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Technical Releases and representations: Auditing

ICAEW has issued Technical Releases providing guidance to members on audit issues and details of ICAEW's representations on auditing since 1972. Following the creation of the Audit and Assurance Faculty in 1995, Technical Releases on auditing have been issued by the faculty.



Technical Releases on aspects of auditing were issued as part of the numerical sequence of Technical Releases between 1972 and late 1991.


From the start of 1992 the numerical sequence was replaced by named series, as detailed below. All Technical Releases issued since 1992 have been numbered sequentially in the year of publication prefixed by the name of the relevant series; for example, FRAG 27/92 or AUDIT 7/02.


The first named series for Technical Releases was simply called FRAG (Financial Reporting and Auditing Group) which covered Technical Releases on auditing, financial reporting and other technical matters from 1992 until 1995.


The Audit and Assurance Faculty was established in July 1995 and all Technical Releases issued on audit matters since this date have been published by the faculty. The faculty is the authoritative voice on audit and assurance matters for ICAEW. It is recognised nationally and internationally as a leading authority on external audit and other assurance services.


After 1995 Technical Releases on audit matters have been published in the AUDIT series. The full text of most Technical Releases since this date are available on the ICAEW website through the archive of Audit Technical Releases.

In addition, the Library & Information Service holds print copies of all Technical Releases.

Recent consultation responses from the Audit and Assurance Faculty are available in the Consultations and representations section of the website.

How can I get a copy of a Technical Release or representation?

New Technical Releases and representations are published in full text on the ICAEW website and can be downloaded free of charge.

Single copies of any historical Technical Releases not available to download from this website may be ordered from the ICAEW Library & Information Service. Our standard document supply charges apply when ordering Technical Releases.

Contact us by telephone on +44 (0)20 7920 8620 or email library@icaew.com. Please give a contact telephone number in your email so we can call you back.

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If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620 or by email at library@icaew.com

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