ICAEW Know-How resources available to buy

Remote auditing in practice
This guide focuses on what that ‘new normal’ may look like, drawing on lessons learned from COVID-19 on the practicalities of audits conducted remotely.

Using an electronic signature to sign an audit report
A guide for auditors around the use of electronic signatures in auditor’s reports in the UK.

Tech 05/20 AAF
Assurance Reporting on Master Trusts

Tech 03/20 AAF
Solicitors Regulation Authority (SRA) Accounts rules: Guidance for reporting accountants following the 2019 changes

Tech 02/20 AAF
ATOL Reporting Accountants reporting to the Civil Aviation Authority.

Tech 01/20 AAF
Guidance on performing assurance engagements on the internal controls of service organisations.

How do you audit a robot?
Guidance for internal auditors on how to provide assurance over robotic process automation.

How to audit culture
Tips to successfully establish the audit of culture as part of internal audit's core functions and enhance its value to your organisation.

Data protection and Brexit
Brexit and data protection - what you need to know and how to prepare your business. Updated January 2020

Growing your business
This report is primarily aimed at smaller businesses seeking to grow and develop and to achieve their full potential through practical guidance and advice.

Tech 14/14 CFF
Guidance on financial position and prospect procedures

Tech 01/15 CFF
Guidance for preparers of pro forma financial information

Recognition of professional qualifications and Brexit
The recognition of professional qualifications is a significant issue which is being considered as part of the Brexit withdrawal negotiations as well as in the context of the future relationship between the UK and EU27.

2019 UK GAAP Accounts
This factsheet provides a detailed look at the Triennial review 2017 and other amendments to UK GAAP standards. The changes are mandatory 1 January 2019.

2018 IFRS Accounts
This factsheet highlights new and modified requirements for preparers of IFRS accounts.

2018 UK GAAP Accounts
This factsheet considers the Triennial review 2017 amendments which may be early adopted in 2018 accounts.

FRS 102 - Overview
This factsheet provides an overview of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Preparing and filing UK small entity accounts
Exemption from preparing group accounts, fewer disclosures and simpler accounting for loans from directors are some of the simplifications available to small entities. In this factsheet we consider the options and the criteria to be met.

Client Assets Sourcebook (CASS) and Outsourcing
Information for CASS auditors when determining procedures over outsourcing arrangements and how they apply to the CASS rules.

TAXguide 09/17: FRS 102 loans at non-market rates
This TAXguide considers the tax treatment of loans at non-market rates of interest to companies.

TAXguide 15/17: Inheritance tax business property relief and groups of companies
In this TAXguide, which is an extension to TAXguide 5/11, the Tax Faculty has published correspondence between Emma Chamberlain, Barrister and HMRC.

TAXguide 08/18: The corporate interest restriction - a practical guide
This TAXguide provides a practical overview of the rules and illustrative examples to demonstrate how the calculations work.

TAXguide 10/18: IR35 contract reviews
This TAXguide explains the process required to perform an IR35 review.

TAXguide 18/18: Small business tax issues
This TAXguide looks at the impact of more recent changes to dividend taxation and the rate of corporation tax on the small business tax landscape.

TAXguide 01/19: Corporate losses - a practical guide to the Finance (No 2) Act 2017 rules
This TAXguide provides a practical guide to the changes to corporate losses rules that took effect from 1 April 2017

TAXguide 05/19: Intangible fixed assets and corporation tax deductibility
This TAXguide explains the different ways that a revenue deduction can be claimed for 'typical' intangible fixed assets used by a company in a taxable business, as introduced in Finance Act 2019.

TAXguide 07/19: A guide to principal private residence relief
This TAXguide considers the core rules and key items to be aware of in relation to the tax treatment of principal private residence.

TAXguide 10/19: Employee expenses and benefits
This TAXguide looks at the charge to tax on benefits and expenses, associated exemptions and deductions and the calculation of the taxable amount.

Trading models after Brexit
This guide is intended to help you understand how Brexit might impact on trade between the UK and the EU and the rest of the world. It is aimed at those in exporting or importing businesses or advisors to those businesses.

UK VAT implications of Brexit
This guide is intended to help you understand how Brexit might impact on the UK's existing VAT rules.

The essential guide to automating your practice
This guide is aimed at helping you to automate your practice – and in turn draw lessons to help your clients automate their businesses.

The essential guide to cyber recovery
This guide draws on expert insights from our volunteers and members, with some very helpful case studies outlining real life examples.

The essential guide to data analytics
This guide is designed to help alleviate some of the fears that lie behind the inertia on data analytics.

The essential guide to robotic process automation
Inspired by the media panic of human workforce being replaced by robots, this report discusses an advancement on the kind of physical ‘robot’ we are already familiar with in manufacturing, and explores how RPA may affect and benefit you and your business, whether large or small.

The essential guide to the world of add-ons
This issue of Tech Essentials has delves into the accounting practice world to find out what early adopters of the cloud and add-ons discovered in the process or taking their clients on the digital journey.

Inventory planning and Brexit
This guide aims to assist you in balancing the costs of considering the information held on supply chains/inventory, and your approach to continuity planning with the potential benefits.

Government guidance on Brexit
This guide helps you navigate the government's guidance on the potential implications of Brexit.

EU law and business: Brexit implications
This guide gives you a framework to understand the implications for businesses of EU law