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Helpsheets and guidance by topic

Access technical helpsheets, ethical guidance and practice resources by topic from ICAEW's Technical Advisory Service.

Know what you're looking for? We have an A–Z of helpsheets by title, as well as separate lists of helpsheets on ethics, practice and technical topics.

A

Accounting

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Accounting

Accelerated payment notices

Can accounts be prepared in a foreign currency and submitted to Companies House?

Coronavirus government support schemes under FRS 102

Coronavirus government support schemes under FRS 105

COVID-19-Related rent concessions under FRS 102 and FRS 105

Defective accounts and reports

Foreign currency translation under FRS 102

FRS 102: Financial instruments: renegotiating loans on substantially different terms (FRF)

FRS 102: Hedge accounting (FRF)

FRS 102: Intercompany loans at non-market rates (FRF)

FRS 102: Intercompany loans with no fixed term (FRF)

FRS 102: Lease incentives (FRF)

Hedge accounting under FRS 102

Hive up - accounting for a hive-up under FRS 102

Key topics- Accounts preparation under UK GAAP

Preference Shares - equity or liability under FRS 102?

Redundancies under FRS 102

Anti-money laundering

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Auditing

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Auditing

Overview

Actuarial valuation (non-audit services)

Auditor Liability Limitation Agreements

Bank letter - do I still need one?

Board meetings (non-audit services)

Charities - financial reporting and scrutiny

Clubs, associations and societies

Defective accounts and reports

Fee percentage limits

Gifts and hospitality

Going concern

Groups audits - subsidiaries

Key topics - auditing

Letters of representation 

Micro-entities

Modified opinions, emphasis of matter and other matter paragraphs

OPEI - What is an other entity of public interest?

Prior year unaudited - audit report implications

Registered auditor signing requirements 

Registration - can an entity become audit registered?

Requirement - is an audit required for a company?

Resignation of auditor - auditor and company responsibilities

Revisions to auditing standards from 15 December 2019

Rotation of audit partners and staff

Tax advocacy (non-audit services)

Whole firm audit compliance review 

Withholding signature or service

 

An Essential Guide to Auditor Independence (podcast)

Implementation of European Audit reforms

 

Audit and Assurance Faculty 

Preparing audit reports under ISAs (UK) - for periods beginning on or after 17 June 2016?

 

See also: Auditor independence

Auditor independence

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Auditor independence

Actuarial valuation (non-audit services)

Board meetings (non-audit services)

Fee percentage limits

Gifts and hospitality

Management role

OPEI - What is an other entity of public interest?

Rotation of audit partners and staff

Should I continue to act for clients unable to pay my fees?

Tax advocacy (non-audit services)

FRC Ethical Standard

Covered person 

Partner definition

Persons closely associated   

Trustee of trust with shares in an audit client

Practice case studies

Independence

B

Business members

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Business members

Disclosure of confidential information (for members in business)

Fraud issues for members in business

The ethics of an ICAEW Chartered Accountant employed in business

Business case studies

Acting without sufficient expertise

Inappropriate business practices

Incorrect financial reporting

Inducements for non-disclosure

Non-disclosure to auditors

Offshore account

Personal financial interest in proposal

Unsupported expenses case study

Ethics podcasts and webinars

Acting in the public interest 

Acting with integrity introduction

Dubious practices: What should you do?

Promoting integrity in organisations

Real integrity in organisations

Non-executive directors case studies

Confidentiality and conflict of interest in non-executive roles

Formal governance procedures not being followed

Non-executive director being used as a sounding board by an employee

Pressure on a non-executive director to make a decision without adequate information

To be or not to be a non-executive director

Withholding information from the non-executive directors

C

Code of ethics

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Code of ethics

Anti-money laundering tipping off

Change of professional appointment - client acceptance

Change of professional appointment - incoming accountant

Change of professional appointment - outgoing accountant

Covid-19: Ethical issues for members in business

Ethics of an ICAEW Chartered Accountant employed in business

Engagement letter - haven't issued one

ICAEW Code of Ethics

Information barriers (Chinese walls) for smaller practices

Marketing

Social media - How does the Code of Ethics apply?

 

Ethics webinars

Acting with integrity introduction

Applying the code of ethics

Ethical challenges - how to deal with them

Real integrity in organisations

 

Company law

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Company law

Abridged accounts for small companies 

Audit - is an audit required for a company?

Audit exemption - can a small UK subsidiary of an overseas parent qualify?

Auditor resignation - auditor and company responsibilities

Balance sheet statements for small companies and LLPs

Charities - Financial reporting and scrutiny (England and Wales) 

Charities - Financial reporting and scrutiny (Northern Ireland) 

Charities - Financial reporting and scrutiny (Scotland)

Charities - Legal and regulatory framework

Community Interest Companies (CICs)

Companies limited by guarantee

Company size calculator (small and micro)

Company size - is a company micro?

Company size - is a company or group small?

Defective accounts and reports

Disclosure of related undertakings, parent entities and ultimate controlling parties

Directors’ loans - requirement for approval

Dormancy - is a company dormant?

Electronic signatures

Employee numbers - calculation

Employee numbers - disclosure

Foreign currency filing of accounts at Companies House

Illegal dividends in a private company

Ineligible companies and groups

Overseas company filing

Private company reduction of share capital

Purchase of own shares (private company)

Secured debts - disclosure

Signature - which documents in the annual accounts need one?

Subsidiaries - accounting for dividends received

Subsidiaries - exclusion from consolidation under FRS 102

Transfers of an asset under FRS 102 

Unlimited companies

 

Micro-entity accounts FAQ (FRF)

D

Data protection

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Data protection

Data Protection Act 1988

Engagement letters - Amendment for GDPR

Engagement letters - GDPR clauses and guidance

Engagement letters - GDPR - privacy notices

Fraud issues for members in business

GDPR - Client files

GDPR - Communicating safely with clients

GDPR - Data breaches

GDPR - Data mapping and documentation

GDPR - Data processor or data controller?

GDPR - Lawful basis for processing

GDPR - Rights of an individual

General Data Protection Regulations (GDPR)

Insolvency practitioners - disclosure of confidential information

Members in business - disclosure of confidential information

Members in practice - disclosure of confidential information

Police and other enforcement agencies - disclosure of confidential information 

E

Engagement

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Ethics for business

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Ethics for business

Anti-money laundering tipping off

Bribery Act 2010

COVID-19: Ethical issues for members in business

COVID-19: Ethical issues for members in practice

Disclosure of confidential information (for members in business)

Disclosure of confidential information to insolvency practitioners

Disclosure of confidential information to the police and other enforcement agencies 

Resolving ethical issues

The ethics of a Chartered Accountant in business 

Wrongful trading

Using social media

What are the risks of acting as a defacto or shadow director?

Business case studies

Acting without sufficient expertise

Inappropriate business practices

Incorrect financial reporting

Inducements for non-disclosure

Non-disclosure to auditors

Offshore account

Personal financial interest in proposal

Unsupported expenses case study

Ethics podcasts and webinars

Acting with integrity introduction

Real integrity in organisations

Acting in the public interest

Promoting integrity in organisations

Dubious practices: What should you do?

Ethics for practice

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Ethics for practice

Actuarial valuation (non-audit services)

Anti-money laundering tipping off

Board meetings (non-audit services)

Buying and selling fees

Change of professional appointment - client acceptance

Change of professional appointment - incoming accountant

Change of professional appointment - outgoing accountant

Charities - can I undertake an independent examination of a charity?

COVID-19: Ethical issues for members in practice

Directors - risks of acting as a defacto or shadow director

Disclosure of confidential information (for members in practice)

Disclosure of confidential information to insolvency practitioners

Disclosure of confidential information to the police and other enforcement agencies

Fee percentage limits

Gifts and hospitality

Initial consultation - can I charge for giving fairly detailed advice

Initial free consultations

Independence requirements when conducting audit or assurance engagements

Information barriers (Chinese walls) for smaller practices

Objectivity - ensuring

Online reviews

OPEI - What is an other entity of public interest?

Probate - ethical considerations for probate practitioners

Payments from a client's own account

Rotation of audit partners and staff

Social media

Tax advocacy (non-audit services)

Trustee of trust with shares in an audit client

Vulnerable clients

Practice case studies

Confidentiality

Independence

F

FRS 102

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FRS 102

Abridged accounts for small companies

Amortised cost calculator

Balance sheet statements for small companies and LLPs

Can accounts be prepared and filed at Companies House in a foreign currency?

Can I capitalise website development costs under FRS 102?

Can I revalue Intangible Assets under FRS 102?

Charities - Financial reporting and scrutiny (England and Wales) 

Charities - Financial reporting and scrutiny (Northern Ireland) 

Charities - Financial reporting and scrutiny (Scotland) 

Coronavirus government support schemes under FRS 102

COVID-19-Related rent concessions under FRS 102 and FRS 105

Cryptocurrencies under FRS 102

Deferred tax under FRS 102

Disclosure of related undertakings, parent entities and ultimate controlling parties

Does a charity need a cash flow statement?

Do I have to disclose employee numbers?

Do I need to disclose secured debts?

Fixed asset investments under FRS 102

Foreign currency translation under FRS 102  

FRS 102: First-time adoption and transition considerations

FRS 102: Is a statement of cash flows required if FRS 102 is adopted for 31 December 2015 year ends? 

FRS 102: Small company requirements under Section 1A  

FRS 102: What is the useful economic life of goodwill under FRS 102 and FRSSE 2015?

Hedge accounting under FRS 102

Groups under FRS 102

Hive up under FRS 102

How does a lessee account for a rent free period under FRS 102?

How do I account for a change in depreciation?

How do I account for a dividend received from a subsidiary?

Intangible assets under FRS 102

Investment property under FRS 102

Leases under FRS 102

Limited liability partnerships: What standard when?

Preference shares - equity or liability under FRS 102?

Redundancies under FRS 102

Related party disclosures under FRS 102

Transfers between investment property, PPE and inventories under FRS 102

What is the lease term?

When can a subsidiary be excluded from consolidation under FRS 102?

Which accounting standard do I use for clubs, associations and societies?

Which accounting standard do I use for sole traders and partnerships?

Which accounting standard do I use for SSAS pension schemes?

Financial Reporting Faculty FAQs 

FRS 102: Financial instruments disclosures 

FRS 102: Hedge accounting

FRS 102: Intercompany loans at non-market rates  

Webinars

FRS 102 and financial instruments – hedging

The new EU Accounting Directive – what UK companies need to know now 

FRS 105

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FRS 105

Balance sheet statements for small companies and LLPs

Coronavirus government support schemes under FRS 105

COVID-19-Related rent concessions under FRS 102 and FRS 105

Company Voluntary Arrangements (CVAs)

Employee numbers - disclosure

Foreign currency filing of accounts at Companies House

Key differences between FRS 102 and FRS 105

Leases - what is the lease term?

Losses - allocation in LLPs

Secured debts - disclosure

Sole traders and partnerships – which standard?

Subsidiaries - accounting for dividends received

Financial Reporting Faculty

Micro-entity accounts FAQ

G

H

I

J

K

L

Law (General)

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Law (General)

Anti-money laundering client due diligence

Auditor Liability Limitation Agreements

Bribery Act 2010

Charities - can I undertake an independent examination?

Charities - Legal and regulatory framework

Data protection - GDPR

Electronic signatures

Fees - should I continue to act for clients unable to pay?

Goodwill - can we take our audit clients out as a gesture of goodwill?

Liens

Partnership agreements

Reproduction of ICAEW content

Services directive

Solicitors - finding a solicitor 

Business case studies

Inappropriate business practices

Inducements for non-disclosure

Non-disclosure to auditors

Offshore account

See separate A-Z category for COMPANY LAW

M

N

O

P

Practice

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Practice

Arrangements of alternates

ATOL whole firm compliance review checklist 

Audit registration - can an entity become audit registered?

Auditor Liability Limitation Agreements

Auto-enrolment

Bribery Act 2010

Buying and selling fees

Change of appointment

Changes in the composition of a firm

Checklist - are you ready to go into practice

Client’s money regulations

Clients’ money regulations compliance review

Cold file audit compliance review

Consultation arrangements 

Credit control procedures

Data protection - GDPR

Decision to accept appointment

Disclosure of confidential information (for members in practice)

Disclosure of confidential information to insolvency practitioners

Disclosure of confidential information to the police and other enforcement agencies 

Disengagement checklist

Disengagement letters

DPB compliance review

Email footers and disclaimers

Employment contracts

Employment references

Engagement letters

Engagement letter - haven't issued one

Fee protection insurance

Fit and proper declaration

ICAEW statement on engaging in public practice (valid from 1 January 2017) 

Letters of representation

Limited company - letterhead checklist

Limited company - example letterhead

LLP - letterhead checklist

LLP - example letterhead

Making tax digital for VAT: A starting point for members in practice

Managing professional liability of accountants - illustrative wordings

Marketing

Online reviews

Partnership agreements

Partnerships - letterhead checklist

Partnerships - example letterhead

Practice Assurance compliance review

Practice insurances

Practice names and letterheads 

Services directive

Sole practitioner - letterhead checklist

Sole practitioner - example letterhead

Sole practitioners - coping with their incapacity or sudden death

Subcontracting in accountancy

Use of 'Chartered Accountant'

Use of description - Is an entity a member firm and can it use the description ‘chartered accountant’?

Whole firm audit compliance review

Vulnerable clients

Wrongful trading

Withholding signature or service

Professional appointments

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Professional appointments

Anti-money laundering client due diligence

Change of professional appointment - client acceptance

Change of professional appointment - incoming accountant

Change of professional appointment - outgoing accountant

Charities - can I undertake an independent examination?

Charging for detailed advice at initial consultation

Engagement letters and privacy notices

Information barriers (Chinese walls) for smaller practices

Initial free consultations

Resigning close to tax filing deadline

Vulnerable clients

Q

R

S

Small companies

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Small companies

Abridged accounts for small companies

Accounts filing exemptions under the Companies Act 2006 (SI 2015/980)

Audit exemption - can a small UK subsidiary of an overseas parent qualify?

Audit requirement for a company

Balance sheet statements for small companies and LLPs

Company size calculator (small and micro)

Employee numbers - calculation

Ineligible companies and groups

Company size (micro)

Company size (small)

Related party disclosures under FRS 102

Small company requirements under FRS 102 section 1A

UK company law and financial reporting changes

T

U

UK GAAP

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UK GAAP

Accounts preparation under UK GAAP - Key topics

Amortised cost calculator

Can I capitalise website development costs under FRS 102?

Can I revalue Intangible Assets under FRS 102?

Does a charity need a cash flow statement?

Do I have to disclose employee numbers?

Do I need to disclose secured debts?

Amortised cost calculator

Deferred tax under FRS 102

Excluded subsidiaries: When can a subsidiary be excluded from consolidation under FRS 102?

Fixed asset investments under FRS 102

Foreign currency translation under FRS 102

Groups under FRS 102

Hive up under FRS 102

Intangible assets under FRS 102

Investment property under FRS 102

Leases under FRS 102

Preference shares: equity or liability under FRS 102

Related party disclosures under FRS 102

Section 1A small entities

Transitioning to FRS 102

UK company law and financial reporting changes

Financial Reporting Faculty

FRS 102: Intercompany loans at non-market rates 

FRS 102: Financial instruments: renegotiating loans on substantially different terms 

How does a lessee account for a rent free period under FRS 102?

How do I account for a change in depreciation?

How do I account for a dividend received from a subsidiary?

What is the lease term?

Which accounting standard do I use for clubs, associations and societies?

Which accounting standard do I use for sole traders and partnerships?

Webinars

FRS 102 and financial instruments - hedging

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W

X-Z

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