Policy and influence
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FRC’s modern-slavery report
Find out more about the report and its recommendations
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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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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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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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IAASB TWG publishes guidance on documentation
We highlight material from IAASB’s TWG: Audit documentation when using automated tools and techniques.
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FRC reports on use of technology in audit
The Financial Reporting Council (FRC) has published an Audit Quality Review (AQR) paper on the use of technology in the audit of financial statements
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Brexit transition period
We highlight information for auditors and firms jointly issued by the FRC and BEIS now that the UK has left the EU.
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ICAS calls for LCE audit standard
Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.
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Is two-tier audit inevitable?
ICAS discusses whether a two-tier audit regime is on the horizon.
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Proposals to reform UK audit market
BEIS has published its consultation on the Competition and Market Authority's (CMA) proposed reforms to the UK statutory audit market.
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ICAS quality management response
ICAS has responded to the International Auditing and Assurance Standard Board’s (IAASB) proposed suite of quality management standards.
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Audits of less complex entities
The IAASB is seeking views on the challenges in applying the International Standards on Auditing (ISAs) in audits of less complex entities.
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Enhancing the value of Audit
This report from ICAS and CPA Canada includes recommended actions from experts to help advance the value and relevance of audit.
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Improving the quality of group auditing
Research into improving the quality of group auditing
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Restoring faith in audit
A good-quality audit is vital to maintaining trust in the market, says David McBain
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Graduated findings in UK audit
Graduated findings appeared in auditor’s report back in 2013. BEIS Committee report and John Kingman have recommended that this approach is mandated in the UK.
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BEIS Committee recommendations on capital maintenance
An opinion piece on the BEIS Committee’s report on the future of audit.
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Shaping the future of audit
Mike McKeon and Michelle Mullen discuss the latest proposals for audit reform and what impact they will have on the profession.
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Audit quality is paramount
In the ICAS response to the CMA and BEIS we have reiterated that audit quality has to be the overriding objective. We highlighted to the CMA areas where it needs to provide greater clarity to the evidence in support of its conclusions, and the remedies it has proposed.