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• Amendments to the Solicitors' Accounts Rules
• The Solicitors' Accounts Rules 1998 are amended with effect from 14 July 2008 by The Solicitors' Accounts (Residual Client Account Balances) Amendment Rules 2008. The reporting accountants are expected to test and report on the new procedures in respect of withdrawal of client money.
• Audit working papers
• [24/09/09] - Requests for audit working papers from PCAOB should be refused.
• Audit Exempt Companies - ACCA Accounts Preparation Report
• [10/08/09] Technical Factsheet 163: Audit Exempt Companies - ACCA Accounts Preparation Report
• Impact of the Credit Crunch in the Audit of Small Companies
• ACCA UK has published Technical Factsheet 143: The Impact of the Credit Crunch in the Audit of Small Companies.
• APB Bulletin 2009/2
• [01/04/09] - APB has issued Bulletin with examples of revised auditor’s reports on financial statements in the UK
• Assurance products

• ACCA has developed an assurance product called ACCA Audit Programmes. This system of programmes and checklists has been developed to assist practices in the UK and the Republic of Ireland to improve the standard of their audit files without breaking the budget.

• Technical factsheet 160
• [01/04/09] - Guidance on access to information by successor auditors
• New requirements when signing an auditors’ report
• [01/04/09] - Details of how to sign auditor’s reports under Companies Act 2006
• Companies Act 2006: considerations from April 2009 onwards
• How does the Companies Act 2006 affect accounts and audits for periods ending from April 2009 onwards? Massimo Laudato summarises the changes.
• Relevant technical factsheets
• Technical factsheets relevant to audit.
• Practice Note 26 - Guidance on Smaller Entity Audit Documentation
• Understanding Practice Note 26 - Guidance on Smaller Entity Audit Documentation.
• APB Issues Practice Note 21
• The Auditing Practices Board (APB) has issued Practice Note (PN) 21: The Audit of Investment Businesses in the United Kingdom (Revised).
• Notification of Change of Auditor from POB
• Guidance on how to handle the notification of a change of auditor.
• Why Audit Matters to Businesses
• ACCA UK’s Advisory Service has prepared a series of leaflets to illustrate to businesses how they could benefit from the decision to have their accounts audited.
• FRC Statement and QC's Opinion on 'True & Fair'
• The Financial Reporting Council (FRC) has published an Opinion by Martin Moore QC. It confirms the continued relevance of the ‘true and fair’ concept to the preparation and audit of financial statements following the enactment of the Companies Act 2006 and the introduction of international accounting standards.
• ACCA Guidance on a system of quality control compliant with ISQC 1
• ACCA has produced guidance on ISQC 1 that has been designed to assist firms to comply with the standard and to record this process using relevant checklists.
• Bank audit letters changes for December 2008 year ends
• [08/10/08] - Practice Note (PN) 16 'Bank reports for audit purposes in the United Kingdom (Revised)', issued in December 2007 by the Auditing Practices Board (APB), applies for periods commencing on or after 26 December 2007.
• Financial Reporting Panel takes action on qualified accounts
• [07/11/08] - An overview of the Financial Reporting Review Panel’s activity and procedures
• APB issue Bulletin 2008/9
• [07/11/08] - APB issues Bulletin 2008/9 on Miscellaneous Auditors Reports required by Companies Act 2006
• Small Companies' Exemption from Audit under the Companies Act 2006
• Guidance on the conditions surrounding small companies' exemption from audit under the Companies Act 2006, including worked examples.
• APB issues Bulletin 2008/01
• The Auditing Practices Board (APB) has issued Bulletin 2008/01 Audit Issues when Financial Market Conditions are Difficult and Credit Facilities may be Restricted.
• Auditors' limitation of liability
• From 6 April 2008 new provisions introduced by the Companies Act 2006 enable auditors to limit their liability in respect of statutory audit work carried out for a company by entering into specific agreements with their clients.
• Revised Ethical Standards for auditors
• A summary of revisions to the APB 2008 Ethical Standards.
• Guides To...
• The latest 'Guides To...' from ACCA UK that apply to auditors. These include a simple guide to changing your auditor and a step by step guide to removing your auditor.
• Steps to Take When an Auditor Ceases to Hold Office
• New guidance to support auditors and companies in respect of the process of notification when an auditor ceases to hold office.
• APB Bulletins - audit exempt companies
• The APB has issued four bulletins for use by auditors, directors and practitioners advising audit-exempt companies.
• Why audit matters to practitioners
• A booklet outlining why audit remains a valuable activity for ACCA practitioners.
• Technical digests
• Technical Digests produced by ACCA and relevant to members in audit.
• Law Society/Solicitors Regulation Authority
• Three independent bodies are responsible for regulation, complains handling and representation for solicitors.

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