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Policy and research

Leading conversations on the issues that matter

ICAEW members advise more than three million businesses, we draw on their experience, our original research and our technical expertise to develop policy recommendations, which benefit the economy and protect the integrity of the accountancy profession.

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UK Business Confidence Monitor: National

  • Report
  • 02 Apr 2026
The latest national Business Confidence Monitor (BCM) shows that business sentiment was on course to move into positive territory in Q1 2026, but the outbreak of the Iran war had a dramatic impact in the final weeks of the survey period, with confidence deteriorating sharply. While businesses reported improved annual domestic sales and exports growth and easing input price inflation compared with Q4 2025, the war introduced significant downside risks to the outlook for the coming year.
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Policy recommendations

Scottish Manifesto: priorities for the next parliament

Ahead of the Scottish parliamentary election in May 2026, ICAEW has drawn on the expertise and knowledge of members in Scotland and outlined what should be key economic priorities for the future.
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Policy recommendations

Priorities for the next Welsh government

Wales has the talent, ambition, and resources to thrive in a rapidly changing economy. Yet too many businesses face barriers that hold back investment, innovation, and growth. Here ICAEW provides a member-led briefing for manifesto and policy leads.
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Policy recommendations

How the government can enable growth

Drawing on members expertise and our research into business confidence, ICAEW offers policymakers advice on how to approach regulating for stability, resilience and growth.
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Our research and analysis

Business
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UK Business Confidence Monitor

Read the latest findings of ICAEW's highly respected quarterly research into business confidence across the UK and its nations.

National report Regions and sectors
Practice
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Evolution of mid-tier accountancy firms

Read ICAEW research into how mid-tier accountancy firms in the UK are navigating change and pursuing opportunities.

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Analysis
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UK economic updates

Read the latest economic insights from ICAEW's Economics Director Suren Thiru on the current situation in the UK and the factors shaping the economy.

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Forecast
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International economic updates

Read ICAEW's latest economic forecasts prepared for the finance profession and offer analysis of the trends and challenges facing regions around the world.

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Analysis
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Budget and finance bill

ICAEW's experts provide a detailed analysis of the latest major fiscal announcements and their implications for finance professionals and organisations.

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Research
Academic research funding and reports
Academic research, funding and reports

Through ICAEW’s charitable trusts, we aim to fund the highest quality academic research and events into accounting and finance.

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Our recommendations

Tax reform ICAEW’s Tax Faculty draws on its members’ expertise to examine hot topics in tax and provide practical solutions to challenges faced by policymakers and regulators. This is underpinned by the faculty’s Ten Tenets for a Better Tax System that set out the characteristics against which it evaluates tax systems and tax policies. Evolution of the reporting accountant's work Reporting accountants play a vital part ensuring investor confidence, but ICAEW believes their role must evolve to better support growth in a changing landscape. Find out more in our latest policy paper: The value of independent assurance in capital market transactions. How to fix VAT 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. Local government finance: skills for the future 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.

Consultations and representations

Read ICAEW representations to policymakers and regulators, and view details of the consultations that ICAEW is responding to.
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Thought leadership

Our thought leadership content addresses the challenging questions in accountancy. We share innovative thinking and fresh perspectives from finance experts to drive the sector forward, push boundaries and empower a world of stronger economies.
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