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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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Insights special

Prepare for 2026

  • Hub page
Accountants face some significant challenges, but also some key opportunities in 2026. Hear from ICAEW experts on the important issues that members need to be thinking about over the next 12 months.
Browse resources

Latest news

AI in Excel: the pros and cons
  • Article
  • 06 Jan 2026
Financial modelling guru Ian Schnoor takes us through the benefits and drawbacks of AI’s march across the face of Excel.
2026: Changes to accounting standards and more
  • Article
  • 01 Jan 2026
Whether you prepare accounts under UK GAAP or IFRS Accounting Standards, 2026 will bring new standards that accountants in business and practice need to prepare for. Plus, the UK government will be conducting a holistic review of the entire annual report.
2026: Will we see audit reform?
  • Article
  • 01 Jan 2026
Audit and corporate governance reform remains uncertain, but we should see important progress in both audit and assurance in 2026, according to Alex Russell, Head of Audit and Assurance Strategy at ICAEW.

Latest tax news

Government makes further concessions on IHT reforms
  • Article
  • 30 Dec 2025
The government has announced that the new allowance for 100% agricultural property relief (APR) and business property relief (BPR) for inheritance tax (IHT) will be increased from £1m to £2.5m.
New guidance on VAT treatment of supplies of medical staff
  • Article
  • 19 Dec 2025
HMRC has updated its position on the VAT treatment of the supply of temporary medical staff (locum doctors), and explained how businesses can claim a refund of overpaid VAT, in Revenue and Customs Brief 9 (2025).
Agents may be overlooking IHT on cryptoassets
  • Article
  • 19 Dec 2025
HMRC is writing to agents who have previously submitted inheritance tax (IHT) returns to raise awareness of the requirement to account for IHT on cryptoassets. Any returns that contain an error should be corrected.

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.

Prepare for 2026
  • Hub page
Accountants face some significant challenges, but also some key opportunities in 2026. Hear from ICAEW experts on the important issues that members need to be thinking about over the next 12 months.
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 2025 theme is "Ethics Re-envisioned,” challenging us to think boldly about how we embed ethical principles into the heart of our organisations.

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 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.
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.
Busy road in London
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 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
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
Video thumbnail - bird's view of a city
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

A World Cup bump, an AI slump? 2026 predictions
  • Podcast
  • 31 Dec 2025
In the first episode of 2026, our usual team of soothsayers David Williamson, Frances Haque and Iain Wright review the events of the past 12 months, and look ahead to what we might expect in the coming year.
Best of 2025
  • Podcast
  • 18 Dec 2025
With Christmas round the corner, we’ve put together a special best of episode of Behind the Numbers, featuring some of the most memorable conversations from throughout the year.
Budget 25: where’s the growth?
  • Podcast
  • 01 Dec 2025
This episode is all about the Budget. What was in it? What are the implications? Was there anything positive to glean from it?

Charts of the week

A selection of graphical charts
Chart of the week: Inflation
  • Article
  • 19 Dec 2025
The Bank of England’s Christmas present to the nation of a cut in interest rates prompts our chart of the week to take a look at what is going under the hood of inflation.
A selection of graphical charts
Chart of the week: Net migration
  • Article
  • 12 Dec 2025
Our chart this week illustrates the fall, rise and fall again of net inward migration over the past eight years and asks whether it will bounce back to hit the OBR’s long-term assumption by the end of the decade.
A selection of graphical charts
Chart of the week: Budget 2025 debt blues
  • Article
  • 05 Dec 2025
Our chart this week illustrates how despite being a “tax-raising Budget”, the cumulative net effect of all the changes announced last week is to add £61bn to the public sector net debt forecast for 31 March 2030.

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.