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ICAEW Licensed Practice Handbook and guidance

The following guidance is for firms licensed to undertake ATOL Returns work. Please read this guidance carefully to ensure your firm complies with the requirements of the scheme.

ICAEW Licensed Practice Handbook - effective 1 June 2023
The Handbook was updated on 1 June 2023 due to changes to ICAEW's disciplinary framework. The amendments are consequential changes only. For example, some committee names have been updated and references to specific Disciplinary Bye-laws have changed.
Guidance from CAA – download the CAA’s Official Record Series 3 including Appendix A, Requirement for ATOL Reporting Accountants
ICAEW Technical Release 02/20AAF – Revised arrangements for ATOL Reporting Accountants reporting to the Civil Aviation Authority
ATOL whole-firm compliance review checklist
ATOL cold file review compliance review checklist