If the name of the firm is changing but the legal entity will remain the same (for example, with a rebranding exercise), then please email ICAS at regulatoryauthorisations@icas.com with the new name and the date the change is to be effected.  We will amend our records, which will flow through to the Joint Audit Register.  

If the name of your practice is changing due to a change in the legal entity (for example, you are incorporating your practice, or setting up a new company to undertake audit), you will be required to submit new application forms in the name of the new entity for audit, Responsible Individual applications, Anit-Money Laundering supervision, and Professional Indemnity Insurance. A new firm will be registered on our records with a new firm number allocated.  Please confirm if this is the case by emailing us at regulatoryauthorisations@icas.com and we will send you the necessary forms to complete.

Please note that it is important that a firm uses the name of the audit registered entity to sign any audits (ie the name on the Joint Audit Register); care also needs to be taken if there is a new entity that all audits are transferred across to it on a timely basis and that no audits are signed under the old firm name.