Regulatory guidance and help sheets

In order to assist members in complying with the regulatory requirements, ICAS has provided the following guidance.

Practice Guidance

A series of guides are available to help inform a member who is in practice or wishes to consider whether to go into practice:

Download When is a practising certificate required? PDF [305 KB]

Download Career Choices PDF [85 KB]

Technical Guidance

A range of technical sources is available to each member of the Institute:

Download Framework for the preparation of accounts PDF [143 KB]

Download Professional Conduct in Relation to Taxation PDF [834 KB]

Help sheets for All Firms

Download Client's Money help sheet

This help sheet is intended to assist members in practice with the regulations governing money held on behalf of clients.

Download Client's Money Regulations

Download Ethical Matters for Consideration in relation to Engagement and Disengagement Procedures PDF [212 KB]

This help sheet is intended to assist members in practice with ethical matters in relation to engagement and disengagement with clients. It highlights some commonly found situations and how these should be dealt with. It should be read together with the ICAS Code of Ethics.

Download Investment business PDF [210 KB]

This help sheet is intended to help members in practice determine whether they are conducting investment business and whether they need a DPB licence.

Download Signing off accounts, returns and other documents PDF [205 KB]

The Institute is often asked what the legal requirements or best practice are for signing off accounts, correspondence and a variety of other documents. This help sheet summarises some examples of what ICAS considers to be acceptable practice.

Download Pensions Auto-Enrolment PDF [205 KB]

This help sheet is intended to provide members in practice with some guidance in respect of advice and assistance that may be given to clients when considering how to implement the auto-enrolment provisions of the Pensions Act 2008.

Download Exercising a right of lien Helpsheet

This help sheet aims to provide guidance to Members in practice on the exercise of a right to lien, highlighting the practical and ethical issues which need to be considered.

Audit-Specific Help sheets

Updated audit-specific help sheets will be uploaded soon.


International Education Standard 8 (IES8) Revised is effective from 1 July 2016 and is aimed at ensuring that each Audit Engagement Partner develops and maintains the necessary competencies to perform the role effectively.  We have a dedicated IES8 web-page which provides full guidance on the implementation of this standard.

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