Sharpening the Focus on Corporate Fraud: an Audit Firm Perspective

A snapshot of the steps being taken by audit firms to better facilitate fraud deterrence and detection.

How to fix the problems at Companies House

Amid a growing demand on its services, Companies House is plagued with misuse. A sweeping reform programme aims to shut down avenues for wrongdoing.

Social mobility: creating a more inclusive recruitment culture

With job vacancies at an all-time high, and many people having left the labour market during the pandemic, organisations are becoming increasingly aware of the importance of inclusion.

Accountants battle rising pressure to act unethically

More than one in four professional accountants say they have been put under pressure or felt under pressure to act in an unethical way over the past three years, new research has found.

HMRC’s power to issue joint and several liability notices explained

HMRC can issue notices to transfer tax liabilities of companies and limited liability partnerships to directors, shadow directors and other individuals connected with managing the business

Annual accounts filing: Companies House pushes for digital delivery

With the peak filing month of September drawing to a close, Companies House says more streamlined ways to file digitally have helped boost the proportion of annual accounts filed electronically.

How can you be an effective director in the time of COVID-19

View the accompanying slides to How can you be an effective director in the time of COVID-19 webinar, recorded on 17 April 2020.

ICAEW RLS Regulatory Plan 2021/2022

The Reserved Legal Services Business Plan for 2021-22.

Women on boards - how do we reach equality?

The pandemic has pushed back gender parity across the UK FTSE 350 to 2036, with women holding just 22% of all executive committee roles. Just 15 of the top companies have female chief executives. While we’ve made some progress in recent years, what needs to change to reach true equality? ICAEW's Susanna Di Feliciantonio and Jane Berney discuss the issue with a panel of experts.

Private companies s172(1) statements and dividends

A structured approach to assist private companies in preparing their s172(1) statement and highlighting ICAEW's guide on paying dividends.

Narrative reporting (part 3) - s172 and beyond

View the accompanying slides to Narrative reporting (part 3) - s172 and beyond webinar, recorded on 22 October 2020.

Technical news in brief February 2021

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ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting and ethics. Please note Only Audit and Assurance Faculty members and Faculties Online subscribers have access to these technical updates.

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Download the magazine from the Audit & Assurance Faculty.

Howden partners with ICAEW to inspire healthy business culture and support employee wellbeing among its members

Monday 12 April 2021: Howden Employee Benefits & Wellbeing (Howden) is partnering with ICAEW who represent 180,000 chartered accountants and students worldwide.

Topics and tips for 2021 audits

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Peter Herbert gives tips for auditors on handling revisions to international auditing standards (ISAs) on going concern and accounting estimates, new ethical standard requirements on long association, new advice on reporting on irregularities and, of course, the effects of COVID-19.

ICAEW technical round-up: March 2021

This month’s top technical stories on ICAEW Insights include updates on the government’s corporate governance reforms, Budget and Tax Day announcements and further news on COVID support schemes.

Audit quality – how to raise the bar

What steps can and should audit committees, audit regulators, investors and auditors in the UK take to improve audit quality? This essay from the Audit and Assurance Faculty examines audit quality in terms of ownership, behavioural aspects, and structural drivers.

Assessing the impact of COVID-19 on business strategy for company boards

How do you assess the full impact of COVID on your business? ICAEW’s six questions for company boards suggest what you should consider. Make sure you’re prepared for 2020 and 2021 year-end reporting.

Uncertain times

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Outlining key findings from the Financial Reporting Lab's reports on reporting in times of uncertainty and s172 disclosures.

Why post-pandemic we all need to build back with purpose

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Jane Portas reflects on key issues to remember as we recover from the pandemic.

Disincorporation and downsizing: Get the details right

In this AccountingWEB article, Mark McLaughlin examines key considerations for company owners when disincorporating their business due to the impact of COVID-19. It looks at options for dispensing with the company and tax issues around transfer of closing trading stock, capital allowances, VAT, capital gains on transfer of chargeable assets, SDLT, and intangible fixed assets. Part 2 of the article continues with discussion of distributions on winding up, the targeted anti-avoidance rule (TAAR), tax avoidance motives, transactions in securities, and IHT.

Modern slavery reporting during the coronavirus (COVID-19) pandemic

Guidance issued by the Home Office announcing that businesses which need to delay the publication of their modern slavery statement by up to six months due to coronavirus-related pressures will not be penalised. It also highlights specific issues to consider in addressing modern slavery risks during the pandemic.

Good practice for virtual board and committee meetings

Guidance note issued by ICSA on the use of virtual meetings, which aims to help companies struggling with the impact of COVID-19. The document discusses how to choose the right technology and communication channel (including a comparison of virtual meeting providers), how to organise and structure virtual meetings, suggested ground rules for participants, alternatives to meetings, and notes for the Chair, the Company Secretary and presenters.

AGMs and impact of COVID-19

Updated guidance issued by ICSA offering advice for UK listed companies on how to ensure that AGMs are quorate, who should chair meetings, which directors will be allowed or expected to attend the general meeting and where to hold the meeting in the event of the planned venue being unavailable or otherwise inaccessible.