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FRC and the New CASS Audit Regime

FRC and the New CASS Audit Regime

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In November 2015 the Financial Reporting Council (FRC) published its standard for audit firms on “Providing Assurance on Client Assets to the Financial Conduct Authority” (the “Assurance Standard”). This was in direct response to PS14/9 “Review of the Client Assets Regime for Investment Business” previously issued by the FCA, which in turn led to the comprehensive revision of the Client Assets Sourcebook (CASS).

he Assurance Standard covers the work that auditors need to undertake when reporting to the FCA on the compliance by financial services firms with the FCA’s CASS rules. The latter provide for the effective safekeeping of client assets and client monies. The FCA expect better recordkeeping and record retention to prove controls are in place, operating effectively and that clients are indeed protected.

How AutoRek Can Help
AutoRek is fast to implement and works with existing systems to perfect CASS processes, ensuring data accuracy at the most granular level, with the ability to provide real-time management information to the CF10a and CASS governance committees. The storing of documentary evidence and comprehensive audit trails go hand in hand with robust, automated data integrity and internal control functionality.

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