ICAEW.com works better with JavaScript enabled.

Audit and assurance

The Audit and Assurance technical area has information, guidance and events about the Audit and Assurance Faculty, clarified ISAs, working in the regulated area of audit, the future of audit, gain audit rights in the UK and the audit quality forum.

Audit and Assurance Faculty

Access the latest content from the Audit and Assurance Faculty

More info

Audit and Assurance Faculty

About ICAEW's Audit and Assurance Faculty including governance, constitution, premium content, annual general meeting and committees.

Audit practical help

Resources to help you maintain high standards of compliance, quality and scepticism.


Audit and Technology

ICAEW is playing a leading role in trying to understand how technology, and in particular data analytics, will impact on the future of audit. Learn more about our work in helping audit firms and businesses to understand the opportunities and threats that technology is bringing.

Group audit

Group financial statements presents challenges to both group and component auditors.

Related parties

The audit of related party relationships and transactions can be a challenging area for auditors.


Completion of an audit entails a number of procedures auditors are required to undertake. This section provides assistance in the practical implementation of some of those areas.


This section contains support materials for the auditor in the area of documentation.

Quality control

Guidance to firms for the implementation of ISQC 1 and other standards making reference to audit quality.


Guidance on ethical matters for practitioners including auditor independence.

Audit exemption

Access information on whether an organisation qualifies for audit exemption.

More info

Audit exemption

Some UK organisations are required to have their annual financial statements audited and others are exempt from the statutory requirement, most often due to their size. The thresholds determining company size for accounting purposes changed as of 1 January 2016. Here we provide guidance on the exemption requirements for reporting periods beginning before and after 1 January 2016.


Information and guidance for practitioners on assurance services

More info


These resources support practitioners and organisations looking to commission assurance services. They include examples of what assurance can cover and practical guidance on how engagements can be undertaken.

Auditor Liability

What you need to know about liability agreements

More info

Auditor liability

Auditor Limited Liability Agreements (LLA) are contracts designed to ensure that auditors are not pursued for excessive losses, just a reasonable proportion based on their responsibility.

Helpsheets and support

Helpsheets from the Audit and Assurance Faculty and Technical Advisory Service.

More info

Audit and assurance helpsheets

Helpsheets prepared by ICAEW technical specialists to assist you in your day-to-day work. We offer practical advice, respond to frequently asked questions and highlight the issues you may need to consider.

Working in the regulated area of audit

Links to advice and guidance to help your firm remain compliant.


Become a registered auditor

This section explains what constitutes regulated audit work, what is meant by the term 'registered auditor' and how your firm can become a registered auditor. Application forms are also available in this section as well as a guide to which forms your firm will need to complete.

Auditor liability

Auditor Limited Liability Agreements (LLA) are contracts designed to ensure that auditors are not pursued for excessive losses, just a reasonable proportion based on their responsibility.

Audit News

Recent updates for audit registered firms. When an new issue is published, ICAEW notifies audit compliance principals and responsible individuals by email.

ICAEW educational films

Develop skills to identify risk, technical competence and professional scepticism.

Gain audit rights in the UK

About ICAEW Audit Qualification.


Gain audit rights in UK

To gain audit rights, you need to hold an audit qualification such as the ICAEW Audit Qualification.

What is the AQ?

The AQ is a free qualification awarded to eligible ICAEW members.

How to apply for the AQ

ICAEW’s Audit Qualification (AQ) is only available to ICAEW members and is free of charge. Please read through the following carefully to determine if the AQ is relevant to you and how you should apply.


Frequently asked questions about the Audit Qualification.

Become a registered local public auditor

Find out how your firm can apply and the qualification criteria.

More info

Local public audit in England

ICAEW is now responsible for the licensing, registering and monitoring of auditors who wish to carry out audits of local public bodies. This page explains what accountancy firms and individuals need to do to become a registered local auditor under the Local Audit and Accountability Act 2014.

Licensed Practice scheme

Find out what is licensed work and how your firm can become a licensed practice.


What is licensed work?

Some non-statutory engagements need a registered auditor to do the work.

Audit Reform

The latest information and practical resources on audit reform implementation.


Practical resources

Resources to help you understand and implement audit reform changes.

Library & Information Service

Handpicked resources on audit, including articles and eBooks.

More info


Find books, articles and online resources covering auditing standards, audit exemption, internal auditing and other topics in this sector.