News in Audit and assurance
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Developments in Audit 2021
Learn some of the key insights from the FRC’s latest edition of Developments in Audit.
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EC audit consultation
We highlight the European Commission’s consultation on the three pillars of corporate reporting.
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IAASB’s ISA for LCEs
We highlight the IAASB’s proposed ISA for Less Complex Entities.
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Going concern and pension scheme financial statements
Find out more about pension schemes and the audit of going concern.
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FRC review of use of APMs
We highlight the FRC’s review of the use of Alternative Performance Measures by UK companies.
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The ICAS public voice
Learn how ICAS has worked to inform public debate and policy making throughout 2021.
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FRC audit data analytics exceptions guidance
We highlight the FRC’s guidance on addressing exceptions in the use of audit data analytics.
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ICAS responds to BEIS consultation
ICAS has responded to the BEIS consultation ‘Restoring trust in audit and corporate governance’.
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Forming a Corporate Auditor profession
David Cruickshank CA, discusses ICAS’ recent paper ‘A roadmap to the Corporate Auditor profession’.
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Corporate Auditor report issued
We highlight ICAS proposals as to how Sir Donald Brydon’s recommendation to establish a Corporate Auditor profession could be implemented.
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EU sustainability reporting
Read about a proposal issued by the European Commission for greater consistency in sustainability reporting.
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BEIS supports ‘true and fair’
James Barbour highlights BEIS’ response to Sir Donald Brydon’s recommendation to replace ‘true and fair view’ with ‘present fairly, in all material respects’.
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Internal controls
James Barbour, Director, Policy Leadership highlights the ongoing debate on internal controls
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Audit and corporate governance reform
We highlight BEIS proposals in relation to internal controls
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Audit and corporate governance reform
We highlight BEIS proposals in relation to resilience statements.
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Audit & corporate governance reform - part one
We highlight the BEIS consultation on restoring trust in audit and corporate governance focussing on audit and related regulatory matters.
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Audit & corporate governance reform – part two
We highlight some of the key proposals that relate to companies in the BEIS consultation on restoring trust in audit and corporate governance.
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Integrated reporting assurance
Read about the IFAC and IIRC vision for accelerating integrated reporting assurance in the public interest.
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ICAS response to FRC’s (ISA) 240 ED
We highlight the ICAS response to the FRC on its proposed revised ISA (UK) 240 on the auditor's responsibilities relating to fraud
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Going concern guidance for auditors
We highlight the going concern guidance for auditors ‘Covid-19 and Beyond’ issued by ICAS in December 2020.