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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.

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

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

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.

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 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.

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