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Legal & Regulatory Technical Releases

A listing of Legal & Regulatory Technical Releases published by the Technical Services Department of ICAEW with the most recently published showing first.

Technical releases that have been withdrawn can be found by using the archive search at the bottom of the page.

Registration of Consultant Lobbyists - Implications for Member Firms (TECH 01/17 BL)

This Technical Release has been produced to expand upon the guidance given in TECH04/16BL. Nothing included in TECH04/16BL has become inappropriate, but further discussions with the Registrar have clarified some of the provisions of the legislation and their interpretation. For this reason, TECH04/16BL has been withdrawn with immediate effect and replaced with TECH01/17BL.

Guidance on realised and distributable profits under the Companies Act 2006 (TECH 02/17 BL)

This Technical Release provides guidance on realised and distributable profits under the Companies Act 2006 (as amended) (the Act) and all relevant statutory instruments made under the Act. Its purpose is to identify, interpret and apply the principles relating to the determination of realised profits and losses for the purposes of making distributions under the Act. It is based on the guidance previously issued as TECH 02/10 in October 2010 but has been updated as proposed in TECH 05/16 which was issued for comment in March 2016.

Accountants and legal services - Revised (TECH 01/16 BL)

This statement provides guidance to Members in practice on the provision of legal services to their clients, whether directly or in conjunction with a law firm, and the legal and regulatory conditions which may apply. Updated in September 2018 the guidance reflects the provisions of the Legal Services Act 2007 (the Act) and other law, as at the date of issue. All previous guidance on this subject has now been withdrawn with immediate effect

Guidance on managing Conflicts of Interest (TECH 06/14 BL)

Guidance issued by the Business Law Committee of ICAEW on the implications of the decision in the English legal case of Prince Jefri Bolkiah vs. KPMG. It replaces TECH 04/00 ‘Conflicts of Interest and Confidentiality’ which has been withdrawn.

Audit reporting on multi-employer scheme segregated accounts (TECH 12/13 BL)

Guidance has been issued by the Pensions Committee of the Institute of Chartered Accountants in England and Wales on audit reports to Trustees on the accounts of pension schemes prepared for segregation under the Pension Protection Fund Multi-Employer Regulations. The guidance has been produced after discussions with the Pension Protection Fund.

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