The Institute of Chartered Accountants in England and Wales (ICAEW) published new guidance for members on the implications of the Freedom of Information Act 2000 in relation to public authorities.
Aimed at members dealing with public authorities, the guidance outlines the implications of the Act where they currently carry out work for public authorities, or where reports issued by Institute members on private sector bodies are held by a public authority. Although the Act impacts on firms of accountants in a number of ways, it does not currently apply to firms carrying out audits of public authorities. It does however apply if, for example, firms are acting in their capacity as auditors for the National Audit Office, or as appointed auditors for the Audit Commission.
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