Displaying 1-20 of 20 results
UK Audit Regulations: are you sure you’re up to date with all recent changes?
- Article
- 14 Jan 2026
A range of amendments to the UK Audit Regulations have been introduced since 1 October 2024. These changes relate to eligibility requirements for audit firm control, new notification rules for some types of audits and a new requirement for sole practice auditors to appoint an alternate. We summarise all of the changes to help you check your firm is up to date with all of the current requirements.
Raising audit quality worldwide: Duncan Wiggetts on taking Crossing the Line on tour
- Article
- 09 Dec 2025
As the film's writer and Chief Officer Professional Standards, Duncan Wiggetts shares his reflections following his international tour showcasing our latest audit training film, Crossing the Line. His insights reveal why the film is fast becoming a key educational resource across the profession and how storytelling continues to support ICAEW's commitment to improvement regulation.
Top regulatory resources of 2025
- Listing
- 09 Dec 2025
Grouped by regulated area, review the most accessed resources from last year to help you remain compliant in 2026.
Audit monitoring insights – ISQM 1 implementation
- Article
- 14 Oct 2025
In our latest audit monitoring insights webinar, Neil Lawrinson and Nick Reynolds shared key observations from recent ISQM 1 focused visits. They highlighted examples of good practice, areas where firms have faced challenges, and what effective monitoring and evaluation of systems of quality management looks like in practice.
Join one of our committees
- Regulations
- 08 Oct 2025
We’re looking for new members to join our Legal Services and Audit Registration Committees. Expand your portfolio and apply by 17 October.
ICAEW response to the FRC Discussion Paper on the Future of Audit Supervision
- ICAEW consultation and response
- 06 Oct 2025
- PDF (393kb)
ICAEW welcomes the proposals within the FRC Discussion Paper on the Future of Audit Supervision. In particular, the intention that the revised approach will provide proportionality in audit supervision, as well as consistency across the audit market.
Audit monitoring insights – ISQM1 implementation
- Webinar
- 26 Sep 2025
Access the recording from the third webinar in the 2025 Audit Monitoring Insights series, focusing on ISQM 1. This session explored what good quality management looks like, common areas of concern, and how firms are progressing with risk assessment, monitoring and remediation. We also shared early insights from CPD monitoring of larger firms under the new regulations.
Helen Poole appointed Chair of ICAEW’s Audit Registration Committee
- Article
- 08 Sep 2025
The ICAEW Regulatory and Conduct Appointments Committee (RACAC) has announced the appointment of Helen Poole as the new chair of the Audit Registration Committee.
Sole practice auditors – have you appointed an alternate?
- Article
- 20 Aug 2025
An important change was made to the UK Audit Regulations on 1 June 2025 (see regulation 2.02A) which requires sole practice auditors to appoint an alternate. If you are a sole practice auditor, you have until 1 December 2025 to appoint your alternate (if you do not have one in place already).
Audit monitoring insights: larger audit firms and complex audits – webinar highlights
- Article
- 12 Aug 2025
In the second webinar of our audit monitoring insights series, our Quality Assurance Department explored the challenges and common findings from audit monitoring reviews of larger firms handling more complex audits. The session offered practical insights and regulatory updates to help firms enhance audit quality.
Audit monitoring insights: Smaller audit firms and less complex audits – webinar highlights
- Article
- 15 Jul 2025
In the first of our audit monitoring insight series, Nick Reynolds and Neil Lawrinson explored the challenges and insights from audit monitoring visits, with a particular focus on smaller audit firms and less complex audits.
Audit monitoring insights – larger audit firms and complex audits
- Webinar
- 11 Jul 2025
Access the recording from the second webinar in the 2025 Audit Monitoring Insights series, focusing on larger audit firms and more complex audit portfolios. This session explores common challenges identified in audit file reviews – including risk assessment, fraud, use of experts, significant judgements and more.
ICAEW Audit Monitoring Report 2025
- Report
- 27 May 2025
ICAEW has published its Audit Monitoring Report 2025, which provides a snapshot of results from last year’s quality assurance monitoring reviews. With 401 reviews conducted in 2024 and 790 audit files reviewed, the report highlights examples of best practice, common audit weaknesses, and progress with ISQM 1 implementation.
Safeguarding the quality of your audits: part 3
- Article
- 02 May 2025
This is the last of three practical articles aimed at firms who may not have found it easy to interpret the requirements of ISQM1 and scale them to fit. Following on from the topics of monitoring and root cause analysis, this article covers remedial action, including assessing its effectiveness, and finishes with a look at annual evaluation.
Behind the scenes of ICAEW’s training film: Crossing the Line
- Article
- 14 Apr 2025
Ahead of the launch of his most ambitious training film yet, Duncan Wiggetts takes us behind the scenes of Crossing the Line. In this Q&A, he reveals the inspiration, challenges and unexpected moments behind a drama designed to spark debate and help raise standards across the audit profession.
Part 2 - safeguarding the quality of your audits
- Article
- 09 Apr 2025
This is the second of three articles aimed at firms to help navigate the requirements of International Standard on Quality Management (UK) 1 (ISQM1). This article focuses on what to do with your monitoring findings and getting to the root cause.
New 2025 Audit Regulations: notification requirements and sole practitioner alternates
- Article
- 02 Apr 2025
2025 changes to Audit Regulations took effect on 1 June. The new regulations introduce a requirement for ICAEW-registered audit firms to notify ICAEW when appointed to certain complex or high-risk audits. There is also a new requirement for sole practice auditors to appoint an alternate. Sole practice auditors will have until the end of a six month transition period to appoint an alternate (ie, until 1st December 2025).
Part 1 – safeguarding the quality of your audits
- Article
- 27 Feb 2025
This is the first of three articles aimed at firms to help navigate the requirements of International Standard on Quality Management (UK) 1 (ISQM1), especially how and what to monitor.
Coming soon – Crossing the Line
- Article
- 12 Feb 2025
Currently in production, Crossing the Line, is the fourth instalment in ICAEW’s award-winning training film series that’s set to bring the world of auditing to life.
Check and monitor your firm’s audit eligibility
- Helpsheets and support
- 05 Feb 2025
Use this tool to check if your firm is still eligible to carry out audit work following recent Audit Regulations changes on audit firm control. You should also use this tool if you considering making changes to your firm structure.
Displaying 1-20 of 20 results