ICAEW.com works better with JavaScript enabled.

Audit and Assurance Faculty

The Audit and Assurance Faculty is at the cutting edge of audit and assurance developments. Stay ahead of the rest with our comprehensive package of essential guidance and technical advice.

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.

Internal Audit

Access International IA standards and recent thought leadership papers relating to internal audit.

Improving audit quality using root cause analysis

With external audits under unprecedented levels of scrutiny, root cause analysis (RCA) can be a useful tool for those tasked with improving audit quality. The Audit and Assurance Faculty has published this practical paper for its members outlining what RCA is and what auditors need to consider to make the most of this useful tool.

Audit exemption and Assurance services

Access information on audit exemption, and other assurance services avaliable.


Audit exemption FAQs

ICAEW's experts answer frequently asked questions about audit exemption regulations and the variety of assurance options available to organisations that are exempt.


Research available tools and the latest developments.

The Assurance Sourcebook

The Assurance Sourcebook is a practical guide to the fast-developing world of assurance and accounts review, bringing together guidance and experience from a wide range of sources and covering every stage of an assurance engagement.

Working in the regulated area of audit

Guidance on becoming a registered auditor and helping 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.

Gain audit rights in UK

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

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.