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Audit exemption pre-2016

Learn whether your organisation qualified for audit exemption for reporting periods beginning before 1 January 2016, under the Companies Act 2006. These helpsheets from ICAEW's Technical Advisory Service cover: group elegibility; elegibility of UK subsidiaries; and audit exemption conditions.

AUDIT AND ASSURANCE FACULTY TECHNICAL ADVISORY SERVICES HELPSHEET Audit and Assurance Faculty guides

Hub page
Jan 2021

The Audit and Assurance Faculty have produced a number of guides. These are designed to help firms to prepare their audit reports for certain specific situations. They cover the main changes that are needed to be made to the examples in the FRC’s Compendium of illustrative auditor’s reports and to help firms to comply with the relevant law and International Standards on Auditing (UK).

Exclusive TECHNICAL ADVISORY SERVICES Is a company or group small?

Helpsheets and support
Jan 2025

Technical helpsheet issued to help members make their assessment as to whether a company or group qualifies as small under the Companies Act 2006.

Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Ineligible companies and groups

Helpsheets and support
Apr 2025

This helpsheet explains when a company or group cannot use the small companies regime. It outlines legislative requirements from the Companies Act 2006, key definitions, and practical examples to aid understanding

AUDIT AND ASSURANCE FACULTY TECHNICAL ADVISORY SERVICES HELPSHEET Audit and Assurance Faculty guides

Hub page
Jan 2021

Further support

The nine stages of an assurance engagement

Assurance engagements can be typically broken up into nine stages. Not all stages will be clearly separated and identifiable in every engagement.

Standards and guidance

A comprehensive list of standards and guidance covering external assurance engagements.

Assurance guidance glossary

Definitions of the key words, acronyms and concepts used in relation to assurance engagements, compiled by ICAEW members working in the assurance sector.

Best practice

The Audit and Assurance Faculty collects examples of assurance engagements to share developments in the sector.

What can assurance cover?

Where businesses or stakeholders identify a particular need to build confidence in information and reinforce relationships of trust, assurance can play a valuable role.

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Audit exemption pre-2016

Learn whether your organisation qualified for audit exemption for reporting periods beginning before 1 January 2016, under the Companies Act 2006. These helpsheets from ICAEW's Technical Advisory Service cover: group elegibility; elegibility of UK subsidiaries; and audit exemption conditions.

The nine stages of an assurance engagement

Standards and guidance

Assurance guidance glossary

Best practice

What can assurance cover?

ICAEW training films

Audit exemption pre-2016

Learn whether your organisation qualified for audit exemption for reporting periods beginning before 1 January 2016, under the Companies Act 2006. These helpsheets from ICAEW's Technical Advisory Service cover: group elegibility; elegibility of UK subsidiaries; and audit exemption conditions.

Join the Audit & Assurance Faculty