FCA Payment Services and Electronic Money Manual

The FCA Payment Services and Electronic Money Manual provides you with the current and permanent file programmes needed to undertake an FCA Payment Services and Electronic Money (CASS 15) audit engagement for a Payment Services and Electronic Money Institution, in accordance with the FCA's Payment Services and Electronic Money Safeguarding Rules.

FCA Payment Services and Electronic Money Manual can be browsed online or sections of content or commentary can be downloaded in Microsoft Word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.  

Choose your plan:

Coming soon launching April 2026

Manual Details

Content
  • Guidance notes that provide you with essential background knowledge on the scope of FCA regulation of the payment services and electronic money sector. They cover the key aspects of the audit and reporting requirements for such businesses, including the FCA's Payment Services and Electronic Money Institution Safeguarding Rules.
  • Example letters, which include engagement terms for a Payment Services and Electronic Money Institution that sets out the FCA aspects of the engagement and supplementary example management representation letter points.
  • An example CASS 15 audit report.
  • Permanent file documentation to help ensure that permanent files contain adequate specialist information.
  • Current file documentation to enable you to provide the CASS 15 audit report to the FCA for a Payment Services and Electronic Money Institution, comprising of planning, completion and work programmes.
Latest Update

First published in April 2026.

Terms & Conditions

Pricing

All prices are subject to VAT. Prices are subject to change on 1 July.

Mercia online manuals are updated regularly by our technical staff and you will be notified of any significant regulatory changes by email. 

Your subscription will automatically auto-renew on anniversary date, you will be notified by email before your subscription expires and offered the option to opt out of auto-renewal.

System Requirements

  • Internet access. 
  • Operating System: Windows, Mac IOS. 
  • Applications: Full version of Microsoft Office or Mac equivalent, PDF Reader.