Audit monitoring: 2025 common findings

Explore the key findings from the 2025 Audit Monitoring Annual Report and the practical compliance trends identified during monitoring activities.

• Lesley Byrne CA

  Director of Regulatory Monitoring , ICAS Lesley is a CA and joined ICAS as the director of monitoring in 2004 and set up the Audit Monitoring unit, having previously been a JMU, ICAEW and CAI Senior Inspector. In 2019 Lesley joined a mid-tier network as a Global Director of Quality before returning to ICAS in 2022.

• Michael Lavender CASenior Monitoring Reviewer, ICASMichael is a CA and a member of CIPFA. He joined ICAS in 2018 and now as a Senior Reviewer. Michael leads our audit monitoring work, supporting firms in maintaining compliance with professional and regulatory requirements. Prior to joining ICAS, Michael worked in professional practice, gaining experience across audit, accounting and advisory services in the public, private and third sectors.

CPD Event

Counts as CPD

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