By ensuring that you have an alternate agreement in place, and providing your immediate family and senior staff with access to the agreement with your alternate, you will help avoid uncertainties that could create further concern and distress at a difficult time.
There is no requirement to inform the ICAEW of your alternate arrangements unless you are a sole practitioner holding clients’ money.
Sole practitioners holding clients’ money
Regulation 31 of the Clients’ Money regulations requires any sole practitioner who holds clients’ money to notify ICAEW of their alternate arrangements. You can do this using this notification form.
Finding an alternate
If you have difficulty in finding a suitable alternate, please contact your local District Society.
Further support
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