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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.




Company law


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)




FRS 102


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  


FRS 102 and financial instruments – hedging

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









Arrangements of alternates

ATOL whole firm compliance review checklist 

Audit registration - can an entity become audit registered?

Auditor Liability Limitation Agreements


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


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