ICAS guidance for ATOL Reporting Accountants

By Anne Adrain, Head of Sustainability & Assurance

2 May 2017

The ATOL Reporting Accountants Scheme, which forms part of the Civil Aviation Authority's ("the CAA's") review of ATOL regulation, was launched on 1 April 2016.  From that date, only registered and designated ARAs working in registered firms can sign ATOL Accountants Reports.

The CAA has introduced the ATOL Reporting Accountants Scheme to ensure that accountants signing ATOL Accountants Reports are competent and experienced to conduct this work.

The scheme has been introduced, in the public interest, to improve the quality of ATOL Accountants Reports on ATOL holders in order to reduce the likelihood that consumers buying from ATOL holders would be affected by insolvency and suffer inconvenience and financial detriment as a result.

ICAS is an Approved Professional Body for this scheme and we have produced guidance for ICAS members undertaking this type of work, or considering becoming registered to do so.

ICAS ATOL Guidance


Further information on the registration process, and other regulatory requirements can be found on our ATOL Reporting Accountants Scheme page.


  • Audit and Assurance
  • Corporate and financial reporting

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