-
Outlines the types of affiliate status available & requirements on non-members for each. (Updated July 2007)
-
This helpsheet provides guidance for sole principals and their alternates including checklists and an example agreement.
-
This helpsheet explains the background to and purpose of auditor liability limitation agreements(LLAs) and what procedures need to be followed.
-
Find out how the Bribery Act could affect your organisation and avoid potentially costly problems.
-
This helpsheet outlines the duties and responsibilities which exist when clients transfer their relationship from one accountant to another.
March 2012.
-
-
This checklist has been updated to reflect the change to the regulations requiring sole director of a body corporate to appoint an alternate. It provides a compliance review programme covering the Clients’ Money Regulations that came into force on 1 January 2004. (Updated February 2011)
-
Provides outline guidance on some of the matters which should be considered in connection with credit control procedures. (Updated July 2007)
-
-
This helpsheet has been updated to reflect the change to the regulations requiring sole director of a body corporate to appoint an alternate. It outlines the regulations governing the handling, banking and return of money held on behalf of clients, and provides a useful summary of the most commonly encountered problems and how to deal with them. (Updated January 2011)
-
Explains the circumstances under which members have a right or duty to disclose confidential information. (Updated March 2012)
-
Provides guidance on establishing procedures for consultation. (Updated April 2010)
-
Reviews the major issues for consideration when contemplating practising within a corporate structure. (Updated May 2010)
-
Outlines the requirements of the Act as they relate to the accountancy profession and in particular highlights the distinction between data controlling and data processing. (Updated May 2009)
-
Provides a pro forma checklist to form the basis of a critical assessment of a proposed engagement ahead of accepting or declining an appointment. (Updated January 2009)
-
Provides a pro forma checklist for assessing and recording the reasons underlying a client disengagement. (Updated January 2009)
-
Provides advice and sample structure and content to help members develop effective, comprehensive disengagement letters. (Updated January 2009)
-
Provides a checklist of matters to be addressed when conducting an annual compliance review in accordance with the ICAEW’s Designated Professional Body Handbook for Licensed Firms. (Updated July 2011)
-
This helpsheet discusses the importance of Engagement Letters and illustrates the discussion with sample draft wordings that might be suitable for different types of engagement.
-
This helpsheet reproduces in word format, a range of sample draft wordings for different types of engagement from the main helpsheet on engagement letters. (Updated March 2012)
-
Reviews the main issues concerning the subject of Fee Protection Insurance, including limited information about a number of schemes that are currently available. (updated April 2010)
-
Provides a pro forma fit and proper, independence and confidentiality declaration ready for copying and completion by principals and personnel. (Updated June 2010)
-
Provides a checklist for use in IT systems compliances reviews. (Updated January 2009)
-
This helpsheet explains the reasons for using letters of representation, and includes a pro forma letter of representation. This helpsheet refers to the revised International Standards on Auditing (UK and Ireland) applicable for audits of financial statements for periods ending on or after 15 December 2010. (Updated March 2011)
-
Written confirmation of representations from management are a requirement of International Standards on Auditing (UK and Ireland). They are also useful to confirm in writing with clients information, assumptions and accounting treatments in non audit engagements. (Updated January 2009)
-
Guidance to members in practice seeking to manage their exposure to liability risks that may arise in respect of future alleged negligence for professional service to a client. (Updated January 2009)
-
Provides a pro forma information sheet for gathering new client details. (Updated January 2009)
-
A simple guide to the subject and value of partnership agreements.
-
Provides a commentary on various issues raised by the Practice Assurance Standards and a checklist to help practitioners by providing a framework on which to base a systematic and critical review of a firm's compliance with Practice Assurance. (Updated October 2010)
-
Provides a tool for reviewing your practice insurance requirements and establishing a comprehensive record of the cover held. (Updated March 2010)
-
Outlining the legal requirements and guidance for naming and describing practices and for the content of the practice's letterhead. (Updated April 2010)
-
Deals with the requirement for professional enquiry to a previous auditor or adviser when considering whether to accept an appointment. (July 2007)
-
Provides a standardised format for reviewing details of Professional Indemnity Insurance cover. (Updated March 2010)
-
Identifies various issues in connection with the purchase of a block of fees relating to the provision of accounting services. (September 2010)
-
Addresses key aspects concerning the quality control of statutory accounts and provides a useful work programme to assist with the process. (Updated January 2009)
-
The requirements of the Provision of Services regulations for the disclosure of information about a business to its clients. (Updated April 2011)
-
A questionnaire to help you clarify your role, responsibilities and liabilities. (Updated March 2010)
-
Structure your approach to employing subcontractors and features an outline of a subcontractor agreement. (Updated March 2010)
-
This helpsheet outlines the conditions and restrictions governing the use of the title 'Chartered Accountants' by firms (August 2010)
-
Provides a checklist for use when conducting a whole firm audit compliance review in accordance with the Audit Regulations and Guidance for Registered Auditors. (Updated March 2011)
-
The legal and practical considerations when deciding whether to withhold signature and/or service. (Updated May 2009)
-
This helpsheet defines and explains wrongful trading and outlines the risks and
responsibilities for Chartered Accountants facing a claim of wrongful trading.