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.
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Technical helpsheet providing sample wordings to help you draft engagement letters for a variety of typical engagements for both corporate and non-corporate clients. Includes full text and supplementary schedules.
ICAEW is committed to helping members seeking professional recognition for the pursuit of regulated activities, such as statutory audit, in the European Economic Area (EEA) under the post-Brexit arrangements.
The end of the Brexit transition period has resulted in significant changes to how businesses operate. Combined with the impact of COVID-19, this presents unique challenges for auditors. This guide provides ten questions to help auditors develop a consistent approach to Brexit across the practice.
Auditors will need to consider how Brexit-related risks could impact on the firms they are auditing. Our guide provides a framework for that analysis.
The transition period which followed the exit of the UK from the European Union ended on 31 December 2020.
This page presents an overview of instructions and guidance for small practices to prepare during the transition period following Brexit.
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.
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.
This guide outlines some considerations to help banks and others, including auditors and internal auditors, approach the challenges that have arisen from the introduction of IFRS 9 Financial Instruments and Brexit’s potential impact on this.
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This factsheet highlights new and modified requirements for preparers of IFRS accounts for accounting periods beginning on or after 1 January 2021, as well as the implications of COVID-19, Brexit and climate change.