ICAEW Audit Registration Committee concerns

Gordon B. Johnson

ICAEW Audit Registration Committee concerns | ICAEW

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A look at some of the issues that are coming before the Audit Registration Committee Evidence, scepticism, ethical standards, annual returns, independence and commitment to improve all come under examination.

No audit firm wants to be referred to ICAEW’s Audit Registration Committee (ARC). But it does occur when some ICAEW-regulated audit firms fall short of the high standards that are expected of them, or they fail to take appropriate or agreed action to rectify this situation.

Matters brought before the ARC are largely a consequence of monitoring visits by ICAEW Quality Assurance (QAD). Members are reminded of the value in reading the annual ICAEW report on audit monitoring.

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