Professional Level Audit and Assurance

The Audit and Assurance module covers the following topics:

• legal and other professional regulations, ethics, accepting and managing engagements and current issues
• planning and performing engagements
• concluding and reporting on engagements

Ensure you order the correct edition of the materials. The 2024 edition is aligned with the syllabus and exams for 2024 only. The 2025-26 edition is aligned with the syllabus and exams for 2025-26 only. You risk losing exam marks if you use a different edition.

For more information and resources, please visit icaew.com/examresources.