File Review

An ATOL Assurance file review features a detailed review of the working papers of an ATOL Assurance engagement, to provide an assessment of and feedback on the quality of the work. This review can be carried out as either a 'hot' (before the reports have been signed) or 'cold' (completed engagement after the reports have been signed) file reviews.

ATOL Assurance file reviews can be carried out either at your office or remotely. As a guide, we can typically review three ATOL Assurance files in a day, although this will depend on the size and complexity of the assignments.

The review will include a discussion of key findings and areas for improvement, either face-to-face (for reviews at your office) or by telephone/video call (for remote reviews). You will receive a comprehensive written report offering practical recommendations on how to improve the quality of the work, ensure compliance with the applicable sections of the Civil Aviation Authority's publication Official Record Series 3 (ORS2), including Appendix A Requirements for ATOL Reporting Accountants and ICAEW Technical Release 02/20AAF ATOL Reporting Accountations - Reporting to the Cival Aviation Authority. Where applicable, this will also highlight areas where the efficiency of the engagement may be improved.