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Licensed Practice scheme

This section explains what constitutes licensed work, what the term licensed practice means and how your firm can become a licensed practice.


ICAEW Licensed Practice Handbook and guidance

The following guidance is for firms licensed to undertake ATOL Returns work. Please read this guidance carefully to ensure your firm complies with the requirements of the scheme.
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Annual return to ICAEW

Get the most up-to-date information on the online annual return, links and FAQs.
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What is licensed work?

Some non-statutory engagements need a registered auditor to do the work.
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How can my firm become a licensed practice?

Application forms and guidance on how to become a licensed practice.

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How to maintain an accurate firm record with us

Licensed practices are required to comply with the ICAEW Licensed Practice Handbook.

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ATOL monitoring

A guide to your firm’s onsite review

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