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Audit and assurance CPD resources

A selection of resources to support the continuing professional development for those working in audit and assurance. See the latest support on quality management, risk assessment and professional judgement in audits, as well as information on regulation, standards and guidance.
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Key resources

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Elearning course

Applying Professional Judgment in Audit

This interactive and practical programme enables learners to exercise good professional judgment as an integral part of the audit process.
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Resources

Audit & Beyond

Topical features and commentary from experts helping to put audit into context.
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Resources

Professional judgement

ICAEW brings together a range of resources on professional judgement to help you develop your skills in approaching difficult judgements.
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Exclusive
Soft skills

What makes a good audit manager

Focusing on five key elements can help you to balance the technical and non-technical demands of this role.
Read more
Resources

Audit and Fraud

In this Insights special we look at the vital role auditors play in identifying fraud in the financial sector and examine how fraud can be addressed.
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Resources

Auditing Accounting Estimates

Access resources and support tools on auditing accounting estimates, covering auditors’ responsibilities under auditing standards and practical challenges.
More information

Latest on audit

Guidance and support from Audit and Beyond and the Audit and Assurance Faculty's technical news in brief.
Exclusive Enhancing your firm’s annual SoQM evaluation
  • Article
  • 14 Nov 2024
To assist firms with enhancing their system of quality management and its annual evaluation, Lee Eagling and Gavin Leake share their top tips.
Exclusive Q&A: November 2024
  • Helpsheets and support
  • 14 Nov 2024
ICAEW’s Technical Advisory Service offers answers to some topical questions.
Exclusive Audit and reporting updates: November 2024
  • Helpsheets and support
  • 14 Nov 2024
Honing professional judgement, considering external investment in audit firms, practical webinars on topical issues, and more.
Exclusive Practical pointers on auditing cash flow statements
  • Article
  • 14 Nov 2024
Regulators are sharpening their focus on the audit of cash flow statements. Hugh Morgan shares tips on some common areas of weakness and errors for auditors.
Exclusive The changing nature of group audits
  • Article
  • 14 Nov 2024
Gain insights from auditors on key ISA 600 revisions, changes of emphasis and focus, plus good practices for group and component auditors.
Exclusive Trends in outsourcing and offshoring
  • Article
  • 14 Nov 2024
Outsourcing and offshoring has grown. ICAEW research offers insights into common drivers and key considerations among larger and mid-tier firms.
Exclusive Reviewing audit file assembly procedures
  • Article
  • 14 Nov 2024
Are your firm’s file assembly, completion and safeguarding procedures up to scratch? Review the basics with some reminders and insights from QAD.
Exclusive Reminders for auditors on the UK Corporate Governance Code
  • Article
  • 14 Nov 2024
Auditors of companies that need to follow the Code and others that choose to adopt it will need to prepare for coming changes.
More

Audit regulation

Regulations and guidance for those working in the regulated area of audit in the UK, Ireland and the Crown Dependencies.

Influencing policy to support you: November 2024
  • Article
  • 28 Nov 2024
Following on from the Budget, ICAEW has been considering the government’s proposed industrial strategy, plans on audit reform and proposed changes to apprenticeships.
Exclusive Audit and reporting updates: November 2024
  • Helpsheets and support
  • 14 Nov 2024
Honing professional judgement, considering external investment in audit firms, practical webinars on topical issues, and more.
2024 Narrative Reporting Update webinar slides
  • Webinar
  • 13 Nov 2024
  • PDF (947kb)
In this webinar, expert speakers will cover current issues impacting reporting in the front-half of annual reports and accounts, as well as considering the future narrative reporting landscape.
Exclusive ICAEW Regulatory Fees Audit 2025
  • No content type
  • 06 Nov 2024
  • PDF (388kb)
Annual Audit fees for 2025.
Auditors’ obligations to report to the FCA
  • Article
  • 04 Nov 2024
Following the first sanction imposed by the Financial Conduct Authority (FCA) on an audit firm for failing to comply with reporting obligations, ICAEW is reminding auditors of their statutory duty under the Financial Services and Markets Act 2000 to report to the financial regulator.
Influencing policy to support you: October 2024
  • Article
  • 31 Oct 2024
Ahead of the Budget, ICAEW’s policy and public affairs teams communicated key policy recommendations to political stakeholders and reacted to the new consultation on an Industrial Strategy.
More

Internal audit

Access the latest thinking on internal audit from ICAEW and others across the finance and auditing sector, as well as useful links to international internal audit standards and best-practice guidance.

How risk management should work in local government
  • Article
  • 19 Nov 2024
Local authority finance teams must embed risk management in decision-making processes and financial planning, as well as create a risk-aware culture across the organisation.
CIPFA urges action to tackle council finance staff shortages
  • Article
  • 14 Nov 2024
As a new poll shows English councils are struggling with vacancies in accountancy, internal audit and business partnering roles, a CIPFA and LGA report sets out four-point action plan.
Is your sustainability assurance house in order?
  • Article
  • 23 Oct 2024
Sustainability claims made by businesses are increasingly under the spotlight. How should internal audit work with external providers of assurance to ensure material controls are fit for purpose?
Technology, innovation and transformation in internal audit
  • Webinar
  • 10 Oct 2024
This webinar will provide you with a range of perspectives and will introduce some of the topics around technology, innovation and transformation.
internal audit slides october 24
  • Speech or presentation
  • 10 Oct 2024
  • PDF (558kb)
Please find attached the recent slides from our technology, innovation and transformation webinar.
Now cybercriminals can buy the tools to fool you
  • Article
  • 07 Oct 2024
Cyber Security Awareness Month: With phishing attacks becoming increasingly commercialised, businesses need to do everything they can to help employees spot the danger, writes cybercrime journalist Chris Price.
More

Professional judgement

Exclusive Audit and reporting updates: November 2024
  • Helpsheets and support
  • 14 Nov 2024
Honing professional judgement, considering external investment in audit firms, practical webinars on topical issues, and more.
ICAEW's Practising Auditor Competency Framework - clickable
  • Helpsheets and support
  • 11 Oct 2024
  • PDF (1,093kb)
ICAEW has created this guidance help audit professionals understand the competencies they should be looking to develop as they move towards becoming an RI. This version enables you to track your development within the PDF.
Basis for Conclusions - IVS effective 31 January 2025
  • Regulations
  • 16 Jul 2024
  • PDF (319kb)
Reflecting changes introduced to IVS (International Valuation Standards), effective from 31 January 2025
Red Line Edition - IVS effective 31 January 2025
  • Regulations
  • 16 Jul 2024
  • PDF (1,422kb)
Read the Red Line Edition of the IVS (International Valuation Standards), effective from 31 January 2025
More

Free elearning: Applying professional judgement in audit

ICAEW has created a practical elearning programme on exercising good professional judgement as an integral part of the audit process, helping them to effectively record judgements and comply with regulations. This free course offers four hours of verifiable CPD. 

Find out more Get started
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Quality management and audit quality

Resources and support to help auditors keep up to date on audit quality, as well as the latest thoughts on quality management standards ISQM 1, ISQM 1 and ISA 220.
One in three audit committee chairs ‘concerned’ about detection of financial distress
  • Article
  • 06 Dec 2024
While most audit committee chairs are satisfied with audit quality, a third have concerns about auditors’ ability to identify going concern issues and signs of financial distress.
FRC’s local audit review marks stop-gap amid recovery
  • Article
  • 21 Nov 2024
With trimmed-down scope in the light of efforts to reset local audit, the latest FRC report confirms that the regulator's pause on routine inspections will now cover audits up to the end of FY23/24.
Exclusive Enhancing your firm’s annual SoQM evaluation
  • Article
  • 14 Nov 2024
To assist firms with enhancing their system of quality management and its annual evaluation, Lee Eagling and Gavin Leake share their top tips.
Exclusive Trends in outsourcing and offshoring
  • Article
  • 14 Nov 2024
Outsourcing and offshoring has grown. ICAEW research offers insights into common drivers and key considerations among larger and mid-tier firms.
Exclusive Reviewing audit file assembly procedures
  • Article
  • 14 Nov 2024
Are your firm’s file assembly, completion and safeguarding procedures up to scratch? Review the basics with some reminders and insights from QAD.
Moving quality management to the next level
  • Article
  • 11 Nov 2024
Two years on from the introduction of ISQM 1, how can firms combat quality management fatigue and continue to improve? Ahead of an ICAEW event discussing how to maintain momentum, Gill Spaul shares her thoughts.
More

Risk assessment

Free CPD: ISA 315
  • Article
  • 26 Nov 2024
What changed in the revised ISA 315 auditing standard and how have auditors found applying the revised standard in practice? This article provides free continuing professional development (CPD) verifiable reading and webinars on the topic.
Exclusive Practical pointers on auditing cash flow statements
  • Article
  • 14 Nov 2024
Regulators are sharpening their focus on the audit of cash flow statements. Hugh Morgan shares tips on some common areas of weakness and errors for auditors.
ICAEW's Practising Auditor Competency Framework - clickable
  • Helpsheets and support
  • 11 Oct 2024
  • PDF (1,093kb)
ICAEW has created this guidance help audit professionals understand the competencies they should be looking to develop as they move towards becoming an RI. This version enables you to track your development within the PDF.
Considerations for auditing cryptocurrencies
  • Helpsheets and support
  • 28 Aug 2024
  • PDF (352kb)
This publication highlights common risks in the audit of cryptocurrencies and provides examples of procedures that can be performed to address these risks. It is not intended to be a guide, and it does not provide a comprehensive list of risks or audit procedures.
How auditors can meet the client tech challenge
  • Article
  • 22 May 2024
Understanding how clients’ tech systems are operating is vital due to the demands of the revised ISA 315, but there are many strategies and tools that can help.
Technical news in brief December 2023
  • Article
  • 26 Apr 2024
ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting and ethics.
More

Standards and guidance

 
Free CPD: ISA 315
  • Article
  • 26 Nov 2024
What changed in the revised ISA 315 auditing standard and how have auditors found applying the revised standard in practice? This article provides free continuing professional development (CPD) verifiable reading and webinars on the topic.
Exclusive Enhancing your firm’s annual SoQM evaluation
  • Article
  • 14 Nov 2024
To assist firms with enhancing their system of quality management and its annual evaluation, Lee Eagling and Gavin Leake share their top tips.
Exclusive Q&A: November 2024
  • Helpsheets and support
  • 14 Nov 2024
ICAEW’s Technical Advisory Service offers answers to some topical questions.
Exclusive Practical pointers on auditing cash flow statements
  • Article
  • 14 Nov 2024
Regulators are sharpening their focus on the audit of cash flow statements. Hugh Morgan shares tips on some common areas of weakness and errors for auditors.
Exclusive The changing nature of group audits
  • Article
  • 14 Nov 2024
Gain insights from auditors on key ISA 600 revisions, changes of emphasis and focus, plus good practices for group and component auditors.
Exclusive Reviewing audit file assembly procedures
  • Article
  • 14 Nov 2024
Are your firm’s file assembly, completion and safeguarding procedures up to scratch? Review the basics with some reminders and insights from QAD.
More

Training

ICAEW provides a ranging of training courses to support the CPD of those working in audit and assurance.
Essentials CPD: Audit & Assurance
  • Course
  • 20 Nov 2024
ICAEW's Essentials CPD programme includes two annual updates on audit and assurance. These virtual courses offer a topical, technical update using practical examples. They provide two hours of verifiable CPD.
Essentials CPD: Best practice for Audit RIs
  • Course
  • 23 Oct 2024
This ICAEW's Essentials CPD course explores all the important things Responsible Individuals must complete during an audit to comply with regulatory requirements while balancing crucial commercial considerations. The course provides two hours of verifiable CPD.
Root cause analysis fundamentals
  • Course
  • 15 Oct 2024
This in-person course introduces the fundamentals of root cause analysis and will provide a range of tools and techniques which can be used to identify, understand and solve every day organisational problems. This course provides seven hours of verifiable CPD.
Essentials CPD: ISQM 1 and 2
  • Course
  • 13 Jun 2024
In this on-demand virtual CPD course focuses on the lessons learned from the implementation of the ISQM 1 and 2 standards in 2022 and the subsequent monitoring and remediation work in 2023. It provides two hours of verifiable CPD.
More CPD courses

Webinars

 
Revised Ethical Standard 2024
  • Webinar
  • 14 Nov 2024
The FRC’s 2024 Revised Ethical Standard comes into effect on 15th December 2024. This Audit and Assurance Faculty webcast will highlight the key changes introduced in the revisions, explore some of the requirements in more detail and highlight some emerging issues for firms to consider.
Hot topics and tips for 2025 audits
  • Webinar
  • 11 Nov 2024
Peter Herbert is back for our annual webinar that aims to help small and medium sized audit firms get ready for the 2024/25 reporting season.
Exclusive Tips and common pitfalls in preparing and auditing cash flow statements
  • Webinar
  • 09 Sep 2024
This webinar will provide some tips and common mistakes to watch out for when preparing and auditing cash flow statements.
Exclusive Practical tips for the auditor’s review of management spreadsheets
  • Webinar
  • 04 Jul 2024
This joint webinar from the Audit and Assurance Faculty and the Excel Community will provide practical tips for reviewing spreadsheets.
More

More support

All audit and assurance resources

Access all of the resources provided by ICAEW on audit, assurance and working in the regulated area of audit. This includes the latest on the proposals to restore trust in audit and corporate governance, as well as all of the content created by ICAEW's experts in the Audit and Assurance Faculty.

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Join the Audit and Assurance Faculty

Stay ahead of the rest with our comprehensive package of essential guidance and technical advice.

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Audit and Beyond

Audit & Beyond provides topical features and opinion pieces on audit and assurance, plus all the latest news and developments.

Read more See the archive
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Audit and assurance courses

Browse the range of ICAEW's CPD courses on audit and assurance, covering accounting estimates, becoming an audit responsible individual and ISAs.

Browse CPD courses