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Audit guides and FAQs

Guides, FAQs and features from the ICAEW's Audit and Assurance Faculty and other experts offering analysis and commentary on how the UK's exit from the EU affects audit.

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.

Brexit: FRC guidance for auditors

BEIS and the FRC have issued on 22 February 2019 five documents that set out the necessary steps all audit firms (large and small) should undertake to prepare for Brexit including no-deal outcomes.

Brexit and audit - key questions for a consistent approach

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As a pervasive issue affecting many businesses, it is important that firms develop a consistent approach to Brexit. This guide provides some tips to help you do that.

Brexit and audit - Brexit-related risk factor

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Auditors will need to consider how Brexit related risks could impact on the entity they’re auditing. Our guide provides a framework for that analysis.