on multi-employer scheme segregated accounts

Guidance has been issued by the Pensions Committee of the Institute of Chartered Accountants in England and Wales on audit reports to Trustees on the accounts of pension schemes prepared for segregation under the Pension Protection Fund Multi – Employer Regulations. The guidance has been produced after discussions with the Pension Protection Fund.

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