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CHARIOT (The Chartered Accountants Reference and Information Tool) has recently been updated online.

ICAI members (including student members) can access CHARIOT online for free.

You will need your Member/Student ID and password to access CHARIOT. If you have forgotten your password, please email webmaster@icai.ie and a new password will be issued to you in due course.

The following changes have taken place to the latest online CHARIOT build:

Additions to site:

ICAI Materials

• Code of Ethics - Part D The Practice of Insolvency in the UK
• Information Sheet 02/2009 Grant claims
• Information Sheet 01/2009 Accounting for Defined Benefit Pension Schemes
• M49 Reporting to the Audit Bureau of Circulations Limited (ABC)

International Financial Reporting Standards

• IFRIC 18 Transfers of assets from customers

APB Practice Notes

• PN 27 The audit of credit unions in the United Kingdom
• REMINDER PN 16 Bank reports for audit purposes in the United Kingdom (Revised) - Important Reminder for Audit Letter

APB Bulletins

• Bulletin 2009/03 Auditor's reports - Supplementary guidance for auditors of charities with 31 March 2009 year ends

Miscellaneous Auditing Documents

• APB Statement of Standards for Reporting Accountants applicable to small (charitable) companies

Corporate Governance

• FRC Actuarial quality framework
• Choice in the UK audit market: Second progress report
• Going concern and financial reporting: Guidance for directors of listed companies registered in the UK
• Study: Going Concern and Liquidity Risk Disclosures
• FRC An update for directors of companies that adopt the Financial Reporting Standard for Smaller Entities (FRSSE): Going concern and financial reporting

Pensions Regulator

• Record-keeping

Statements of Recommended Practice

• Financial Statements of Investment Trust Companies and Venture Capital Trusts

EU Materials

• Regulation (EC) No 70/2009
• Regulation (EC) No 69/2009
• Regulation (EC) No 53/2009

Modification to the site:

Part D of the Code of Ethics -

• New Part D - The Practice of Insolvency in the UK - the existing material remains applicable to the ROI and has been entitled The Practice of Insolvency in the ROI.

CHARIOT online is updated by the Representation and Technical Policy Department of ICAI on a bi-monthly basis to reflect new guidance and/or technical material. The next build will be in June 2009.