Framework for the preparation of accounts revised April 2010

The revised ICAS guidance (issued April 2010) on chartered accountants' professional responsibilities when an accounts preparation engagement is undertaken for a client.

Download:  Framework for the Preparation of Accounts PDF [207 KB]

This guidance is applicable for accounting periods ending on or after 30 April 2010, but early adoption is encouraged. 

There are no substantive changes to the guidance. The revisions relate to updating the content to reflect changes made by the Companies Act 2006; the introduction of the ICAS Code of Ethics; and the introduction of the agreed Consultative Committee of Accountancy Bodies' (CCAB) compilation report.


  • Guidance
  • Corporate and financial reporting

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