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News in Audit and assurance

  1. FRC Position Paper

    In this article James Barbour CA highlights the FRC’s Position paper on audit and corporate governance reform.

  2. FRC’s modern-slavery report

    Find out more about the report and its recommendations

  3. FRC issues revised Audit Firm Code

    The new code is intended to strengthen independent oversight of the largest UK audit firms.

  4. Auditing climate disclosures

    We highlight new FRC Staff Guidance, Auditor responsibilities under ISA (UK) 720 on climate-related reporting.

  5. EC Corporate Reporting Consultation

    ICAS responds to the EC Consultation on Corporate Reporting – improving its quality and enforcement

  6. Response to ED-ISA for LCE

    ICAS responds to IAASB Exposure Draft- International Standard on Auditing for Less Complex Entities

  7. NSI Act (2021) now applicable

    The National Security and Investment (NSI) Act 2021 is now in effect. Find out what you need to know.

  8. Views sought on ISA for LCEs

    ICAS seeks views on the IAASB’s proposed ISA for LCEs

  9. Developments in Audit 2021

    Learn some of the key insights from the FRC’s latest edition of Developments in Audit.

  10. EC audit consultation

    We highlight the European Commission’s consultation on the three pillars of corporate reporting.

  11. IAASB’s ISA for LCEs

    We highlight the IAASB’s proposed ISA for Less Complex Entities.

  12. Going concern and pension scheme financial statements

    Find out more about pension schemes and the audit of going concern.

  13. FRC review of use of APMs

    We highlight the FRC’s review of the use of Alternative Performance Measures by UK companies.

  14. The ICAS public voice

    Learn how ICAS has worked to inform public debate and policy making throughout 2021.

  15. FRC audit data analytics exceptions guidance

    We highlight the FRC’s guidance on addressing exceptions in the use of audit data analytics.

  16. ICAS responds to BEIS consultation

    ICAS has responded to the BEIS consultation ‘Restoring trust in audit and corporate governance’.

  17. 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.

  18. Forming a Corporate Auditor profession

    David Cruickshank CA, discusses ICAS’ recent paper ‘A roadmap to the Corporate Auditor profession’.

  19. EU sustainability reporting

    Read about a proposal issued by the European Commission for greater consistency in sustainability reporting.

  20. 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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