ICAEW.com works better with JavaScript enabled.

Working in the regulated area of audit

Firms working in the regulated area of audit are required to comply with the Audit Regulations and guidance. On this page, you'll find links to advice and guidance to help your firm remain compliant.

Audit eligibility changes: check your firm will meet new requirements

Firms will have until 1 April 2025 to comply.

Find out more
Measuring tape
Audit

Audit Regulations and Guidance

  • Listing
  • Professional Standards Department
Regulations and guidance for those working in the regulated area of audit in the UK, Ireland and the Crown Dependencies.
Find out more

Become a registered auditor

  • Helpsheets and support
  • Professional Standards Department
This section explains what constitutes regulated audit work, what is meant by the term 'registered auditor' and how your firm can become a registered auditor. Application forms are also available in this section as well as a guide to which forms your firm will need to complete.
Find out more
Book and glasses

Local public audit in England

  • Helpsheets and support
  • Professional Standards Department
ICAEW is responsible for the licensing, registering and monitoring of auditors who wish to carry out audits of local public bodies. This page explains what accountancy firms and individuals need to do to become a registered local auditor under the Local Audit and Accountability Act 2014.
Find out more
Book and glasses

Guidance

Audit resources

Practical audit support and guidance available to ICAEW auditors including the latest regulatory updates, webcasts and monitoring reports.

Find out more
Quality assurance monitoring of ICAEW audit firms

This page provides more information about our audit monitoring visit process.

Find out more
ICAEW’s role as an improvement regulator

Our role as an improvement regulator is to strengthen trust in ICAEW Chartered Accountants and firms. We do this by enabling, evaluating and enforcing the highest standards in the profession.

Find out more
Annual return to ICAEW

Discover guidance on accessing and completing your firm’s annual return.

Find out more
Application for voluntary withdrawal

This form is for firms that wish to voluntarily withdraw a regulated service currently held with ICAEW. An application for voluntary withdrawal is only effective once it has been accepted by ICAEW. In some circumstances the application may have to be referred to the relevant regulatory committee for approval.

Find out more
Check your eligibility status

The audit registration committee continues to see cases where structural issues mean that a firm is not eligible for audit registration. Eligibility issues can prevail for a matter of months, or for a number of years. We highlight issues that come to our attention, but audit eligibility is the sole responsibility of the audit firm. Please check your status.

Find out more
Matters of Material Significance reportable to UK charity regulators

Guidance for auditors and independent examiners about the statutory duty to report any matters of significance to charity regulators in England and Wales, Scotland and Northern Ireland.

Find out more

Key resources

Audit Monitoring Report 2023/24 Audit monitoring support webinars Audit News 2024 registrations and fee notices ICAEW training films