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Auditing

This section contains information for members on ACCA's monitoring process and guidance on compliance with auditing standards. There are copies of the ACCA's annual reports on audit regulation to the DTI and DETE.

This section also provides information for members, their clients and the public on ACCA's and its members' obligations in the UK where ACCA is a Recognised Supervisory Body (RSB) and a Recognised Qualifying Body (RQB) under the Companies Act 1989 and in the Republic of Ireland where ACCA licenses and regulates auditors under the Companies Act 1990.

  • ACCA’s approach to audit monitoring and how to achieve a satisfactory outcome to a monitoring visit
  • 12 Nov 2007
  • Steven Essayan explains ACCA's approach to audit monitoring and how firms can achieve a satisfactory outcome to a monitoring visit.
  • Get the most from your closing audit monitoring meeting
  • 12 Nov 2007
  • The Practice Monitoring Department (PMD) regards the final meeting at the end of a monitoring visit as a very important part of the monitoring process. Ian Pickering explains why and how to get maximum benefit from the closing meeting.
  • How the Practice Monitoring Department assesses compliance with International Standards on Auditing (UK and Ireland) (ISAs)
  • 12 Nov 2007
  • Ian Pickering explains how the Practice Monitoring Department assesses compliance with auditing standards.
  • Regulatory action by Admissions and Licensing Committee
  • 12 Nov 2007
  • Steven Essayan explains the options available to ACCA's Admissions and Licensing Committee in dealing with firms which have had unsatisfactory outcomes to monitoring visits.

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