Technical Releases and representations
This guide provides information about Technical Releases and representations issued by ICAEW, and explains how you can find the full text of a Technical Release or representation.
Technical Releases on auditing
The Institute of Chartered Accountants in England and Wales (ICAEW) has issued technical releases providing guidance to members on audit issues and details of the Institute's representations on auditing since 1972. On this page you can view a timeline of Technical Releases and Representations issued by the Institute on auditing.
Faculty guides
Guidance to help firms prepare their audit reports for certain specific situations
TAS helpsheets
Audit and assurance helpsheets produced by Technical Advisory Services
Displaying 1-21 of 21 results
Exclusive
TECH 10/12 AAF (REVISED) Reporting to Third Parties
- 06 Mar 2025
- PDF (680kb)
This guidance, ICAEW Technical Release TECH 10/12 AAF (Revised), is issued by the Audit and Assurance Faculty of ICAEW in October 2024 to assist practitioners when asked to provide reports
that have been requested by third parties.
Exclusive
Framework document for practitioners' report on grant claims (Tech 12/23 AAF)
- 06 Dec 2023
- PDF (1,010kb)
Guidance to assist accountants when asked to provide reports on grant claims, reflecting good practice principles for grant-paying bodies and grant recipients.
Assurance Reporting on Relevant Trustees (TECH 04/13 AAF) (Relevant Trustee Supplement to ICAEW AAF 02/07)
- 26 Jun 2021
- PDF (336kb)
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.
Solicitors Regulation Authority Accounts Rules: Accountant’s Reports for full reporting periods after 25 November 2019 (TECH 01/21 AAF)
- 04 Mar 2021
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.
Assurance reporting on Master Trusts (TECH 05/20 AAF)
- 03 Apr 2020
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)
- 29 Jan 2020
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 made available to third parties (TECH 01/20 AAF)
- 01 Jan 2020
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.
Requests for References on Clients' Financial Status and Their Ability to Service Loans (TECH 02/01 AAF - Revised)
- 11 Dec 2019
- PDF (368kb)
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.
Reporting to regulators on regulatory accounts (TECH 02-16 AAF – Revised)
- 21 Jun 2019
- PDF (791kb)
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.
Assurance Review Engagements on Historical Financial Statements - Revised (TECH 09/13 AAF)
- 29 Mar 2019
- PDF (334kb)
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.
The Audit Report and Auditors Duty of Care to Third Parties - Revised (TECH 01/03 AAF)
- 21 May 2018
- PDF (561kb)
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.
Management Representation Letters: Explanatory Note - Revised (TECH 04/02 AAF)
- 29 Mar 2018
- PDF (299kb)
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.
Exclusive
Chartered Accountants’ Reports on the Compilation of Historical Financial Information of Unincorporated Entities (TECH 08/16 AAF)
- 29 Mar 2016
- PDF (243kb)
This is intended to give general advice to members when they compile historical financial information for their clients. The guidance covers the compilation of historical financial information of unincorporated entities for a specific purpose or purposes. This Technical Release replaces AUDIT 03/10 Chartered Accountants’ Reports on the Compilation of Financial Statements of Unincorporated Entities.
Exclusive
Chartered Accountants’ Reports on the Compilation of Financial Information of Incorporated Entities (TECH 07/16 AAF)
- 28 Mar 2016
- PDF (873kb)
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.
Exclusive
Receipt of Information in Confidence by Auditors (TECH 10/14 AAF)
- 08 May 2014
- PDF (210kb)
Guidance that provides assistance for auditors when they receive information in confidence. It covers the requirements that apply in situations where the information might be relevant to the audit and the duty auditors have to those providing the information. This guidance supersedes AUDIT 2/99/TECH 16/99 issued in December 1999 which is withdrawn.
Exclusive
Access to Information by Successor Auditors (TECH 01/08 AAF)
- 01 Aug 2008
- PDF (294kb)
Guidance for both predecessor and successor auditors on the provision of access to information. It covers the mandatory regime put in place by the Companies Act 2006 and Audit Regulation 3.09.
Exclusive
A Framework for Assurance Reports on Third Party Operations (TECH 02/07 AAF)
- 01 Nov 2007
- PDF (424kb)
Guidance on performing assurance engagements on various aspects of business relationships that are undertaken between organisations.
Exclusive
Identifying and Managing Certain Risks Arising from the Inclusion of Reports from Auditors and Accountants in Prospectuses (TECH 02/06 AAF)
- 01 Apr 2006
- PDF (80kb)
Guidance which addresses safeguards for accountants who prepare reports for inclusion in or with prospectuses and investment circulars; and for auditors whose audit report is to be included or referred to in a prospectus or other investment circulars.
Exclusive
Access to Working Papers by Investigating Accountants (TECH 04/03 AAF)
- 01 Oct 2003
- PDF (479kb)
Guidance to assist auditors in managing their risk when permitting access to their audit working papers, replacing Audit 3/95 Access to Working Papers by Investigating Accountants.
Exclusive
Firm's Reports and Duties to Lenders in Connection with Loans and Other Facilities to Clients and Related Covenants (TECH 04/00 AAF TECH 29/00)
- 01 Jan 2000
- PDF (100kb)
Guidance that provides considerations for firms regarding the extent of their duty of care when asked to provide reports in connection with loans and other facilities made available to their clients.
Exclusive
The Ascertainment and Confirmation of Contingent Liabilities Arising from Pending Legal Matters (TECH 02/95 AAF)
- 01 Oct 1995
- PDF (39kb)
Guidance on procedures that can be adopted for the verification of the existence (though not specific amounts) of contingent liabilities arising from legal matters.
Displaying 1-21 of 21 results
Technical Releases and representations
This guide provides information about Technical Releases and representations issued by ICAEW, and explains how you can find the full text of a Technical Release or representation.
Technical Releases on auditing
The Institute of Chartered Accountants in England and Wales (ICAEW) has issued technical releases providing guidance to members on audit issues and details of the Institute's representations on auditing since 1972. On this page you can view a timeline of Technical Releases and Representations issued by the Institute on auditing.
Faculty guides
Guidance to help firms prepare their audit reports for certain specific situations
TAS helpsheets
Audit and assurance helpsheets produced by Technical Advisory Services
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