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Licensed Practice scheme

This section explains what constitutes licensed work, what the term licensed practice means and how your firm can become a licensed practice.

New guidance now available: CAA Guidance Note 10 and ICAEW AAF Technical Release.

What is licensed work?

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

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What is licensed work?

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

How can my firm become a licensed practice?

Application forms and guidance on how to become a licensed practice.

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ICAEW Licensed Practice Handbook and guidance

Licensed practices are required to comply with the ICAEW Licensed Practice Handbook.

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ICAEW Licensed Practice Handbook and guidance

The following guidance is for firms licensed to undertake ATOL Returns work. Please read this guidance carefully to ensure your firm complies with the requirements of the scheme.

How to maintain an accurate firm record with us

Guidance on what we need to know and by when.

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Your guide to maintaining your firm's record

It is important to maintain an accurate ICAEW firm record. Use this guide to find out what to consider when changing the structure of your firm.

ATOL News

Regulatory update containing the latest technical guidance and best practice advice.

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ATOL news

ATOL News is an update produced by ICAEW's professional standards team. Here you’ll find the latest ATOL technical guidance and best practice information. We email licensed practice contact principals and licensed practitioners when a new issue of ATOL News is available.

ATOL Monitoring

We conduct monitoring visits to firms registered under the ICAEW Licensed Practice scheme.

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ATOL Monitoring

Our monitoring visits contribute to ICAEW’s objective of maintaining the highest standards among our member firms. During your visit, we will review and assess your firm’s procedures, processes and controls to make sure: ATOL Returns work complies with professional standards; and your firm meets the requirements of the ICAEW Licensed Practice Handbook.