Technical Releases and representations
Technical Releases on corporate finance
Technical Releases on financial services
Technical Releases on business and company law
Displaying 1-23 of 23 results
TECH 06/20BL Exemption from audit by parent guarantee
- Oct 2020
- PDF (218kb)
This is a guide to the exemption from audit under s479A-479C of the Companies Act 2006.
Registration of Consultant Lobbyists - Implications for Member Firms (TECH 01/17 BL)
- Feb 2017
- PDF (1,102kb)
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 For this reason, TECH04/16BL has been withdrawn with immediate effect and replaced with TECH01/17BL.
Guidance on realised and distributable profits under the Companies Act 2006 (TECH 02/17 BL)
- Feb 2017
- PDF (1,743kb)
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.
Guidance on realised and distributable profits under the Companies Act 2006 (TECH 05/16 BL: Updated TECH 02/10)
- May 2016
- PDF (1,724kb)
Exposure draft of updated guidance on realised and distributable profits under the Companies Act 2006 issued by the Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Scotland (the Institutes) in March 2016.
ICAEW and ICAS Guidance on realised and distributable profits under the Companies Act 2006 (Updated TECH 02/10)
- Mar 2016
- PDF (1,733kb)
Updated TECH 02/10 – ICAEW and ICAS Guidance on realised and distributable profits under the Companies Act 2006.
Accountants and legal services - Revised (TECH 01/16 BL)
- Jan 2016
- PDF (314kb)
This statement provides 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. Updated in September 2018 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
Managing the professional liability of accountants (TECH 09/15 BL)
- Oct 2015
- PDF (439kb)
The purpose of this guidance is to assist members in managing their risk of liability to clients and third parties. First issued in February 2011, updated in October 2015
Guidance on donations by a company to its parent charity (TECH 16/14 BL)
- Oct 2014
- PDF (223kb)
Guidance on the application of company law on distributions to charitable donations to their parent made by UK subsidiaries of registered charities.
Guidance on managing conflicts of interest (TECH 06/14 BL)
- May 2014
- PDF (160kb)
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.
Audit reporting on multi-employer scheme segregated accounts (TECH 12/13 BL)
- Nov 2013
- PDF (269kb)
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.
Exemption for audit by parent guarantee (TECH 07/13 BL)
- Jun 2013
- PDF (104kb)
This Technical Release provides guidance on the exemption from audit under s479A-479C of the Companies Act 2006 (the Act) for companies. Equivalent provisions are in place for LLPs.
Public Interest Disclosure Act 1998
- Mar 2012
- PDF (23kb)
Guidance issued in December 1999 by the Business Law Committee of the Institute of Chartered Accountants in England and Wales, for Chartered Accountants working in practice or industry.
Residential Service Charge Accounts (TECH 03/11)
- Oct 2011
- PDF (827kb)
Guidance on accounting for and reporting on residential service charges. This replaces the consultation draft Tech 01/10.
Guidance for directors on accounting records under the Companies Act 2006 (TECH 01/11)
- Jan 2011
- PDF (51kb)
Guidance on the meaning and application of the 'adequate accounting records' requirement in section 386.
Distributable Profits (TECH 02/10)
- Oct 2010
- PDF (1,590kb)
Guidance on the determination of realised profits and losses in the context of distributions under the Companies Act 2006.
Anti-money Laundering Guidance for the Accountancy Sector (TECH 04/08)
- Aug 2008
- PDF (518kb)
Guidance for accountants on the prevention of money laundering and the countering of terrorist financing.
Accounting Issues from the Single Payment Scheme (TECH 19/05)
- May 2005
- PDF (194kb)
Guidance on accounting issues arising from the single payment scheme.
Anti-money Laundering for Insolvency Practitioners (TECH 20/04)
- Jun 2004
- PDF (60kb)
Guidance on compliance with the anti-money laundering legislation, specific to issues likely to arise in relation to insolvency practice.
Disclosure of the Nature & Cost of Services Provided by Auditors (TECH 24/03)
- Jul 2003
- PDF (40kb)
Guidance on the disclosures by quoted companies of the nature and cost of non-audit services provided by their auditors.
Disclosure of the Nature and Value of Services Provided by Auditors (TECH 32/02)
- Dec 2002
- PDF (42kb)
Guidance on the disclosure in company accounts of the nature and cost of services provided by their auditors.
Accounting by Limited Liability Partnerships (TECH 06/02)
- May 2002
- PDF (87kb)
Guidance containing a Statement of Recommended Practice for limited liability partnerships.
Mortgage lenders - Accounting for Self Insurance of Loan Risk (TECH 20/01)
- Dec 2001
- PDF (15kb)
Guidance for Chartered Accountants working in or auditing the financial statements of enterprises in mortgage-lending industry.
EU Endorsement and Enforcement of International Accounting Standards (TECH 23/00)
- Aug 2000
- PDF (18kb)
Guidance containing a policy statement on EU endorsement and enforcement of International Accounting Standards.
Displaying 1-23 of 23 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 corporate finance
ICAEW has issued Technical Releases and representations on corporate finance issues since the 1970s. On this page you can view a timeline of Technical Releases and representations issued by the Institute on this topic.
Technical Releases on financial services
ICAEW has issued Technical Releases and representations on financial services since the 1970s. On this page you can view a timeline of Technical Releases and representations issued by the Institute on this topic.
Technical Releases on business and company law
ICAEW has issued Technical Releases and representations on aspects of business and company law since 1972. On this page you can view a timeline of Technical Releases and representations issued by the Institute on this topic.