2018 edition of ICAEW’s guidance for skilled persons conducting reviews (s166 and s166A reviews) for the Prudential Regulation Authority (PRA), Financial Conduct Authority (FCA) and the Bank of England.
Financial Services Technical Releases
A listing of Technical Releases published by the Financial Services 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Technical releases that have been withdrawn can be found by using the archive search at the bottom of the page.
ICAEW assurance framework. This guidance aims to promote consistency in the practices adopted for assurance work on banking regulatory ratios, including capital, liquidity and leverage ratios.
This guidance was issued by ICAEW in December 2014 to help chartered accountants and other professionals who are asked to report under Section 166 (s166) and Section 166A (s166A) Financial Services and Markets Act 2000 (FSMA), as amended by the Financial Services Act 2012 (FS Act).
Guidance to assist assurance practitioners engaged to perform work on submission to, or compilation of, benchmarks, indices and independent price reports.
Guidance for auditing financial statement disclosures made under IFRS 7 (FRS 29), financial instruments: disclosures.
Guidance for accountants and auditors of life assurers on the accounting implications of changes to the rules for calculating the technical provisions. It replaces the interim guidance contained in FSF 01/07