The following document provides crucial information on the revised ICAS guidance from June 2020 in relation to chartered accountants' professional responsibilities and more details.
Framework for the Preparation of Accounts
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Revised ICAS guidance (June 2020) on chartered accountants' professional responsibilities when an accounts preparation engagement is undertaken for a client.
This guidance is applicable for accounting periods commencing on or after 1 April 2019.
There are no substantive changes to the guidance. The revisions mainly reflect changes to the ICAS Code of Ethics.