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The most up-to-date thought leadership, insights, technical resources and professional guidance to support ICAEW members working in industry with their professional development.
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Modernising corporate reporting
The government has outlined its plans to transform the UK's corporate reporting framework, the outcome of which will reshape annual reports and impact companies of all sizes.
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Access to finance: supporting small businesses
About BCM and methodology
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ICAEW's Ethics CPD course is designed to help you apply the Code of Ethics to everyday situations and uphold the highest standards of professional conduct.
Helpsheets A-Z by title

ICAEW Member Insights

Views, opinions and experiences from our ICAEW members. These insights are used to help shape ICAEW content and inform policy positions and recommendations.
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Research

UK business confidence

Read the latest results of ICAEW's quarterly Business Confidence Monitor (BCM). National, regional and sectoral reports are available.
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Networking

Inspiring future leaders

Inspiring Future Leaders connects aspiring younger members with senior finance leaders of large organisations through a series of free, virtual roundtables.
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Online training

Ethics CPD course

ICAEW has created a free online ethics course to support members in meeting their changing continuing professional development (CPD) requirements
Find out more
Technical support

Helpsheets

Our helpsheets reflect the guidance provided to ICAEW members on our helplines and highlight important issues for members. Access practical technical and ethical guidance, as well as FAQs.
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Latest

Transformation Live
  • Event
  • 23 Nov 2026
Transformation Live builds on the success of our recent webinar transformation series, bringing members together for an in person evening focused on developing and delivering successful transformation programmes.
ICAEW Business Confidence Monitor (BCM): Wales
  • Report
  • 23 Oct 2026
The latest national Business Confidence Monitor (BCM) shows that the Iran War significantly dented confidence as it dropped to a near four-year low and suffered its sixth successive negative quarterly score. Companies reported rising costs pressures, weaker expected sales and profits growth for the coming year, while late payment concerns hit a five-year high.
ICAEW Business Confidence Monitor (BCM): North West
  • Report
  • 23 Oct 2026
The latest national Business Confidence Monitor (BCM) shows that the Iran War significantly dented confidence as it dropped to a near four-year low and suffered its sixth successive negative quarterly score. Companies reported rising costs pressures, weaker expected sales and profits growth for the coming year, while late payment concerns hit a five-year high.
ICAEW Business Confidence Monitor (BCM): North East
  • Report
  • 23 Oct 2026
The latest national Business Confidence Monitor (BCM) shows that the Iran War significantly dented confidence as it dropped to a near four-year low and suffered its sixth successive negative quarterly score. Companies reported rising costs pressures, weaker expected sales and profits growth for the coming year, while late payment concerns hit a five-year high.
ICAEW Business Confidence Monitor (BCM): West Midlands
  • Report
  • 23 Oct 2026
The latest national Business Confidence Monitor (BCM) shows that the Iran War significantly dented confidence as it dropped to a near four-year low and suffered its sixth successive negative quarterly score. Companies reported rising costs pressures, weaker expected sales and profits growth for the coming year, while late payment concerns hit a five-year high.
ICAEW Business Confidence Monitor (BCM): Yorkshire & Humber
  • Report
  • 23 Oct 2026
The latest national Business Confidence Monitor (BCM) shows that the Iran War significantly dented confidence as it dropped to a near four-year low and suffered its sixth successive negative quarterly score. Companies reported rising costs pressures, weaker expected sales and profits growth for the coming year, while late payment concerns hit a five-year high.
Business news

Business events and webinars

The ICAEW Business Team host a number of Business Leaders' Dinners each year at Chartered Accountants' Hall, Moorgate. If you're interested in attending a dinner and finding out more, please register your interest and we'll be in touch.
AI in Finance: cutting through the hype for small business
  • Webinar
  • 02 Dec 2026
Explore practical applications for small finance teams and follow a five-step framework to test AI safely and cost-effectively.
Transformation Live
  • Event
  • 23 Nov 2026
Transformation Live builds on the success of our recent webinar transformation series, bringing members together for an in person evening focused on developing and delivering successful transformation programmes.
Improving financial performance using AI to optimise procurement and supply chains
  • Webinar
  • 05 Oct 2026
Explore how AI is transforming procurement by optimising cost, strengthening risk management, and improving financial performance.
More

Business start up and finance

Corporate Financier cover image: farming robot
Corporate Financier October 2026
  • Journal
  • 28 Sep 2026
  • PDF (19,378kb)
A year of fires, floods and droughts has wreaked havoc on traditional agriculture, with forecasts for worse to come. Time to invest in agritech.
Tania Phillips
Profile: Nurturing the future
  • Article
  • 28 Sep 2026
  • PDF (895kb)
She was at Apax Partners in the nineties, ran her own advisory firm in the naug hties, then moved into garden centres, space technology and nuclear energy. Antonia Jenkinson tells Marc Mullen why she's now back in VC
ICAEW REP 075/26 Autumn Budget 2026: Give business breathing space to deliver growth
  • Representation
  • 15 Sep 2026
  • PDF (393kb)
A representation dated 9 September 2026 to the UK government ahead of the Autumn budget on 28 October 2026.
Corporate Financier September 2026
  • Journal
  • 27 Aug 2026
  • PDF (3,016kb)
Indian investors have UK firms in their sights – and the bilateral trade deal means investment can flow both ways. Are we finally seeing a Brexit benefit?
More

Business Finance Guide

This independent guide provides entrepreneurs, SMEs and growing businesses with information on the finance options that are available to them throughout their business finance journey.

Find out what finance options are available Case studies and guidance
Hero for the Business Finance Guide

Corporate governance

What can firms cut from the audit report right now?
  • Article
  • 15 Oct 2026
The FRC’s revised auditor reporting standards aim to streamline the audit report and provide more useful information for investors. ICAEW experts explain what wording is no longer required, what must remain, and when the changes apply.
MCR – the big questions
  • Podcast
  • 14 Oct 2026
Hear exclusively from government representatives on its plans for Modernising Corporate Reporting.
FCA finalises UK SRS reporting rules
  • Article
  • 07 Oct 2026
Following a consultation period, the Financial Conduct Authority has finalised rules requiring in-scope listed companies to report against UK Sustainability Reporting Standards on a ‘comply or explain’ basis.
Reporting quality continues to improve in 2025/2026
  • Article
  • 05 Oct 2026
The latest Annual Review of Corporate Reporting by the Financial Reporting Council shows a further reduction in reviews raising substantive questions and a shrinking of the quality gap between FTSE 350 reporting and those of other companies.
More

Corporate reporting

Top up your CPD with these free resources
  • Article
  • 15 Oct 2026
Alongside articles, podcasts and technical guidance, ICAEW members can now access specialist e-learning courses. As the CPD year comes to an end, we share a host of free resources to ensure you meet your goals.
Exclusive FRS 102 amendments - definition and fair value changes
  • Helpsheets and support
  • 14 Oct 2026
Helpsheet explaining the practical implications of the changes to FRS 102 Section 2 Concepts and Pervasive Principles, introduced by the Periodic Review 2024 amendments to FRS 102. Key changes affect fair value measurement, recognition principles and glossary definitions.
MCR – the big questions
  • Podcast
  • 14 Oct 2026
Hear exclusively from government representatives on its plans for Modernising Corporate Reporting.
Transcript: Bonus: Modernising Corporate Reporting – the big questions
  • Transcript
  • 14 Oct 2026
In this special bonus episode, we hear exclusively from the Department for Business, Innovation Science and Trade (BIST) on the government’s plans for corporate reporting, the Modernising Corporate Reporting (MCR) agenda.
More

Economy

Exclusive 2026 UK GAAP Accounts
  • Helpsheets and support
  • 12 Oct 2026
  • PDF (522kb)
This factsheet primarily deals with requirements of accounting standards that are mandatory for accounting periods beginning in 2026 and beyond.
ICAEW Letter to the Chancellor Autumn Budget 2026
  • Representation
  • 09 Oct 2026
  • PDF (132kb)
A letter from ICAEW Chief Executive Alan Vallance to the Chancellor ahead of the Autumn Budget on 28 October 2026.
Chart of the week: disposable income
  • Article
  • 08 Oct 2026
Our chart this week looks at how income is distributed across UK households with a median equivalised household disposable income of £3,265 per month and an equivalised average of £3,800 per month.
Confidence remains low as Iran war rages on
  • Article
  • 07 Oct 2026
Renewed US-Iran hostilities have put an end to any recovery in business confidence, resulting in the most prolonged period of low confidence in the UK since the financial crisis.
More

Exporting

ICAEW Business Confidence Monitor (BCM): Wales
  • Report
  • 23 Oct 2026
The latest national Business Confidence Monitor (BCM) shows that the Iran War significantly dented confidence as it dropped to a near four-year low and suffered its sixth successive negative quarterly score. Companies reported rising costs pressures, weaker expected sales and profits growth for the coming year, while late payment concerns hit a five-year high.
ICAEW Business Confidence Monitor (BCM): North West
  • Report
  • 23 Oct 2026
The latest national Business Confidence Monitor (BCM) shows that the Iran War significantly dented confidence as it dropped to a near four-year low and suffered its sixth successive negative quarterly score. Companies reported rising costs pressures, weaker expected sales and profits growth for the coming year, while late payment concerns hit a five-year high.
ICAEW Business Confidence Monitor (BCM): North East
  • Report
  • 23 Oct 2026
The latest national Business Confidence Monitor (BCM) shows that the Iran War significantly dented confidence as it dropped to a near four-year low and suffered its sixth successive negative quarterly score. Companies reported rising costs pressures, weaker expected sales and profits growth for the coming year, while late payment concerns hit a five-year high.
ICAEW Business Confidence Monitor (BCM): West Midlands
  • Report
  • 23 Oct 2026
The latest national Business Confidence Monitor (BCM) shows that the Iran War significantly dented confidence as it dropped to a near four-year low and suffered its sixth successive negative quarterly score. Companies reported rising costs pressures, weaker expected sales and profits growth for the coming year, while late payment concerns hit a five-year high.
More

ICAEW champions trade

In support of the 90th Anniversary of the Chartered Institute of Export and International Trade, ICAEW has become a Chartered Institute Trade Champion.
Find out more
Celebrating 90 years of the Chartered Institute of Export and International Trade

Finance transformation

 
Transformation Live
  • Event
  • 23 Nov 2026
Transformation Live builds on the success of our recent webinar transformation series, bringing members together for an in person evening focused on developing and delivering successful transformation programmes.
Final countdown to ICAEW Annual Conference
  • Article
  • 08 Oct 2026
ICAEW’s CEO, Alan Vallance is looking forward to meeting as many members as possible at the institute’s flagship conference next Friday. There’s still time to secure your place, and hear the latest on MTD’s roll out, practical ways to use AI and support on business transformation.
TOBA governance
  • Helpsheets and support
  • 01 Oct 2026
This guide explains how Terms of Business Agreements (TOBAs) support insurance intermediaries’ compliance with the FCA’s CASS 5 client money rules.
Eight steps to build a cyber resilient finance function
  • Article
  • 29 Jul 2026
In many cases, the finance function will be cyber attackers’ first port of call. Here are eight tips for bolstering its defences.
More

Financial management

Exclusive Root cause analysis: applying the five whys
  • Article
  • 24 Sep 2026
Cheryl Powick and Moyra Vipond illustrate how the five whys model can be used to perform root cause analysis and be adapted to most audit quality issues.
Exclusive Any Interest in Mortgage Schedules?
  • Article
  • 24 Sep 2026
Debt schedules are a staple of financial models. Liam Bastick constructs a monthly mortgage schedule using formulae only.
Budget overrun widens as public finances disappoint
  • Article
  • 22 Sep 2026
The triple whammy of geopolitical uncertainty, persistent inflation and rising gilt yields are squeezing the public purse as the Chancellor prepares for his first budget.
ICAEW REP 075/26 Autumn Budget 2026: Give business breathing space to deliver growth
  • Representation
  • 15 Sep 2026
  • PDF (393kb)
A representation dated 9 September 2026 to the UK government ahead of the Autumn budget on 28 October 2026.
More

Law and regulation

How much should your business worry about global cyber threats?
  • Article
  • 15 Oct 2026
State-backed cyber attackers are sophisticated, well-resourced and increasingly disruptive. Experts tell us why no organisation is immune – and what effective defences look like.
Cyber: how to foster a ‘constant vigilance’ culture
  • Article
  • 15 Oct 2026
Human behaviour is essential to cyber resilience. Explore how organisations can build a culture of continuous vigilance and the practical steps management can take to embed shared responsibility and reinforce good cyber habits across the workforce.
Cyber: how to respond to a ransomware attack
  • Article
  • 15 Oct 2026
Almost half of all cyber attacks involve ransomware, a technology fast evolving into a far more dangerous threat to companies’ networks, with many underprepared for an attack. What are the critical steps businesses should take after a ransomware attack?
Cyber: how big a threat are AI agents?
  • Article
  • 15 Oct 2026
The news is currently full of AI agents ‘going rogue’, wreaking untold havoc beyond their designated tasks. This Cyber Security Awareness month, we talk to an expert who advises on deployment, to separate fact from hype.
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Leadership and HR

How to develop yourself, your team and your career. Practical advice on achieving a productive, happy and healthy team.

The future of deal modelling: fundamentals, judgement and automation
  • Webinar
  • 12 Oct 2026
In this webinar recording we will explore how deal modelling is evolving, the emerging tools shaping its future and why strong Excel foundations and effective governance remain essential.
ICAEW launches Constructive Engagement pathway for lower-level audit conduct matters
  • Article
  • 01 Oct 2026
ICAEW has introduced Constructive Engagement, a new pathway for resolving eligible lower-level audit conduct matters outside the formal disciplinary process. Live from 1 October 2026, the approach is designed to support timely remediation, improve audit quality and provide a proportionate route for cases that meet strict eligibility criteria.
Corporate Financier magazine
  • Hub page
  • 01 Oct 2026
The highly respected Corporate Financier magazine is published ten times a year for members, stakeholders and key associates of the Corporate Finance Faculty.
Corporate Financier October 2026
  • Journal
  • 28 Sep 2026
  • PDF (19,378kb)
A year of fires, floods and droughts has wreaked havoc on traditional agriculture, with forecasts for worse to come. Time to invest in agritech.
More

The role of the CFO and board in driving growth

We spoke to prominent CFOs, CEOs and board members, to understand how they think about the long term, about growth and about the relationship between the two.

Find out more
Meeting room with three people on laptop talking

Performance management

Practical resources and support to help you improve the performance of your organisation. Use our selection of guides, tools, books and articles to find more information on all aspects of managing business performance.

The advice that businesses want most from their accountants
  • Article
  • 16 Apr 2026
Small businesses, like Bhangra Blends, are looking for more support and guidance from their accountants, to not only understand the financial landscape but also gain tailored insights that help them navigate uncertainty and plan for future growth. Find out more about the key areas where businesses want advice.
Exclusive Key financial stability measures in law firms
  • Article
  • 12 Mar 2026
The Carson McDowell review (commissioned by the Legal Services Board) focused on the SRA's regulation of SSB Law, but in doing so it revealed significant underlying financial instability within the firm. What would the outcome have been for SSB Law and its clients if this financial instability had been identified and acted upon quicker.
Exclusive Strategic Report and Directors Report Factsheet
  • Helpsheets and support
  • 03 Jul 2025
  • PDF (519kb)
This factsheet provides an overview of the scope and content requirements for the strategic report and directors’ report for UK companies. This applies to both UK GAAP and IFRS reporters.
Planning for uncertainty: five tips for accountants
  • Article
  • 17 Apr 2025
Struggling to plan growth or forecasts during the turbulent Trump tariffs? ICAEW offers practical support to help finance practitioners steer their organisations through uncertainty.
More

Restructuring and insolvency

The Insolvency Service Annual Plan 2026/2027
  • Article
  • 16 Sep 2026
The Insolvency Service has published its Annual Plan for 2026/2027 marking the final year of transition out of its 2021-2026 strategy. Read what we have highlighted as policy and regulatory points of interest to the insolvency profession.
Lessons from Hospice UK’s turnaround toolkit for the wider charity sector
  • Article
  • 10 Sep 2026
The hospice sector is facing significant financial pressures, with many organisations having to navigate increasingly complex challenges to remain financially sustainable. In response, Hospice UK published a practical, participative toolkit in June 2026 to support hospices experiencing financial distress and help them through a process of turnaround.
Temporary compliance issues: when and how to apply for a regulatory dispensation
  • Helpsheets and support
  • 11 Aug 2026
If you or your firm can no longer comply with certain regulatory requirements, you may be able to apply for a dispensation to continue providing regulated services while the issue is resolved. Read our guidance to understand eligibility and timescales and how to apply.
The Insolvency Service - call for case study papers
  • Article
  • 27 Jul 2026
The Insolvency Service is inviting insolvency practitioners to submit case study papers highlighting how professional and ethical standards operate in practice, with selected contributors given the opportunity to present their insights at a Joint Insolvency Committee (JIC) strategy day. Deadline is 28 August 2026.
More

Restructuring & Insolvency Conference

This annual conference explores key challenges facing the profession and what lies ahead, as well as providing some engaging topical technical sessions.

Learn more
Insolvency conference

Risk management

Cyber: how to foster a ‘constant vigilance’ culture
  • Article
  • 15 Oct 2026
Human behaviour is essential to cyber resilience. Explore how organisations can build a culture of continuous vigilance and the practical steps management can take to embed shared responsibility and reinforce good cyber habits across the workforce.
Is your identity at risk?
  • Podcast
  • 08 Oct 2026
In this episode, we take a look at how cyber criminals use identity theft to target individuals and organisations, who’s most at risk, and how businesses can protect themselves.
Improving financial performance using AI to optimise procurement and supply chains
  • Webinar
  • 05 Oct 2026
Explore how AI is transforming procurement by optimising cost, strengthening risk management, and improving financial performance.
What tech-enabled fraud means for detection and prevention
  • Article
  • 21 Sep 2026
As AI-enabled tech fraud becomes cheaper, more accessible and convincing, businesses need stronger controls and smarter verification methods to detect and prevent emerging risks.
More

Strategy

Gerald Edelman
  • Company profile
  • 22 May 2026
Gerald Edelman is a boutique mid-tier accountancy and advisory firm, and a certified B Corp.
The advice that businesses want most from their accountants
  • Article
  • 16 Apr 2026
Small businesses, like Bhangra Blends, are looking for more support and guidance from their accountants, to not only understand the financial landscape but also gain tailored insights that help them navigate uncertainty and plan for future growth. Find out more about the key areas where businesses want advice.
The role of the CFO and the board in driving growth
  • Report
  • 13 Apr 2026
  • PDF (1,175kb)
For this research we interviewed 11 prominent CFOs, CEOs and board members, alongside several more who preferred to remain anonymous, to understand how they think about the long term, about growth and about the relationship between the two.
A busier business bank
  • Article
  • 30 Mar 2026
At 11 years old, the British Business Bank has a new strategic plan, more capital at its disposal, and a new statement of intent. Marc Mullen speaks to its first-ever chief investment officer, Leandros Kalisperas, about the bank’s renewed purpose.
More

Sustainability

DRAFT ICAEW REP XXX 25 UK Sustainability Reporting Standards UK SRS S1 and UK SRS S2
  • Representation
  • 04 Sep 2025
  • PDF (426kb)
ICAEW welcomes the opportunity to comment on the Exposure draft of UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2 published by the Department for Business and Trade on 25 June 2025
ICAEW REP 024/25 with CIPFA - IPSASB Climate Related Disclosures
  • Representation
  • 27 Feb 2025
  • PDF (315kb)
A joint representation dated 27 February 2025 to a consultation published by IPSASB on 31 October 2024.
Should boards have a sustainability committee?
  • Article
  • 08 Jan 2025
Sustainability and ESG committees aim to provide high-level and strategic insight of sustainability related issues within organisations, but are they useful additions to the board structure? ICAEW examines research into how boards are approaching sustainability.
ICAEW REP 069/24 TCFD aligned disclosure for UK public sector phase 3
  • Representation
  • 08 Jan 2025
  • PDF (182kb)
A representation dated 26 September 2024 to a consultation published by HM Treasury on 25 July 2024.
More

ICAEW Sustainability Summit

This two-day summit is part of a multi-year journey to 2030, exploring how finance can help build trust, resilience, and competitiveness through sustainability in action.

Learn more
Climate summit

Tax

Exclusive Simplifying UK VAT: is the Tour Operators Margin Scheme fit for purpose?
  • Article
  • 09 Oct 2026
The UK’s Tour Operators Margin Scheme (TOMS) was designed as a simplification measure. However, the UK’s exit from the European Union (EU), evolving business models and recent court decisions have raised questions about whether the regime remains fit for purpose.
Tax news in brief 7 October 2026
  • Article
  • 07 Oct 2026
Highlights from the broader tax news for the week ending 7 October 2026, including the publication by HMRC of statistics on claims for research and development (R&D) tax relief.
ICAEW REP 068/26 PCAOB Release No. 2026-006: Draft 2026 2030 Strategic Plan Goals and Objectives
  • Representation
  • 01 Oct 2026
  • PDF (174kb)
A representation dated 4 September 2026 to a consultation published by PCAOB on 20 July 2026.
New tax relief needed for predevelopment costs, says ICAEW
  • Article
  • 30 Sep 2026
The existing tax treatment of predevelopment costs, which has recently been clarified by the Supreme Court, risks discouraging investment and increasing compliance costs for businesses.
More

Sector specific support

ICAEW communities provide a range of resources tailored for those working within specific sectors, including live events, webinars and newsletters.

There is support for those working in charities; construction, energy, farming, manufacturing, and many more.

Alongside support for industry sectors there are also ICAEW communities for those working with small and micro businesses and in global trade.

Browse communities
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Committed to supporting you

As a member in business, you are part of a collective who take great pride in your well-deserved qualification and can have an impact on the environment businesses operate in. ICAEW's business team are here to support you and hear your voice on important business issues.

Contact the business team
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Events
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ICAEW events

ICAEW's events programme brings together leading industry speakers across business sectors. Connect and network with your peers while keeping up to date with the latest developments.

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Networking
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ICAEW networks

Take advantage of the opportunities available for business members to network with fellow finance professionals.

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Research and resources
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Library and Information Service

The ICAEW Library & Information Service offers a range of services and resources, including information on accountancy in different countries and on a variety of technical subjects.

Browse resources