Annual safeguarding audits for FCA regulated firms

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This factsheet considers some of the questions and steps regulated firms and auditors/consultants may wish to consider in fulfilling the requirements set out in the Financial Conduct Authority’s (the FCA) guidance for payment services and e-money firms.

CASS 11 Debt Management

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Debt management activities are defined by the following which is regulated by a set of rules under CASS 11 for client money

Interest earned on client money bank accounts (CASS)

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This helpsheets provides firms the discretion on whether to pay a client any interest earned on client money balances. How much of the interest that is earned and paid over to the client is subject to a written agreement between the firm and the client.

COVID-19 challenges for business: Bounce Back Loan Scheme (BBLS) repayments

Helpsheet for small businesses starting their Bounce Back Loan Scheme (BBLS) repayments.

10 accounting and disclosures questions finance should be asking about LIBOR transition

ICAEW's Financial Services Faculty highlights 10 questions to inform the critical areas of accounting and financial disclosure that are being impacted by LIBOR transition.

10 questions corporates should be asking about LIBOR transition

ICAEW's Financial Services Faculty highlights 10 questions corporates can ask to build a robust conversation around how your firm is addressing readiness for LIBOR transition.

10 questions external auditors should be asking finance directors about LIBOR transition

ICAEW's Financial Services Faculty highlights 10 questions financial directors can expect from their external auditors, from front to back of the audit lifecycle, over the next 18 months.

10 questions Internal Audit should be asking about LIBOR transition

ICAEW's Financial Services Faculty highlights 10 questions to inform the critical contribution Internal Audit can make in firm's challenging and far-reaching transition to alternative reference rates

10 questions your firm should be asking about conduct risk in the context of LIBOR transition

ICAEW's Financial Services Faculty highlights 10 questions you can ask to build a robust conversation around how your firm is addressing conduct risk arising from LIBOR transition.

10 questions NEDs should be asking about LIBOR transition

ICAEW’s Financial Services Faculty highlight 10 questions non-executive directors can ask to build a robust conversation around how their business is responding to the change. Therefore, the imminent change to LIBOR and its replacement with overnight rates will be far-reaching.