Technical updates and guidance

Key information and support on the CJRS, including the latest changes and extension announced by the Chancellor in the Budget on 3 March.

Information on SEISS, the government's key support scheme for the self employed during the COVID-19 pandemic, including details of the application process.

ICAEW's Tax Faculty provide guidance on the UK governments new job support scheme which will partially subsidise employees wages in organisations affected by the coronavirus pandemic.

This Know-How guide from ICAEW’s Audit and Assurance Faculty covers what irregularities are, how the requirements have changed in ISA (UK) 700 (Revised January 2020), what should be reported on in the auditor’s report, and how COVID-19 may impact what is reported.

An auditor may conclude that a matter disclosed in the financial statements is so important that it is fundamental to users’ understanding of those financial statements. In this case an emphasis of matter paragraph will be included in the auditor’s report, which draws the reader’s attention to the entity’s disclosures.

This Know-How Guide from ICAEW’s Audit and Assurance Faculty considers a selection of frequently asked questions about auditing remotely in light of the coronavirus pandemic. It may be updated or extended from time to time in response to events and member feedback.

ICAEW’s Audit and Assurance Faculty shares a recording of its recent webcast on the challenges faced when auditing going concern in light of the COVID-19 pandemic.

Resources to help navigate corporate reporting given the uncertainty around COVID, Brexit and other challenges.

Factors to consider when preparing financial statements – updated for 2020 and early 2021 year ends.

Factors to consider when preparing micro-entity accounts – updated for 2020 and early 2021 year ends.

In this guide the Financial Reporting Faculty looks at what is different about the current reporting season and where to focus your efforts.

The EU’s cybersecurity agency has issued new advice for SMEs on how to successfully cope with the growing number of cybersecurity challenges, particularly for those SMEs that have turned to new technologies to maintain business activity during the pandemic.

Good cybersecurity succeeds and fails on people, so it's essential for chartered accountants to create and foster a strong security-aware culture in their organisations.

A greater reliance on remote working has brought into focus the new and existing threats to technology and infrastructure, as Krystle Reid reports.

20 October 2020: Heightened levels of uncertainty combined with the hugely increased number of people working from home has created a perfect storm for fraudsters in the charity world, reports Mark Blayney Stuart.