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

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 article identifies the vulnerabilities for ICAEW members who act as a shadow or de-facto director.

This ICAEW guide provides an overview of directors' responsibilities and duties, 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 materials on restructuring and insolvency to share with your clients, business partners and staff.

Resources to support insolvency practitioners in undertaking corporate personal insolvency appointments, providing information on: liquidations (voluntary and compulsory), company voluntary arrangements (CVAs), administrations and administrative receiverships.

Insolvency is a regulated profession and insolvency practitioners must meet certain standards. They must comply with the law, statements of insolvency practice (SIPs), the insolvency Code of Ethics and ICAEW’s insolvency regulations. We also issue guidance to assist insolvency practitioners.

Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year.

As you’ll no doubt already be aware, this April will see the second increase in pensions contributions for employers and their staff.

EY’s Seb Purbrick explains the issues to consider when an employee is seconded to the US, as international assignments can bring unwelcome complexity in terms of tax. Specifically this article focuses on the tax issues when an employee moves to work in the USA.

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.

An exciting film drama created to facilitate thought-provoking discussions about how accountants, auditors and company directors should act when faced with difficult situations.

We know that audit regulators continue to identify and highlight weaknesses in the quality of audits performed by the audit firms they regulate but what are their key concerns?

Without Question® is ICAEW’s second drama film. It provides an impactful and interesting way to highlight the challenges of directors and professional advisors seeking assurance on difficult issues. It also explores the underestimated importance of effective communication.