Regulatory guidance and help sheets
In order to assist members in complying with the regulatory requirements, ICAS has provided the following 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 Career Choices PDF [85 KB]
A range of technical sources is available to each member of the Institute:
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
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.
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
This helpsheet aims to provide guidance on the main requirements and responsibilities on audit registered firms and their ACPs.
This help sheet is provided as a guide as to the ACR process that each audit firm is required to undertake, and what this means in practice.
This help sheet is designed to assist firms in the audit of charities registered with The Office of the Scottish Charity Regulator (OSCR).
This help sheet is designed to assist firms in the audit of charities registered with The Charity Commission for England and Wales.
This help sheet is designed to assist firms with the audit of credit unions in Scotland, England and Wales.
This help sheet is designed to assist firms in the audit of occupational pension schemes in the United Kingdom.
This help sheet is designed to assist firms in the audit of co-operative societies, community benefit societies and other societies registered with the Financial Conduct Authority (FCA).
This helpsheet is designed to assist firms in the audit of Registered Social Landlords in Scotland and England.
IES 8 GUIDANCE
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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