ICAEW.com works better with JavaScript enabled.

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.

Contents
Back to top
ep 90 sustainability
Behind the numbers

The financial case for sustainability

  • Podcast
  • ICAEW Insights
In this episode of Behind the Numbers, we discuss the progress of sustainability reporting.
Listen now

Latest news

Economic insight paints mixed picture of South-East Asia
  • Article
  • 13 Dec 2024
From China’s slowing growth to Malaysia and Singapore’s electronics-driven resilience – a new ICAEW report analyses how South-East Asia’s economies are shaping up for 2025.
Chart of the week: UK public sector pension liabilities
  • Article
  • 13 Dec 2024
Our chart this week looks at how public sector net pension obligations reduced by £1.2tn from £2.6tn to £1.4tn during the financial year ended 31 March 2023 as a consequence of a sharply rising discount rate.
UK company size thresholds to increase
  • Article
  • 12 Dec 2024
New regulations increasing company size thresholds and removing certain requirements from the Directors’ Report will be effective from April 2025.

Latest tax news

HMRC must improve low resolution rates, says ICAEW
  • Article
  • 11 Dec 2024
A joint report by ICAEW and the Chartered Institute of Taxation (CIOT) highlights the issues faced by agents in dealing with HMRC and makes 10 recommendations for improving HMRC’s customer services.
Residential land tax hike in Wales
  • Article
  • 11 Dec 2024
In its Budget for 2025-26, the Welsh government has announced that the rates of land transaction tax (LTT) for some purchases of residential property will increase by 1 percentage point.
Paying workers over the festive period
  • Article
  • 10 Dec 2024
HMRC has published guidance on applying real time information (RTI) and auto-enrolment rules to working arrangements over the Christmas holidays.

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
Computer screen with text relating to generative AI

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

The financial case for sustainability
  • Podcast
  • 12 Dec 2024
In this episode of Behind the Numbers, we discuss the progress of sustainability reporting.
Regulating tax advice, plus new professional behaviour wording
  • Podcast
  • 02 Dec 2024
In this episode, we speak to Ray McCann, fresh from delivering this year’s Hardman Lecture on Monday 25 November, about regulating the provision of tax advice.
Can we unclog the local audit backlog?
  • Podcast
  • 22 Nov 2024
In this episode of Behind the Numbers, we discuss whether the filing of local authority audited accounts will ever get back on track.

Charts of the week

dec 13 COTW
Chart of the week: UK public sector pension liabilities
  • Article
  • 13 Dec 2024
Our chart this week looks at how public sector net pension obligations reduced by £1.2tn from £2.6tn to £1.4tn during the financial year ended 31 March 2023 as a consequence of a sharply rising discount rate.
cotw thumbnail
Chart of the week: US federal debt
  • Article
  • 06 Dec 2024
Our chart this week looks at how US federal debt has almost doubled over the past decade from $17.8tn in September 2014 to $35.5tn at the end of the most recent financial year in September 2024, with debt held by the public increasing from $12.8tn to $28.3tn.
chart 28 Nove
Chart of the week: What do we all do?
  • Article
  • 29 Nov 2024
Our chart this week looks at what we all do for a living and how the government wants to move more of us from economically inactive categories into the workforce.

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 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.
CEO and President's insights
  • Listing
View an archive of blogs from ICAEW CEO, Michael Izza, and from past ICAEW presidents.
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 A range of resources on the implications of the UK leaving the EU on 31 December 2020.
Regulatory News 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.