All companies, except small companies and micro-entities, must prepare a strategic report in accordance with s414A of the Companies Act 2006 (CA 2006).
ICAEW produces a variety of publications to support its members and to share knowledge, insight and expertise. This page highlights the latest publications and provides access to comprehensive listings of ICAEW's output.
Browse the most recent thought leadership reports, guides and insights. Or search for ICAEW publications by topic, date or keyword.
Recent corporate failures have increased public concern about the value of audit and the role of auditors. To help inform debate on the scope of audit, this second supporting paper to our Future of Audit thought leadership essays explains what auditors do, why audits are necessary, the limitations of audit, and what gets audited and what doesn’t.
We launch our 2019 Future of Audit series of essays with a look at who is involved in the preparation of financial statements for UK companies, how they are involved and the role of auditors in challenging those responsible.
When construction companies and clients get it right – through project selection based on their ability to deliver, responsible tendering, diligent monitoring, and a proactive attitude to deal with issues such as cost and timetable overruns – they create contracts that are more profitable and provide more enduring value to society.
Q2 2019: Subdued investment plans reflect slower profits growth and business challenges
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ICAEW makes representations to policymakers and regulators on behalf of the accountancy profession explaining how changes to policy and legislation will impact day-to-day practice.
ICAEW Technical Releases are a source of good practice guidance on technical and practice issues relevant to the work of ICAEW Chartered Accountants, accountants and other professionals.
The Business Confidence Monitor (BCM) is one of the largest and most comprehensive quarterly reviews of UK business confidence and provides a regular snapshot of the economy, informed by senior business professionals running all types of businesses across the UK. It is shared with a range of national and regional policymakers, the business community, academics and researchers. It is a credible predictor of GDP and economic change and supports policy decision-making.
A quarterly forecast for five global regions prepared specifically for the finance profession. These newsletters provide a unique perspective on the prospects for each region as a whole and for individual economies against the international economic background.
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