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Audit and Assurance Technical Releases

A listing of Technical Releases published by the Audit and Assurance Faculty with the most recently published showing first.

Technical releases that have been withdrawn can be found by using the archive search at the bottom of the page.

Assurance reports on internal controls of service organisations made available to third parties (TECH 01/20 AAF)

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Guidance for practitioners engaged to give an assurance report on internal controls at service organisations. The scope of assurance reporting covers internal controls over the service the service organisation provides and is not restricted to controls related to financial reporting. The guidance contains reporting and assessment criteria for a range of financial service organisations.

SRA Accounts Rules: Interim Guidance (TECH 16/15 AAF)

This interim guidance has been prepared for ICAEW members involved in the preparation of an accountant’s report in respect of the Solicitors Regulation Authority (SRA) Accounts Rules requirements. Note: This interim guidance has been amended to reflect changes made to the SRA Accounts Rules references.

Reporting to regulators on regulatory accounts (TECH 02-16 AAF – Revised)

Guidance which aims to promote consistency in the practices adopted in respect of regulatory reporting by independent accountants, taking into consideration the requirements of regulators. Issued in 2016 and updated in June 2019, it replaces ICAEW Technical Release Audit 05/03 Reporting to regulators of regulated entities.

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