Current UK Audit Regulations and Guidance
Effective 1 June 2025
From 1 June 2025, changes to the Audit Regulations introduced 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 have until the end of a six-month transition period to appoint an alternate (ie, until 1st December 2025).
- Access the UK Audit Regulations and Guidance effective from 1 June 2025
- Access forms and guidance to support the notification of audit movements and sole practitioner requirements
- View a schedule of amendments to show the changes effective 1 June 2025
Effective 1 April 2025: audit-firm eligibility requirements
The deadline to ensure your firm was compliant with changes that relate to audit firm control was 1 April 2025. Ensure your firm has remained eligible to carry out audit work under the changes.
- Audit eligibility changes: check your firm meets the requirements
- Check and monitor your firm's audit eligibility
UK Audit Regulations and Guidance Archive
Irish Audit Regulations
ICAEW has revoked its Recognised Accountancy Body (RAB) status in Ireland.
Chartered Accountants Ireland has recently issued new stand-alone Audit Regulations for Ireland. The Audit Regulations Ireland replace the Audit Regulations and Guidance (effective 1 January 2020) and the addendum effective 22 December 2021.
Audit requirements in the Crown Dependencies of Jersey, Guernsey and Isle of Man
Special arrangements apply to firms that audit companies incorporated in one of the Crown Dependencies that have 'transferable securities' admitted to trading on a 'regulated market' in the EU. The arrangements apply even if the firm or company is not operating in a Crown Dependency.
Support for ICAEW audit regulated firms
Practical audit support and guidance is available to ICAEW auditors including the latest regulatory updates, webcasts and monitoring reports.
PCAOB for non-US audit firms
Issues for audit firms outside the US that audit entities with a primary or secondary listing in the US, or a significant subsidiary thereof, and need to register with the PCAOB.
Private equity investment in audit firms
All audit registered firms considering a change of ownership to introduce private capital should engage with the Financial Reporting Council (FRC) and their recognised supervisory body (RSB) as early as possible.
Support for audit firms
Practical audit support and guidance is available to ICAEW auditors including the latest regulatory updates, webcasts and monitoring reports.
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