Guidance to assist the development of good practice by ‘Relevant Trustees.’ These are trustees who as part of their business as a trustee, offer pensions trustee services in relation to trust schemes and who either are on the Trustee Register or adopt this framework voluntarily.
This technical release has been prepared for ICAEW members involved in the preparation of an Accountant's Report in respect of the Solicitors Regulation Authority Accounts Rules effective from 25 November 2019.
This Technical Release is published by ICAEW’s Audit and Assurance Faculty. It provides practical guidance for accountants reporting to the SRA under the SRA Accounts Rules effective from 25 November 2019.
Guidance on the performance of assurance engagements on governance control activities established by trustees of Master Trusts.
ATOL Reporting Accountants - Reporting to the Civil Aviation Authority (TECH 02/20 AAF) is a Technical Release published by ICAEW’s Audit and Assurance Faculty.
Assurance reports on internal controls of service organisations available to third parties (TECH 01/20 AAF) is a Technical Release published by ICAEW’s Audit and Assurance Faculty.
Guidance that provides assistance when accountants receive requests for references where there is no need to perform any work, research or investigation to produce the reference. Issued September 2001 and updated December 2019.
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.
Guidance for chartered accountants on assurance review engagements over historical financial statements in accordance with the International Standard on Review Engagements (ISRE) 2400 (Revised). Updated in September 2018 and March 2019, it includes a new appendix on application to the micro-entities regime.
Guidance for auditors on the audit report. Updated in May 2018, it assists auditors in managing the risk of inadvertently assuming a duty of care to third parties in relation to their audit reports.