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Legal and regulatory Technical Releases

View legal and regulatory technical releases in date order.

ICAEW technical releases are a source of good practice guidance on technical and practice issues relevant to the work of ICAEW Chartered Accountants, accountants and other professionals.

TECH 01/17 BL: Registration of Consultant Lobbyists - Implications for Member Firms

This Technical Release has been produced to expand upon the guidance given in TECH04/16BL. Nothing included in TECH04/16BL has become inappropriate, but further discussions with the Registrar have clarified some of the provisions of the legislation and their interpretation. For this reason, TECH04/16BL has been withdrawn with immediate effect and replaced with TECH01/17BL.

TECH 02/17 BL: Guidance on realised and distributable profits under the Companies Act 2006

This Technical Release provides guidance on realised and distributable profits under the Companies Act 2006 (as amended) (the Act) and all relevant statutory instruments made under the Act. Its purpose is to identify, interpret and apply the principles relating to the determination of realised profits and losses for the purposes of making distributions under the Act. It is based on the guidance previously issued as TECH 02/10 in October 2010 but has been updated as proposed in TECH 05/16 which was issued for comment in March 2016.

TECH 01/16 BL: Accountants and legal services

This statement was issued in January 2016 to provide guidance to Members in practice on the provision of legal services to their clients, whether directly or in conjunction with a law firm, and the legal and regulatory conditions which may apply. The guidance reflects the provisions of the Legal Services Act 2007 (the Act) and other law, as at the date of issue. All previous guidance on this subject has now been withdrawn with immediate effect.

TECH 06/14 BL: Guidance on managing Conflicts of Interest

Guidance issued by the Business Law Committee of ICAEW on the implications of the decision in the English legal case of Prince Jefri Bolkiah vs. KPMG. It replaces TECH 04/00 ‘Conflicts of Interest and Confidentiality’ which has been withdrawn

TECH 12/13 BL: Audit reporting on multi-employer scheme segregated accounts

Guidance has been issued by the Pensions Committee of the Institute of Chartered Accountants in England and Wales on audit reports to Trustees on the accounts of pension schemes prepared for segregation under the Pension Protection Fund Multi – Employer Regulations. The guidance has been produced after discussions with the Pension Protection Fund.

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