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.

• ICAEW Licensed Practice Handbook
• Guidance from CAA – download the CAA’s Official Record Series 3 including Appendix A, Requirement for ATOL Reporting Accountants
• ICAEW Technical Release 02/20AAF – Revised arrangements for ATOL Reporting Accountants reporting to the Civil Aviation Authority
• ATOL whole-firm compliance review checklist
• ATOL cold file review compliance review checklist