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Brexit and audit

The UK Brexit transition period ended on 31 December 2020. New rules apply from 1 January 2021. This page brings together guidance and news from ICAEW, as well as externally-produced resources that provide practical information on audit considerations, auditing standards and audit firms.

Need to know

Latest news and insights

Guides and FAQs

Irish third country draft registration application

Auditors of UK companies (ie, companies incorporated in the UK) with listings on the Irish Stock Exchange, (such as listed debt), will be required to register with IAASA as third country auditors at the end of the transition period (31 December 2020) unless their registration continues to be accepted on the Irish audit register.

Webinars

Audit related Brexit issues

ICAEW’s audit-related Brexit Guidance is intended to help auditors of SMEs deal with current Brexit-related uncertainties associated with a potential no-deal exit as they affect 31 December 2018 and 31 March 2019 audits.

External resources

Accounting and reporting standards in the UK from 1 January

This letter from the Department for Business, Energy & Industrial Strategy, explains the arrangements that will be in place at the end of the transition period.

UK Transition Business Webinar: Accounting and Audit Framework

This webinar, hosted by the Department for Business, Energy & Industrial Strategy, provides information on the actions you should take to prepare your business for new rules from January 2021.

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