To gain audit rights, you need to hold an audit qualification such as the ICAEW Audit Qualification.

This section explains what constitutes regulated audit work, what is meant by the term 'registered auditor' and how your firm can become a registered auditor. Application forms are also available in this section as well as a guide to which forms your firm will need to complete.

Regulations and guidance for those working in the regulated area of audit in the UK, Ireland and the Crown Dependencies.

New pensions regulations came into force on 1 October 2012 that mean every employer with at least one member of staff has a duty to enrol eligible employees into a workplace pension scheme and contribute towards it. In this short article we look at what this means for practitioners, highlighting the help and support available from ICAEW and the Pensions Regulator.

New pensions regulations came into force on 1 October 2012 that mean every employer with at least one member of staff has a duty to enrol eligible employees into a workplace pension scheme and contribute towards it.

A five page update from the Pensions Regulator highlighting regulation changes for automatic enrolment, effective 1 April 2015.

Whilst the Pensions Regulator has set out a wide range of practical issues which must be considered by employers when selecting an appropriate workplace pension scheme, there is no formal guidance as to the amount of due diligence required. The purpose of this helpsheet is to assist members by setting out ICAEW's view on the factors which we would expect our members to consider when assessing whether a scheme is appropriate.

On this page members of the Corporate Governance Community can find more information on the role of chartered accountants who act as non-executive directors

This ICAEW guide provides an overview of directors' duties and responsibilities, including on internal governance, transactions between a company and its directors or shareholders, and corporate administration. It also covers responsibilities in relation to insolvent or financially challenged companies, as well as penalties for breach of directors' responsibilities.

This section provides all the information you need to know to apply for an ICAEW insolvency licence, including a full list of requirements and details of the fees involved.

ICAEW and our Restructuring & Insolvency Community have developed a suite of materials to help you promote the value of ICAEW insolvency practitioners. The guide and videos can be shared with your clients, business partners and staff. The materials provide a view of the direction of the market and offer guidance on the seven stages of business recovery and the role of insolvency and restructuring specialists.

The resources in this section support the work of ICAEW licensed insolvency practitioners and their staff who undertake formal corporate insolvency appointments under the Insolvency Act 1986 (and associated legislation). Guidance and checklists providing information on: liquidations (voluntary and compulsory), company voluntary arrangements (CVAs), administrations, moratoriums and administrative receiverships.

Insolvency is a regulated profession and insolvency practitioners must meet certain standards.

Firms are using ICAEW’s AML educational drama All Too Familiar to support in-house training in a variety of ways. Caroline Wheeler, partner at Bevan Buckland LLP, tells us how the film helped staff in her firm’s payroll department when they took on an unusual number of new clients.

ICAEW’s Tax Faculty summarises some essential reading for employers and payroll agents.

HMRC has issued instructions on how to submit Appendix 7A and Appendix 7B returns for employers of internationally mobile employees.

Welcome to the ICAEW dedicated markers page. This following recording and slides were used in a meeting that was shown on Thursday 25 November 2021. This information is available for markers who have missed the meeting or who would like to refresh their memory.

Peter Taffe, of BWMacfarlane, explains how advances in technology have made the concept of a ‘Virtual Finance Director (FD)’ a practical reality in this webinar from May 2018.

A guide from Xero that seeks to explain how to become a Virtual CFO and provide the valuable services to your clients.

Develop skills to identify risk, technical competence and professional scepticism.

This 35-minute film follows the story of two turbulent years in the life of a fictitious company called D-Merton and how it was brought to its knees by the actions of its executive directors, the lack of vigilance and courage by its board of directors and failure by the company’s auditors to identify and investigate red flag issues.

Without Question focuses on the importance of professional scepticism and extends the scrutiny of behaviours to tax advisors as well as auditors. It probes issues such as reliance on experts, accounting estimates and confidentiality.