Audit and assurance
ICAS calls for LCE audit standard
Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.
Audit should be part of holistic review
ICAS has submitted its response to the CMA on the large company audit market in the UK. Our response to Sir John Kingman’s review of the FRC and previous ICAS publications informed our submission. Our key messages to the FRC are set out below.
Going concern and pension scheme financial statements
Find out more about pension schemes and the audit of going concern.
FRC review of use of APMs
We highlight the FRC’s review of the use of Alternative Performance Measures by UK companies.
The ICAS public voice
Learn how ICAS has worked to inform public debate and policy making throughout 2021.
FRC audit data analytics exceptions guidance
We highlight the FRC’s guidance on addressing exceptions in the use of audit data analytics.
ESEF tagging of accounts
Big changes come into effect for listed entities with effect from 1 January 2020 with a new EU requirement for accounts to be published in electronic format.
10 computer-hacker terms
Hacking with the objective of financial gain or some subversive political motive is very topical.