Audit and Assurance
Exclusive
Framework document for practitioners' report on grant claims (Tech 12/23 AAF)
- Technical release
- 06 Dec 2023
- PDF (1,010kb)
Guidance to assist accountants when asked to provide reports on grant claims, reflecting good practice principles for grant-paying bodies and grant recipients.
Assurance Reporting on Relevant Trustees (TECH 04/13 AAF) (Relevant Trustee Supplement to ICAEW AAF 02/07)
- Technical release
- 26 Jun 2021
- PDF (336kb)
Guidance to assist the development of good practice by ‘Relevant Trustees.’ These are trustees who as part of their business as a trustee, offer pensions trustee services in relation to trust schemes and who either are on the Trustee Register or adopt this framework voluntarily.
Solicitors Regulation Authority Accounts Rules: Accountant’s Reports for full reporting periods after 25 November 2019 (TECH 01/21 AAF)
- Technical release
- 04 Mar 2021
This Technical Release is published by ICAEW’s Audit and Assurance Faculty. It provides practical guidance for accountants reporting to the SRA under the SRA Accounts Rules effective from 25 November 2019.
Solicitors Regulation Authority Accounts Rules Guidance for reporting accountants following the 2019 changes (TECH 03/20 AAF)
- Technical release
- 02 Feb 2020
Solicitors Regulation Authority (SRA) Accounts Rules – Guidance for reporting accountants following the 2019 changes (TECH 03/20 AAF) is a Technical Release published by ICAEW’s Audit and Assurance Faculty. It provides practical guidance for accountants reporting to the SRA under the SRA Accounts Rules effective from 25 November 2019.
ATOL Reporting Accountants - Reporting to the Civil Aviation Authority (TECH 02/20 AAF)
- Technical release
- 29 Jan 2020
ATOL Reporting Accountants - Reporting to the Civil Aviation Authority (TECH 02/20 AAF) is a Technical Release published by ICAEW’s Audit and Assurance Faculty.
Assurance reports on internal controls of service organisations made available to third parties (TECH 01/20 AAF)
- Technical release
- 01 Jan 2020
Assurance reports on internal controls of service organisations available to third parties (TECH 01/20 AAF) is a Technical Release published by ICAEW’s Audit and Assurance Faculty.
Requests for References on Clients' Financial Status and Their Ability to Service Loans (TECH 02/01 AAF - Revised)
- Technical release
- 11 Dec 2019
- PDF (368kb)
Guidance that provides assistance when accountants receive requests for references where there is no need to perform any work, research or investigation to produce the reference. Issued September 2001 and updated December 2019.
Reporting to regulators on regulatory accounts (TECH 02-16 AAF – Revised)
- Technical release
- 21 Jun 2019
- PDF (791kb)
Guidance which aims to promote consistency in the practices adopted in respect of regulatory reporting by independent accountants, taking into consideration the requirements of regulators. Issued in 2016 and updated in June 2019, it replaces ICAEW Technical Release Audit 05/03 Reporting to regulators of regulated entities.
Corporate Finance
Guidance for preparers of prospective financial information (TECH 04/20CFF)
- Technical release
- 27 Feb 2020
Brought to you by the Corporate Finance Faculty, ICAEW’s technical release TECH 04/20CFF Guidance for preparers of prospective financial information is a preparation framework for financial forecasts or projections, including forecasts prepared for public and private market finance-raising.
Guidance for preparers of pro forma financial information (TECH 06/15 CFF, TECH 01/15 CFF updated)
- Technical release
- 06 Oct 2015
- PDF (293kb)
This Technical Release is issued in the context of the Prospectus Directive (Directive 2003/71/EC) and provides practical help for applying the preparation and presentation requirements of the Prospectus Directive Regulation.
Guidance on financial position and prospects procedures (TECH 14/14 CFF, TECH 01/13 updated)
- Technical release
- 01 Jul 2014
- PDF (279kb)
TECH 14/14CFF addresses a regulatory requirement of companies seeking to list on a UK market. The guidance is aimed at directors and reporting accountants. TECH 14/14CFF should be implemented for listing processes beginning on or after 1 December 2014.
Corporate Reporting
Auditor remuneration technical release - TECH 01/22
- Technical release
- 25 Apr 2022
- PDF (482kb)
Updated guidance on the disclosure of auditor remuneration for the audit of accounts and other (non-audit) services which supersedes the guidance set out in TECH 14/13.
Financial Services
Guidance for skilled persons reviews (TECH 01/18 FSF)
- Technical release
- 17 Oct 2018
- PDF (828kb)
2018 edition of ICAEW’s guidance for skilled persons conducting reviews (s166 and s166A reviews) for the Prudential Regulation Authority (PRA), Financial Conduct Authority (FCA) and the Bank of England.
Banking regulatory ratios (TECH 03/17 FSF)
- Technical release
- 11 May 2017
- PDF (1,882kb)
ICAEW assurance framework. This guidance aims to promote consistency in the practices adopted for assurance work on banking regulatory ratios, including capital, liquidity and leverage ratios.
Assurance Reports on Benchmarks and indices (TECH 02/14 FSF)
- Technical release
- 27 Feb 2014
- PDF (523kb)
Guidance to assist assurance practitioners engaged to perform work on submission to, or compilation of, benchmarks, indices and independent price reports.
Legal and Regulatory
TECH 06/20BL Exemption from audit by parent guarantee
- Technical release
- 30 Oct 2020
- PDF (218kb)
This is a guide to the exemption from audit under s479A-479C of the Companies Act 2006.
Registration of Consultant Lobbyists - Implications for Member Firms (TECH 01/17 BL)
- Technical release
- 15 Feb 2017
- PDF (1,102kb)
This Technical Release has been produced to expand upon the guidance given in TECH04/16BL. Nothing included in TECH04/16BL has become inappropriate, but further discussions with the Registrar have clarified some of the provisions of the legislation and their interpretation. For this reason, TECH04/16BL has been withdrawn with immediate effect and replaced with TECH01/17BL.
Guidance on realised and distributable profits under the Companies Act 2006 (TECH 02/17 BL)
- Technical release
- 01 Feb 2017
- PDF (1,743kb)
This Technical Release provides guidance on realised and distributable profits under the Companies Act 2006 (as amended) (the Act) and all relevant statutory instruments made under the Act. Its purpose is to identify, interpret and apply the principles relating to the determination of realised profits and losses for the purposes of making distributions under the Act. It is based on the guidance previously issued as TECH 02/10 in October 2010 but has been updated as proposed in TECH 05/16 which was issued for comment in March 2016.
Guidance on realised and distributable profits under the Companies Act 2006 (TECH 05/16 BL: Updated TECH 02/10)
- Technical release
- 01 May 2016
- PDF (1,724kb)
Exposure draft of updated guidance on realised and distributable profits under the Companies Act 2006 issued by the Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Scotland (the Institutes) in March 2016.
ICAEW and ICAS Guidance on realised and distributable profits under the Companies Act 2006 (Updated TECH 02/10)
- Technical release
- 09 Mar 2016
- PDF (1,733kb)
Updated TECH 02/10 – ICAEW and ICAS Guidance on realised and distributable profits under the Companies Act 2006.
Accountants and legal services - Revised (TECH 01/16 BL)
- Technical release
- 27 Jan 2016
- PDF (314kb)
This statement provides guidance to Members in practice on the provision of legal services to their clients, whether directly or in conjunction with a law firm, and the legal and regulatory conditions which may apply. Updated in September 2018 the guidance reflects the provisions of the Legal Services Act 2007 (the Act) and other law, as at the date of issue. All previous guidance on this subject has now been withdrawn with immediate effect
Managing the professional liability of accountants (TECH 09/15 BL)
- Technical release
- 15 Oct 2015
- PDF (439kb)
The purpose of this guidance is to assist members in managing their risk of liability to clients and third parties. First issued in February 2011, updated in October 2015
Guidance on donations by a company to its parent charity (TECH 16/14 BL)
- Technical release
- 31 Oct 2014
- PDF (223kb)
Guidance on the application of company law on distributions to charitable donations to their parent made by UK subsidiaries of registered charities.