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Ethics helpsheets

Helpsheets prepared by ICAEW's Ethics Advisory Service 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.

Browse more helpsheets and guidance by topic. If you cannot find the answer to your specific question, please contact the Technical Advisory helpline on +44 (0)1908 248 250.

Acting for clients that regularly exceed fee percentage limits

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Helpsheet on limits set by the FRC Ethical Standard on the proportion of total fee income that can be earned from an audit client – often referred to as ‘fee dependence’.

Audit committee pre-approval of non-audit services

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Helpsheet explaining how audit committees should assess whether their policy for pre-approval of non-audit services (NAS) complies with the FRC revised Guidance on Audit Committees, given in the FRC Ethical Standard (2016).

Audit reports: Impact of independence breaches

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Helpsheet explaining how to disclose that prohibited non-audit services have been provided in an audit report, for the purposes of the FRC Ethical Standard.

Auditor rotation

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Technical helpsheet providing guidance on long association with engagements and with entities relevant to engagements (often referred to as auditor rotation), according to the FRC Ethical Standard (2016).

Auditor rotation for public interest and other listed entities

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Technical helpsheet providing guidance on auditor rotation, according to the FRC Ethical Standard (2016), covering how requirements differ for public interest entities (PIEs) and other listed entities that are not PIEs.

Board meetings

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Helpsheet explaining whether an auditor can attend board meetings of a client company, in accordance with the guidance on the provision of non-audit services to audit clients given in the FRC Ethical Standard (2016).

Can I undertake an independent examination of a charity?

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Helpsheet issued by ICAEW’s Technical Advisory Service for members who are approached by charities asking them to undertake independent examinations. It explores some of the factors to consider before accepting such an appointment.

Charging for detailed advice at initial consultation

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Technical helpsheet to help ICAEW members consider whether they can charge for providing advice at an initial consultation with a new client and related considerations.

Choosing your alternate

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I have recently set up my own practice as a sole practitioner and registered auditor. I am appointing an alternate. Does the alternate also need to be a registered auditor?

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