Catalogue & Services Explore Standards & Guidance Explore Comment Letters Explore Resources This section deals with technical matters relating to the accountancy profession. This section of the site has been… Explore Disciplinary / Case Management Explore Practising Certificate A Member may apply to the Council in form for a Certificate of Practice entitling him / her to practise as a CPA. The… Explore Accountancy Practice There are two types of certificates issued by ICPAU and these are; certificates to provide all types of accountancy… Explore Fees and Disputes The charging of professional fees should be in line with the fundamental principles enshrined in Section 4.9 of the… Explore FAQs FAQs on Audit Quality Reviews Other FAQs Explore ICPAU Mobile App Examinations, results, CPD events and membership services, wherever you are. Explore Latest guidance PDF 13 August 2026 IFRS 9 Post-Implementation Review Report IFRS/IPSAS/ISA Guidance 13 August 2026 Read Online: IFRS 9 Post-Implementation Review Report 606.68 KB PDF 23 April 2026 IFRS for SMEs Implementation Guidelines 2009 IFRS/IPSAS/ISA Guidance 23 April 2026 Read Online: IFRS for SMEs Implementation Guidelines 2009 96.29 KB PDF 14 February 2025 ANNOUCEMENT OF ADOPTION ISSB IFRS/IPSAS/ISA Guidance 14 February 2025 Read Online: ANNOUCEMENT OF ADOPTION ISSB 144.06 KB All standards and guidance
PDF 13 August 2026 IFRS 9 Post-Implementation Review Report IFRS/IPSAS/ISA Guidance 13 August 2026 Read Online: IFRS 9 Post-Implementation Review Report 606.68 KB
PDF 23 April 2026 IFRS for SMEs Implementation Guidelines 2009 IFRS/IPSAS/ISA Guidance 23 April 2026 Read Online: IFRS for SMEs Implementation Guidelines 2009 96.29 KB
PDF 14 February 2025 ANNOUCEMENT OF ADOPTION ISSB IFRS/IPSAS/ISA Guidance 14 February 2025 Read Online: ANNOUCEMENT OF ADOPTION ISSB 144.06 KB