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Audit and Assurance Technical Releases

A listing of Technical Releases published by the Audit and Assurance Faculty with the most recently published showing first.

Technical releases that have been withdrawn can be found by using the archive search at the bottom of the page.

Chartered Accountants’ Reports on the Compilation of Historical Financial Information of Unincorporated Entities (TECH 08/16 AAF)

This is intended to give general advice to members when they compile historical financial information for their clients. The guidance covers the compilation of historical financial information of unincorporated entities for a specific purpose or purposes. This Technical Release replaces AUDIT 03/10 Chartered Accountants’ Reports on the Compilation of Financial Statements of Unincorporated Entities.

Reporting to regulators on Regulatory Accounts (TECH 02/16 AAF)

This guidance updates ICAEW Technical Release Audit 05/03 Reporting to regulators of regulated entities, originally issued in 2003. It aims to promote consistency in the practices adopted in respect of regulatory reporting by independent accountants, taking into consideration the requirements of regulators.

SRA Accounts Rules: Interim Guidance (TECH 16/15 AAF)

This interim guidance has been prepared for ICAEW members involved in the preparation of an accountant’s report in respect of the Solicitors Regulation Authority (SRA) Accounts Rules requirements. Note: This interim guidance has been amended to reflect changes made to the SRA Accounts Rules references.

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