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This system of programmes and checklists has been developed to assist practices in the UK and the Republic of Ireland to improve the standard of their audit files without breaking the budget. This implies complying with International Standards on Auditing (UK and Ireland), whilst retaining the flexibility to audit in a focused and cost effective manner.

Most members who provide audit services are now required to follow International Standards on Auditing (ISAs). Therefore, ACCA’s Audit Programmes have also been produced in an international format, with reference to ISAs, rather than ISAs (UK and Ireland), International Financial Reporting Standards and Generally Accepted Accounting Practice in the country of the audit client.

There has been a fundamental change in the market for the traditional skills of the qualified accountant. Deregulation and the increase in automation of the accounts and tax compliance work has resulted in increased competition.