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Insights

Pulling together opinion, analysis, interviews and features on the profession along with a focus on the key issues affecting accountancy and the world of business.

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Behind the numbers

What Britain needs to grow

  • Podcast
  • ICAEW Insights
In this episode of Behind the Numbers, we discuss the necessary ingredients to support economic growth.
Listen now

Latest news

How to raise finance to scale up your business
  • Article
  • 28 Apr 2025
From start-up to scale-up: understanding the expectations of lenders and funders and getting your financial ducks in a row will oil the cogs for raising finance.
Chart of the week: One trillion pounds (almost)
  • Article
  • 25 Apr 2025
Our chart this week takes a look at how UK public sector net debt has increased from £1,816bn to £2,814bn over the past five years – an increase just £2bn short of £1tn.
Employment Rights Bill ‘could overburden businesses’
  • Article
  • 25 Apr 2025
As President Trump’s backlash against diversity and inclusion initiatives sees Big Four firms KPMG and Deloitte in the US step back from their DEI commitments, lawyers warn organisations in Great Britain could face a higher risk of lawsuits if they follow suit.

Latest tax news

Why Trump is wrong to construe VAT as a tariff
  • Article
  • 28 Apr 2025
Recent US policy shifts suggest that President Trump interprets VAT as a tariff. For tax campaigner Dan Neidle, that is a significant misconception.
New process and rules for international employees
  • Article
  • 25 Apr 2025
ICAEW is reminding employers of the changes made from 6 April 2025 to the process for operating pay as you earn (PAYE) for globally mobile or treaty non-resident employees and to overseas workdays relief.
HMRC explains agent roles for MTD income tax
  • Article
  • 23 Apr 2025
New guidance published by HMRC sets out how main and supporting agents can help taxpayers manage their obligations under Making Tax Digital (MTD) for income tax.

Insights specials

A listing of one-off Insights specials that focus on a particular subject, interviewing the key people, identifying developing trends and examining the underlying issues.

How to fix VAT
  • Hub page
ICAEW explores the challenges and opportunities offered in reimagining VAT and it's application. Read about the history of VAT, the lessons that can be learned from outside the UK and the potential of digitalisation.
Global Ethics Day
  • Hub page
ICAEW celebrates Global Ethics Day each year. The 2024 theme is "Ethics empowered: using the power of ethics to build a better world”, and ICAEW is examining the vital role ethics must play in the development of technology.
Local government finance: skills for the future
  • Hub page
Improving financial skills at local authorities is critical in balancing the books and delivering value for citizens. As backstop dates for audited accounts come into force, ICAEW explores how local authorities can strengthen their approach to financial management.

Accounting Intelligence

ICAEW has created a range of resources to support members in business and practice build their understanding of AI. There are video masterclasses, as well as features discussing opportunities, challenges, limitations, risk management and ethics.

Browse resources Watch AI masterclasses
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Videos

AI masterclass on better audit sampling
AI masterclass on better audit sampling
  • Video
  • 29 Oct 2024
Konrad Bukowski-Kruszyna ACA, Head of Audit Data Analytics, RSM UK outlines how generative AI can help ensure that audit sampling is being handled correctly.
What is VAT?
What is VAT?
  • Video
  • 19 Nov 2024
Value added tax is a vital tool for raising revenue to fund education, healthcare and more. We explain how it works and how it could be improved.
AI masterclass on reviewing company controls
AI masterclass on reviewing company controls
  • Video
  • 30 Oct 2024
Jenny Blewett FCA, Head of Finance at Costello Medical talks about how she used generative AI to help check her firm’s banking controls when she was new in post.
Private equity: is it here to stay?
Private equity: is it here to stay?
  • Video
  • 22 May 2024
Matt Meadows, Managing Partner, Moore Kingston Smith, and Caroline Monk, Executive Partner, Beever and Struthers, on their views of private equity on the accountancy sector.

The opinions expressed by external guest speakers in interviews or other publications included on this website are, by their nature, those of the speaker. They are not necessarily fully endorsed by the ICAEW or purport to reflect the official policies and views of the ICAEW or its members.

Podcast episodes

Adapting post-tariffs, MTD at 10, UK GAAP changes
  • Podcast
  • 09 Apr 2025
In this episode, we discuss how the Trump administration’s tariffs will hamper the government’s growth plans, the progress made towards Making Tax Digital on its tenth birthday, and how changes to FRS 102 and 105 will affect the nation’s small businesses.
Happy birthday, HMRC
  • Podcast
  • 18 Mar 2025
In this episode, we have a report by Mark Rowland from the ’20 Years of HMRC’ event held on 11 March at Chartered Accountants’ Hall.
Succession planning: is employee ownership the answer?
  • Podcast
  • 04 Mar 2025
In this episode of Behind the Numbers, we discuss the appropriateness of employee ownership trusts (EOTs) for accountancy practices.

Charts of the week

chart of the week thumbnail image 25 April 2025
Chart of the week: One trillion pounds (almost)
  • Article
  • 25 Apr 2025
Our chart this week takes a look at how UK public sector net debt has increased from £1,816bn to £2,814bn over the past five years – an increase just £2bn short of £1tn.
Chart of the week 16 April thumbnail image
Chart of the week: Regional incomes
  • Article
  • 17 Apr 2025
Our chart this week looks at how median household disposable income varies across the UK, with the South East region topping the rankings and the West Midlands region at the bottom.
Chart of the week thumbanil image for 10 April 2025
Chart of the week: US and China trade
  • Article
  • 11 Apr 2025
Our chart this week looks at trade between the US and China following the 145% tariffs imposed on China by President Trump in the latest twist in his global trade war.

Insights by topic

Student Insights Interviews, guides and features giving you fresh insights, innovative ideas and an inside look at the lives and careers of ICAEW students and members. No matter what stage you’re at in your journey with us, you’ll find content to suit you.
Insights index
  • Listing
This page provides an entry point to the articles that have formed the daily, monthly and weekly member emails, arranged by section and month. It also contains an index of themed Insights specials and the Quarterly magazine.
Climate hub
  • Hub page
Climate change is a crucial issue for the accounting profession. Are you professionally ready to mitigate the risk and maximise the opportunity of climate change? Find inspiration, information and practical resources to support the goals set out in the Paris Agreement and in the UN Sustainable Development Goals.
Diversity and Inclusion
  • Hub page
ICAEW is committed to Diversity and Inclusion. In this hub we bring together timely D&I resources on the protected characteristics of the Equality Act, along with our latest insights into diversity in the profession.
EU and international trade
  • Hub page
A range of resources on the implications of the UK leaving the EU on 31 December 2020.
Regulatory News
  • Listing
A round-up of regulatory and conduct updates and communications from the ICAEW Professional Standards Department.
Sponsored content
  • Listing
Hear what our partners are saying on topical issues impacting the accountancy profession.