ICAEW releases update to TECH 02/16 AAF
Released 30 June 2019
The guidance is to assist independent accountants when asked to provide reports regulators of regulated entities.
The Institute of Chartered Accountants in England and Wales has released an update to its Technical Release TECH 02/16 AAF Reporting to Regulators on Regulatory Accounts.
The guidance, which was originally issued as Audit 05/03 in 2003, was last updated in 2016. The 2019 update is to make revisions to the report on the Regulatory Accounts to align this with International Auditing Standards applicable in the UK.