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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

Participate in FRC research into AI in corporate reporting
  • Article
  • 17 Mar 2026
ICAEW is urging members to share their real-world experiences of how artificial intelligence is being used in corporate reporting by public interest entities.
Chart of the week: educational decline
  • Article
  • 13 Mar 2026
Our chart this week looks at how school rolls in England are projected to decline by 7% in state nurseries and primaries and 3% in state secondaries over the next five years, and what that means for school closures and mergers across the country.
Potential changes to ICAEW Daily – have your say
  • Article
  • 13 Mar 2026
ICAEW recognises that busy accountants may not have the time to read Daily emails but want more than a weekly update. Tell us what you want to read and how you want to receive updates in future.

Latest tax news

Taxpayers asked to update provisional and rounded tax return figures
  • Article
  • 16 Mar 2026
HMRC is writing to taxpayers who included provisional or rounded figures in their self assessment (SA) tax return for 2024/25 to ask them to take action within 35 days of the date of the letter.
Individuals and trusts face new obligation under uncertain tax treatment proposals
  • Article
  • 16 Mar 2026
The government is consulting on changes to the uncertain tax treatment regime, including extending it to individuals and trusts, introducing an additional trigger and including more taxes.
HMRC consults on changes to company tax returns
  • Article
  • 11 Mar 2026
HMRC is asking for feedback on its plans to modernise and standardise company tax returns, including introducing a prescribed format for computations and requiring amendments to be made online.

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
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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

UK SRS – what’s in it, and the FCA consultation
  • Podcast
  • 10 Mar 2026
UK Sustainability Reporting Standards (UK SRS) are bringing sustainability reporting in line with international standards. So who will be mandated to use them and how will they apply in practice?
Corporate reporting is changing, MTD on the way
  • Podcast
  • 04 Mar 2026
There’s just one month to go till Making Tax Digital kicks in for Income Tax; we take a look at how the transition will go. There’s also a lot happening in corporate reporting at the moment – Sally Baker brings us up to speed.
MTD Live: are you (and HMRC) ready for MTD?
  • Podcast
  • 03 Mar 2026
In a special episode of The Tax Track, recorded at ICAEW’s MTD Live event on 23 February 2026, we speak to HMRC and practitioners on how they are preparing for Making Tax Digital (MTD) for income tax, which is due to start from April 2026.

Charts of the week

Chart of the week: educational decline
  • Article
  • 13 Mar 2026
Our chart this week looks at how school rolls in England are projected to decline by 7% in state nurseries and primaries and 3% in state secondaries over the next five years, and what that means for school closures and mergers across the country.
Chart of the week: Spring Forecast 2026
  • Article
  • 06 Mar 2026
Our chart this week looks at how the Chancellor’s fiscal headroom increased by £2bn to £24bn in the latest fiscal forecast from the Office for Budget Responsibility.
Chart of the week: student loans
  • Article
  • 27 Feb 2026
Our chart this week looks at how the Department for Education has impaired 40% of the value of its student loans outstanding as at 31 March 2025.

Insights by topic

Student Insights
  • Hub page
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.
Insights archive
  • Listing
In this section you can read some of the best material that was in ICAEW's monthly magazine, Economia, as well as from the Insights section published in 2020.