Regulation
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ISQM (UK) 1 – annual evaluations
Effective monitoring and evaluation arrangements are a key component of a functioning System of Quality Management, and firms should have conducted at least one annual monitoring and evaluation cycle by now, with the second due before the end of 2024.
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Changes to the Audit Regulations – Maintaining competence
On 1 October, revised Audit Regulations were published on ICAS.com. There have been several amendments made, and firms should ensure that the revised regulations are reviewed and adhered to going forward. This article covers the changes relating to maintaining competence.
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Changes to the Audit Regulations - Eligibility
On 1 October, revised Audit Regulations were published on ICAS.com. There have been several amendments made, and firms should ensure that the revised regulations are reviewed and adhered to going forward. This article covers the changes to the eligibility requirements.
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Changes to the Audit Regulations – Audit compliance review
On 1 October, revised Audit Regulations were published on ICAS.com. This article covers the changes to the requirements relating to audit compliance reviews.