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Accounting and auditing

Explore accountancy and auditing topics, including country guides, industry-specific information and useful abbreviations.

Accounting by country

Look up accounting practices and standards internationally, including GAAP comparisons.

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Accounting by industry

Guide and standards, including SORPs, covering a variety of business sectors.

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Accounting for specific sectors

Guidance and UK standards, including SORPs, covering a variety of business and industry sectors.

The accountancy profession

Accountancy and accountants, from ethics and codes of practice to industry statistics.

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Accountancy firms and networks

The accountancy profession covers a huge number of diverse organisations and firms. On this page you can access a range of articles, books and online resources providing quick links to surveys, directories and groups.

Ethics

Ethics and professional conduct plays an important part in the accountancy profession, ensuring public trust in financial reporting and business practices. On this page you can access a range of articles, books and online resources providing quick links to standards and codes of ethics from major accountancy bodies in the UK and internationally.

Knowledge guide to accountancy statistics

A guide to sources for key data on the accountancy market and some of the most commonly requested statistics for the accountancy profession.

Members' Handbooks

The ICAEW Library & Information Service maintains a historical collection of printed Members' Handbooks for key countries and professional accountancy bodies relevant to ICAEW members.

Salary surveys

Surveys and reports on remuneration and pay across firms can help you benchmark salaries and benefits in the financial sector for accounting professionals, directors and executives. On this page you can access a range of articles, books and online resources providing quick links to surveys, rankings and reports.

Learning and professional development

Learning and continuing professional development (CPD) are key in a rapidly changing business landscape. On this page you can access online resources providing quick links to information on accounting, tax and finance education, training courses and tuition providers as well as a range of articles and books on the topic.

Technical Releases and Representations

This guide provides information about Technical Releases and representations issued by the Institute of Chartered Accountants in England & Wales and explains how you can find the full text of a Technical Release.

Knowledge Guide: accountancy profession

This guide, created by the ICAEW Library & Information Service, gives a basic introduction to the accountancy profession with particular reference to the work of ICAEW.

Accountancy abbreviations

Look up organisations, qualifications, designations, standards and other abbreviations.

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Accountancy abbreviations

Look up organisations, qualifications, designations, standards and other abbreviations.

Auditing

Find information on auditing standards, audit exemption, internal auditing and more.

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Internal audit for the board

Practical information and guidance on internal audit for board members and corporate governance professionals.

Audit exemption - Library resources

Small and medium-sized companies and limited liability partnerships may qualify for audit exemption under regulations in different jurisdictions.

Audit registers

A directory of public registers of statutory auditors and audit firms.

Audit manuals

A selection of resources and links to audit manuals and guidance.

Audit fees and surveys

Surveys and reports on audit fees across firms can help you benchmark charges in the sector. On this page you can access a range of articles, books and online resources providing quick links to surveys, guidelines and reports.

Audit bodies

A listing of key auditing standard setters, institutes, professional organisations and public bodies.

Knowledge guide to ISA

An overview of the history and development of International Standards on Auditing, with information on online and print sources for the standards.

Knowledge guide to UK auditing standards

A short history of the development of auditing standards in the UK, a brief overview of current standards and information on where to find the standards.

Corporate reporting

Resources on annual reports, XBRL, narrative reporting and strategic reports.

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Corporate reporting

Find guidance and information on annual reports, XBRL, narrative reporting, strategic reports and other aspects of corporate reporting.

Historical resources

Learn more about the history and development of the accountancy profession.

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Historical resources

The ICAEW Library & Information Service holds a rich collection of material on the history and development of the accountancy profession, including a collection of online resources.