Framework for the preparation of accounts revised January 2017

Revised ICAS guidance (January 2017) on chartered accountants' professional responsibilities when an accounts preparation engagement is undertaken for a client.

Download: Framework for the Preparation of Accounts PDF [400 KB]

This guidance is applicable for accounting periods commencing on or after 1 January 2016.

There are no substantive changes to the guidance. The revisions relate to the implementation of New UK GAAP, changes to the ICAS Code of Ethics and amendments to the Companies Act 2006 but does not contain any further substantive changes.


  • Corporate and financial reporting
  • Guidance

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