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Auditing and corporate reporting resources on the Ukrainian conflict

With the crisis in Ukraine escalating, the impact on audit and corporate reporting is becoming more pronounced. On this page we bring together articles and guidance on audit and corporate reporting.

Audit implications

Displaying 1-8 of 8 results
Exclusive Maintaining and monitoring audit quality
  • Article
  • 08 Nov 2022
QAD activities to monitor the quality of audits by firms registered with ICAEW have increased because of the war in Ukraine, sanctions, lack of resources or experience. This may mean extra QAD monitoring by ICAEW.
ICAEW regulatory round-up: September 2022
  • Newsletter
  • 28 Sep 2022
This month’s update from the ICAEW Professional Standards Department includes a newly issued risk alert for new audit tenders, additional guidance on the UK ban of the provision of accountancy services to Russia and another case study on how our latest training film is being used.
Exclusive Ukraine: group audits
  • Article
  • 05 May 2022
Group auditors with overseas component auditors face particular challenges because of the Ukraine crisis. This Audit and Assurance Faculty guidance explores the issues – including ISA UK 600 requirements – and their implications.
Ukraine crisis: where does your auditor stand?
  • Article
  • 28 Mar 2022
Understanding your auditor’s Russian trading position is key to audit committees managing potential reputation and sanction risks, experts warn.
Ukraine crisis: the impact on group auditors
  • Article
  • 24 Mar 2022
UK group auditors with overseas component auditors face several challenges and issues in light of the Ukraine conflict.
Guide to the impact of the war in Ukraine on group auditors
  • Helpsheets and support
  • 24 Mar 2022
This guide explores issues faced by UK group auditors with overseas component auditors in light of the Ukraine conflict.
Audit guidance in response to Ukraine crisis
  • Report
  • 17 Mar 2022
No one can fail to be appalled by the actions of the Russian Government and the awful situation for Ukraine and its people. Although insignificant in comparison, many ICAEW regulated audit firms will face some challenges and difficult decisions as a result.
War in Ukraine: the auditing implications
  • Article
  • 15 Mar 2022
The tragic circumstances in Ukraine mean that for many, there are much more important issues at hand and the possibility of ‘business as usual’ is not realistic, including carrying out audits.
Displaying 1-8 of 8 results

Corporate reporting implications

Displaying 1-4 of 4 results
Exclusive Ukraine and beyond
  • Article
  • 01 Jul 2022
Considering the financial reporting implications of the war in Ukraine.
Exclusive How to distinguish adjusting from non-adjusting events after the reporting period under IAS 10
  • Helpsheets and support
  • 23 May 2022
This guide outlines factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.
Exclusive How to distinguish adjusting from non-adjusting post balance sheet events under UK GAAP
  • Helpsheets and support
  • 12 May 2022
This guide outlines the factors to consider when determining whether post balance sheet events are adjusting or non-adjusting in the accounts.
War in Ukraine: the corporate reporting implications
  • Helpsheets and support
  • 14 Mar 2022
This guide serves to highlight key areas of financial and non-financial reporting that companies might consider in light of the ongoing war in Ukraine.
Displaying 1-4 of 4 results