With multiple high-profile cyber attacks last year, Esther Mallowah, Head of Tech Policy at ICAEW discusses if businesses should be worried and how to manage risk amid developing technology.

Although the government chose to scrap the Audit Reform Bill, there is still change on the agenda, explains Sophie Wales, Director of Regulatory Policy at ICAEW.

From fragmentation of regulation to the challenges of emerging technology, Polly Tsang, Senior Financial Services Regulatory Manager at ICAEW shares the biggest trends in financial services this year.

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.

From increasing demand for services to tightening finances, there are big challenges facing the public sector in 2026, but big opportunities too, according to Henning Diederichs, Senior Technical Manager in the Public Sector Team at ICAEW.

The tricky economic climate is here to stay, but inflation is likely to fall more quickly in the year ahead, according to Suren Thiru, ICAEW's Director, Economies.

AML supervision will shift to the FCA in 2026, and Companies House changes will continue, explains ICAEW's Economic Crime Manager Mike Miller.

As always, expect a lot of changes in tax this year – more specifically, how tax advisers file income tax returns for clients, and new HMRC powers, says Lindsey Wicks, Senior Technical Manager, Tax Policy.

In 2026, accountants will play a critical role in preparing companies to disclose and assure sustainability information, says Ravi Abeywardana, Director of Sustainability Reporting and Assurance at ICAEW.

There will be continued emphasis on good governance in 2026, as Provision 29 of the Corporate Governance Code comes into effect, explains Peter van Veen, ICAEW's Director of Corporate Governance and Stewardship.

While the economy may not be perfect, there are positive signs that we’ll see more public company and private equity activity in 2026, says David Petrie, ICAEW’s Head of Corporate Finance.

We should see important progress in both audit and assurance in 2026, according to Alex Russell, Head of Audit and Assurance Strategy at ICAEW.