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Audit & Beyond

A collection of topical features and opinion pieces on audit and assurance, plus all the latest news and developments.

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Ethical considerations around data hosting

  • Article
  • ICAEW
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.
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Communicating clearly in group audit engagements

  • Article
  • Helen Pierpoint
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-speakers.
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Exclusive

UK Audit Regulations and Guidance

  • Article
  • ICAEW
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.
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Regulars

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Auditing and reporting updates: March 2025

New ICAEW Code of Ethics, Virgin Media pension ruling, plus other technical and practical resources to support auditors.

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Q&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.

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Technical 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.

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