Featured
Ethical considerations around data hosting
- Article
- ICAEW
Communicating clearly in group audit engagements
- Article
- Helen Pierpoint
UK Audit Regulations and Guidance
- Article
- ICAEW
Regulars
Auditing and reporting updates: March 2025
New ICAEW Code of Ethics, Virgin Media pension ruling, plus other technical and practical resources to support auditors.
Read moreQ&A: March 2025
ICAEW’s Technical Advisory Service offers answers to some topical questions from auditors, including on going concern, consolidated accounts and group audit.
Read moreTechnical news in brief
ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting and ethics.
Read more- Helpsheets and support
- ICAEW
- 13 Mar 2025
ICAEW’s Technical Advisory Service offers answers to some topical questions.
- Article
- ICAEW
- 13 Mar 2025
All audit firms need to be aware of new provisions around ‘data hosting’ in the Revised Ethical Standard 2024. BDO’s Omid Tissier offers insights on key aspects and potential impacts.
- Article
- Helen Pierpoint
- 13 Mar 2025
Effective two-way communication between the group and component auditors is key under ISA 600. Helen Pierpoint considers associated challenges and shares tips on communicating with non-native English-…
- Article
- ICAEW
- 13 Mar 2025
Explore how new global standards for both assurance and ethics are advancing trust and transparency in sustainability reporting and assurance.
- Article
- ICAEW
- 13 Mar 2025
All audit firms are reminded of the April 2025 deadline for compliance with new provisions in the current Audit Regulations and the prospect of other changes during 2025.
- Article
- Hugh Morgan
- 13 Mar 2025
Many firms may benefit from reviewing how they undertake the audit of cash flow statements, and this Q&A from Hugh Morgan addresses the main issues involved.
- Article
- Helen Pierpoint and Amelia Pickard
- 13 Mar 2025
Understanding more about common requests for information can make them easier for pension scheme trustees to deal with. Helen Pierpoint and Amelia Pickard share some insights.
- Article
- ICAEW
- 13 Mar 2025
From 6 April 2025 an uplift in company size thresholds and reduction in reporting requirements will affect financial statement auditors, companies and LLPs.
- Helpsheets and support
- ICAEW
- 17 Jan 2025
ICAEW’s Technical Advisory Service offers answers to some topical questions from auditors.
- Article
- Peter Herbert
- 17 Jan 2025
Prepare for the 2024/25 reporting season with technical and practical tips from Peter Herbert to assist firms with implementation and compliance with revised regulations and standards.
- Article
- ICAEW
- 17 Jan 2025
Auditors and other professional assurance practitioners will want to become familiar with the new general-purpose standard for sustainability assurance.
- Article
- Helen Pierpoint and Amelia Pickard
- 17 Jan 2025
Planning and communication between management, auditors and trustees are key to an efficient audit process that can reduce the burden on pension scheme trustees. Helen Pierpoint and Amelia Pickard out…
- Article
- ICAEW
- 17 Jan 2025
Auditors can enhance development and application of their professional judgement with ICAEW’s e-learning programme – and gain four hours of verifiable CPD.
- Article
- ICAEW
- 17 Jan 2025
Strengthen ISQM 1 root cause analysis with good practice examples from audit firms and regulators.
- Article
- Jez Williams and Peter Herbert
- 17 Jan 2025
Still grappling with ISQM 1 implementation? Jez Williams and Peter Herbert share some problem-solving pointers for smaller firms.
- Article
- Lee Eagling and Gavin Leake
- 14 Nov 2024
To assist firms with enhancing their system of quality management and its annual evaluation, Lee Eagling and Gavin Leake share their top tips.
- Helpsheets and support
- ICAEW
- 14 Nov 2024
ICAEW’s Technical Advisory Service offers answers to some topical questions.
- Article
- Hugh Morgan
- 14 Nov 2024
Regulators are sharpening their focus on the audit of cash flow statements. Hugh Morgan shares tips on some common areas of weakness and errors for auditors.
- Article
- ICAEW
- 14 Nov 2024
Gain insights from auditors on key ISA 600 revisions, changes of emphasis and focus, plus good practices for group and component auditors.
- Article
- ICAEW
- 14 Nov 2024
Outsourcing and offshoring has grown. ICAEW research offers insights into common drivers and key considerations among larger and mid-tier firms.
- Article
- ICAEW
- 14 Nov 2024
Are your firm’s file assembly, completion and safeguarding procedures up to scratch? Review the basics with some reminders and insights from QAD.
- Article
- ICAEW
- 14 Nov 2024
Auditors of companies that need to follow the Code and others that choose to adopt it will need to prepare for coming changes.
- Article
- ICAEW
- 12 Sep 2024
Auditors and forensic specialists share insights on how audit quality can benefit from the use of forensic capabilities and techniques.
- Article
- 12 Sep 2024
Gain an overview of sustainability reporting and assurance developments with our primer on new and emerging regulations, standards and support resources.
- Article
- ICAEW
- 12 Sep 2024
Examples of good practices and key concerns offer all audit firms opportunities to improve policies, processes, and procedures in their systems of quality management.
- Article
- ICAEW
- 12 Sep 2024
Key issues for group and component auditors in the revised ISA 600, opportunities to improve audit work on consolidation and financial reporting, and small audit firm considerations.
- Article
- ICAEW
- 12 Sep 2024
Manage stress and strengthen resilience with support from ICAEW and caba, the independent occupational charity for the ICAEW community.
- Helpsheets and support
- ICAEW
- 12 Sep 2024
ICAEW’s Technical Advisory Service offers answers to some topical questions from auditors.
- Video
- ICAEW
- 12 Jul 2024
Delegates and speakers at the 2024 Audit and Assurance Faculty Conference are gearing up to meet the growing need and demand for sustainability assurance services. Let’s explore what’s on their minds.…
- Article
- Peter Herbert
- 12 Jul 2024
Sampling, cap sizes and substantive analytical procedures are hot topics for many auditors. Peter Herbert from Insight Training considers some of your key concerns.
- Article
- ICAEW
- 12 Jul 2024
Louise Hallsworth, Audit Partner at Baxter & Co, talks about why she chose a career in audit and why, after a few twists and turns, she decided to stay there.
- Video
- ICAEW
- 12 Jul 2024
IESBA Board Member Mark Babington talks to ICAEW about the relevance and importance of ethics when it comes to sustainability reporting and assurance.
- Article
- ICAEW
- 12 Jul 2024
All audit firms need policies and procedures for ISQM 2 engagement quality reviews. The Audit and Assurance faculty offers some reminders on the requirements and practical pointers for smaller firms o…
- Article
- Andrew Paul
- 12 Jul 2024
Understanding the use of IT can create headaches for group and component auditors. Andrew Paul considers some practical issues and ways to address them.
- Article
- Andrew Jarvis
- 12 Jul 2024
Annual appraisals of systems of quality management offer opportunities to adopt good practices and avoid pitfalls. Andrew Jarvis shares some insights and tips for small and mid-sized firms.
- Helpsheets and support
- ICAEW
- 12 Jul 2024
ICAEW’s Technical Advisory Service offers answers to some topical questions from auditors.
- Helpsheets and support
- ICAEW
- 14 May 2024
ICAEW’s Technical Advisory Service answers topical questions on UK audits, with pointers for group and component auditors.
- Article
- Peter Herbert
- 14 May 2024
Finesse your approach to audit sampling. Peter Herbert, from Insight Training, highlights some good practices and pitfalls for smaller firms to consider.
- Article
- ICAEW
- 14 May 2024
“It’s not just the right role you’re looking for, it’s the right place.” That’s the advice of Just Audit founder Rachel Davis as she discusses her career as an auditor.
- Helpsheets and support
- Audit and Assurance Faculty
- 14 Mar 2024
ICAEW’s Technical Advisory Service answers topical questions on UK audits and offers pointers to ICAEW guidance and other relevant resources.
- Podcast
- ICAEW Insights
- 09 Feb 2024
In this episode, we discuss how firms can maintain momentum on the International Standard of Quality Management.
- Podcast
- ICAEW Insights
- 01 Feb 2024
In this Insights In Focus episode, we discuss the future of audit and corporate governance reform.
- Helpsheets and support
- Audit and Assurance Faculty
- 12 Jan 2024
If your firm provides payroll services to an audited entity there are implications for the auditor. This Audit & Assurance Faculty Q&A outlines the considerations.
- Helpsheets and support
- ICAEW
- 17 Nov 2023
ICAEW’s Technical Advisory Service offers answers to some topical questions.
- Helpsheets and support
- ICAEW
- 08 Sep 2023
Fraud risk is a perennial area of concern for auditors and prompts many questions. This Audit & Assurance Faculty Q&A considers some.
- Helpsheets and support
- ICAEW
- 07 Jul 2023
ICAEW’s Technical Advisory Service offers answers to some topical questions.
- Helpsheets and support
- ICAEW
- 12 May 2023
ICAEW’s Technical Advisory Service offers answers to some topical questions.
- Helpsheets and support
- ICAEW
- 08 Mar 2023
ICAEW’s Technical Advisory Service offers answers to some topical questions.
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