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The UK Brexit transition period ends on 31 December 2020. This page brings together guidance and news from ICAEW, as well as externally-produced resources that provide practical information on audit considerations, auditing standards and audit firms.

Need to know

Latest news and insights

Winter is coming

Helping you with the urgent pressures being faced in the forthcoming reporting season: accounting and auditing.

Guides and FAQs

Impact of Brexit on audit registration in UK and Ireland

Guidance issued prior to Brexit by ICAEW on audit regulation largely addressed the potential need for immediate action should withdrawal occur with no agreement, a no-deal Brexit. As a withdrawal agreement has been signed, the steps identified as part of a no-deal do not apply on 1 February 2020, but potentially will still come into force on 31 December 2020. This applies to arrangements both in the UK and Ireland.

UK Regulation for Company Accounts

This factsheet provides an overview of the regulatory requirements affecting UK company accounts. The factsheet applies to both UK GAAP and IFRS adopters.

Irish third country draft registration application

Auditors of UK companies (ie, companies incorporated in the UK) with listings on the Irish Stock Exchange, (such as listed debt), will be required to register with IAASA as third country auditors at the end of the transition period (31 December 2020) unless their registration continues to be accepted on the Irish audit register.


Audit related Brexit issues

ICAEW’s audit-related Brexit Guidance is intended to help auditors of SMEs deal with current Brexit-related uncertainties associated with a potential no-deal exit as they affect 31 December 2018 and 31 March 2019 audits.