Key reminders and updates
Open up a world of leading accountancy and tax resources. Curated by experts. Register with your ICAEW firm C0 number.
One of the most common findings during our initial CPD monitoring activity was insufficient ethics CPD. Access a range of free ICAEW resources to help you and your staff ensure you are compliant with this important element of ICAEW’s CPD rules.
Read our response to HM Treasury’s consultation on Anti Money Laundering/Counter-Terrorist Financing Supervision Reform on Duties, Powers and Accountability.
Changes effective since 1 January 2026
A new version of Professional Conduct in Relation to Taxation (PCRT) came into effect on 1 January 2026. If you advise on UK tax matters, compliance with PCRT is mandatory. Ensure you are familiar with the updated requirements and that your advice and actions align with the standards set out in PCRT.
Our new Guidance on Disciplinary Sanctions came into effect on 1 January 2026. We look at the key changes and how these contribute to the clarity and transparency of disciplinary decision-making.
Audit
Anti-Money Laundering (AML)
Misunderstandings about anti-money laundering (AML) requirements are common. Visit our hub for answers and guidance on some of the most frequent misconceptions.
The UK Financial Intelligence Unit (UKFIU) has published its Suspicious Activity Reports Annual Report 2025, offering crucial insights into the landscape of SARs and their impact on tackling economic and serious organised crime.
Probate
On our web page “Legal Ombudsman guidance on handling complaints”, we signpost resources from LeO to help legal services firms with their practice. Read the latest LeO Spotlight article “Probate – How to be reasonable” for guidance on clear, timely communication with executors and beneficiaries to prevent complaints.
Insolvency
HMRC has launched a new insolvency practitioner handbook, providing a more streamlined way for practitioners to access the guidance and information they need to carry out their role. The handbook brings key insolvency guidance together in one place, making it easier to find, navigate and apply in practice.
Allison Broad, Head of Insolvency Monitoring, outlines the risks of transfer cases, the importance of effective planning and handover, plus guidance and support available from ICAEW.
Make sure to review recent guidance on contacting HMRC’s Members’ Voluntary Liquidation team, explaining how it works, when to use it and how it will improve interactions with the MVL team. The new process will become mandatory with effect from 2 February 2026.