Technical updates and guidance

Support on the CJRS, the government scheme to help businesses retain furloughed staff during the COVID-19 pandemic, including details of the changes being brought in from 1 July that introduces flexible furloughing.

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.

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.

We talk to three experienced board members in the US, Europe and Asia about COVID-19, and their predictions for the future. Interviews by Tim Stafford.

13 May 2020: the Fraud Advisory Panel is the voice of the counter-fraud profession, committed to tackling fraud and financial crime.

4 May 2020: The COVID-19 pandemic has unleashed a fresh wave of cyberattacks targeting remote workers and businesses.

The National Cyber Security Centre (NCSC) has recently produced advice and guidance to help individuals and businesses who are working from home to stay safe online – this is being added to throughout the pandemic. Two items caught my eye...