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Financial services technical releases

View financial services technical releases in date order.

ICAEW technical releases are a source of good practice guidance on technical and practice issues relevant to the work of ICAEW Chartered Accountants, accountants and other professionals.

TECH 03/17 FSF: Banking regulatory ratios

ICAEW assurance framework. This guidance aims to promote consistency in the practices adopted for assurance work on banking regulatory ratios, including capital, liquidity and leverage ratios.

TECH 15/14 FSF: Guidance for skilled persons reviews

This guidance is issued by ICAEW (The Institute of Chartered Accountants in England and Wales) in December 2014 to help chartered accountants and other professionals who are asked to report under Section 166 (s166) and Section 166A (s166A) Financial Services and Markets Act 2000 (FSMA), as amended by the Financial Services Act 2012 (FS Act).

Technical Release FSF 02/07: Technical Provisions

Guidance for accountants and auditors of life assurers on the accounting implications of changes to the rules for calculating the technical provisions. It replaces the interim guidance contained in FSF 01/07