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Coronavirus (COVID-19)

Analysis, insights, guides and resources on the coronavirus pandemic and its impact.

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ICAEW's Coronavirus hub has been archived and this new page brings together updates, guides, reports and other resources that are still relevant. For more information on how to access the archived hub, see the section on Archived pages.

Information for ACA and CFAB students

ACA and ICAEW CFAB students should check the Exam systems status page for alerts, issues and updates.

For detailed information about the provisions we have made in response to the pandemic for ACA, ACA-CTA Joint Programme, ICAEW CFAB, Level 4 and Level 7 apprenticeships, please see:

Students who are sitting exams at Pearson VUE-owned test centres in locations around the world should check Important COVID-related testing information for face mask policies, proof of vaccination policies, sanitization and safety measures, admittance restrictions, and rescheduling guidance.

ICAEW Insights and news

Tax news in brief 27 July 2022
  • Article
  • 26 Jul 2022
Highlights from the broader tax news for the week ending 27 July 2022, including: registering non-taxable trusts that have a historic UTR; VAT deferred due to COVID-19; June 2022 import VAT statements; and deadline for renewing tax credits.
ICAEW welcomes Recovery Loan Scheme extension
  • Article
  • 20 Jul 2022
In a boost for businesses struggling in the current economic climate, the government is extending the Recovery Loan Scheme for a further two years.
HMRC reports on performance in its 2021/22 annual report
  • Article
  • 19 Jul 2022
HMRC describes a year in which its focus shifted from delivering COVID-19 support schemes back to its core purpose of collecting tax and delivering financial support. HMRC also notes that the challenging economic outlook means it expects to see continuing pressure on services for some time.
Using tech to enhance audit
  • Article
  • 15 Jul 2022
The rate of technology adoption has accelerated during and post-pandemic as firms have engaged with new ways of working. How are these ever-changing tools reshaping audit?
Government urged to replace Recovery Loan Scheme
  • Article
  • 14 Jul 2022
Access to finance is needed as economic factors including growing inflation, rising fuel and raw materials costs, and wage inflation are in danger of pushing many businesses to breaking point.
How COVID-19 grant-making drive inflamed councils’ fraud vulnerabilities
  • Article
  • 13 Jul 2022
Starved of counter-fraud funding for a decade, local councils were left dangerously exposed to financial wrongdoing at the height of the pandemic, says new report.

ICAEW helpsheets and guides

Exclusive Coronavirus government support schemes under FRS 102
  • Helpsheets and support
  • 07 Dec 2021
Technical helpsheet issued to help ICAEW and Financial Reporting Faculty members account for COVID-19 support schemes.
Exclusive TECHNICAL ADVISORY SERVICES COVID-19-related rent concession under FRS 102 and FRS 105
  • Helpsheets and support
  • 16 Sep 2021
Technical helpsheet issued to help ICAEW members preparing financial statements under FRS 102 and FRS 105 to account for operating leases for which covid-19-related rent concessions have been granted.
BUSINESS AND MANAGEMENT FACULTY COVID-19: Six actions for finance professionals on cash flow
  • Helpsheets and support
  • 14 Sep 2021
1 July 2021: How to get cash flowing into your business. This guide shares six practical actions finance professionals may wish to consider when considering cashflow to support their businesses through the coronavirus (COVID-19) crisis.
CORPORATE GOVERNANCE Coronavirus: How do I discharge my duties as a director in the current crisis?
  • Helpsheets and support
  • 12 Apr 2021
This ICAEW guide for directors is intended to reassure directors that they have identified all relevant considerations for themselves and for their companies.

ICAEW reports

International Member Survey on the Future of Work
  • Report
  • 09 Dec 2020
  • PDF (632kb)
Has COVID-19 changed work forever? We asked ICAEW Chartered Accountants around the world to share their views on the future of work, along with the new challenges and opportunities it could bring.
Coronavirus UK economic outlook: differences across sectors
  • Report
  • 02 Jun 2020
A look at the differing impacts of the pandemic by sector, focusing on the sustained sectoral changes in the medium-term and challenges ahead.
Coronavirus UK economic outlook: overview
  • Report
  • 02 Jun 2020
An overview of the UK economic outlook, focusing on the near-term prospects for the economy, the risk to recovery and the fiscal consequences of coronavirus.
Coronavirus UK economic outlook: differences across regions
  • Report
  • 02 Jun 2020
A look at the differing impacts of the pandemic by region, focusing on regional coronavirus vulnerability, and the potential impact of the ‘levelling up’ policy goal.
ICAEW Fiscal Insight Coronavirus and the Public Finances
  • Report
  • 28 May 2020
  • PDF (674kb)
A look at the effect of the COVID-19 pandemic on the UK's public finances.
Fiscal Insight: Coronavirus and the public finances
  • Report
  • 28 May 2020
Huge economic shock combined with unprecedented fiscal interventions are driving a global and UK fiscal crisis. ICAEW analyses the effect of coronavirus on public finances around the world and on the UK’s public finances in particular.
Coronavirus global outlook: after the outbreak
  • Report
  • 04 May 2020
  • PDF (4,202kb)
This report was produced on 4 May 2020 by ICAEW’s partner Oxford Economics, one of the world’s foremost advisory firms. Their analytical tools provide an unparalleled ability to forecast economic trends.

ICAEW webinars

Will modern methods of construction aid recovery post Covid-19?
  • Webinar
  • 22 Sep 2021
Could MMC aid recovery as we come out of the pandemic? This webinar looked in more detail about modular, offsite construction.
COVID-19 Staying compliant with the SRA accounts rules
  • Webinar
  • 16 Sep 2021
In these uncertain times, it is important to understand the effect of COVID-19 has on the compliance of law firms with respect to the Solicitors Accounts Rules.
Charities & COVID-19: short term financial resilience
  • Webinar
  • 10 Sep 2021
With the Covid-19 pandemic disrupting the lives of everyone in the country; many charity organisations are trying to find ways of managing the uncertainly during these unprecedented times. Jonathan Orchard, Partner at Sayer Vincent outlines several strategies that organisations can implement for short term financial resilience.
Exclusive A view from the board: CFOs and the COVID-19 response
  • Webinar
  • 10 Sep 2021
In this webinar we will hear from celebrated author of “Boards”, Patrick Dunne, who will share his recent experience of working with CFOs throughout the COVID-19 crisis and how this has influenced their dynamic with the board.

UK government guidance

GOV.UK: COVID-19 financial support for businesses
  • Website
  • GOV.UK

Find out which support schemes are still available, who is eligible, and how to apply.

GOV.UK: Recovery Loan Scheme
  • Website
  • HM Treasury and Department for Business, Energy & Industrial Strategy

Guidance on eligibility and how to apply. The scheme has been extended until 30 June 2024 for SMEs.

GOV.UK: Reducing the spread of respiratory infections, including COVID-19, in the workplace
  • Website
  • UK Health Security Agency

Guidance for employers and workplace managers. It offers advice on actions to take and explains changes to risk assessment requirements.

NI: Coronavirus business support hub
  • Website
  • nibusinessinfo.co.uk

Information on financial support available and advice on managing staff and working safely.

Scotland: Coronavirus hub
  • Website
  • Scottish Government

Links to official statistics and advice, including guidance on safer workplaces and public settings.

Wales: Coronavirus (COVID-19) hub
  • Website
  • Welsh Government

Links to current guidance and latest updates, including staying safe at work.

Archived pages

You can access the archived version of ICAEW's Coronavirus hub and COVID-19: global recovery hub via our Digital Archive. The archive provides snapshots of the hub's web pages between April 2020 and January 2022.

We have also retained the following guidance pages for reference purposes:

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