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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.
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.
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.
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.
Guidance for auditors on management representation letters. Updated in March 2018, it reminds auditors of the need to consider the reliability of written representations as audit evidence.
Produced in association with the Pensions Regulator, this Technical Release addresses assurance reporting on governance control procedures established by trustees of Relevant Multi-employer Schemes (Master Trusts) and takes into account changes made by the Regulator.
This guidance was issued in April 2016 to outline to members new ATOL reporting requirements to the Civil Aviation Authority. It replaces TECH 07/12AAF.
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This Technical Release is intended to give guidance to members of ICAEW in practice when they compile financial statements for their clients. The guidance applies to the compilation of financial statements of incorporated entities, ie financial statements prepared in accordance with the Companies Act 2006.