Business law
ICAEW's Business Law function leads ICAEW’s policy work on the UK’s regulatory regime and aspects of regulation including selected areas of company law and provides related resources to members including our briefing on the UK’s regulatory regime and our guide to directors’ duties.
Better Regulation
Drawing on our experience and insights from ICAEW members, our better regulation work contains information on the UK’s regulatory regime and considers how it might be improved.
UK company law
Resources include relevant ICAEW technical releases, such as guidance on dividends and distributable profits, and updates on key developments in regulation, prospective legislation and related matters of professional concern to accountants in practice, industry or commerce.
Directors duties
Our guide provides an overview of the key duties and responsibilities of directors, including for transactions between a company and its directors or shareholders (eg dividend payments), responsibilities for financially challenged companies and penalties for breach.
Anti-money laundering
Disciplinary Update 2026, Issue 7
- Newsletter
- 03 Nov 2026
Read the findings identified in recent disciplinary cases and ensure you or your firm are not making similar mistakes.
ICAEW AML supervisory role and activity Q3 2026
- Report
- 29 Oct 2026
- PDF (90kb)
Read about the work we have carried out in Q3 as the UK’s largest accountancy professional body supervisor for anti-money laundering.
AML supervision report 2025/26: Supervisory impact
- Report
- 21 Oct 2026
- PDF (830kb)
Report of AML supervisory activity for the period 2025/26.
Exclusive
AASG Risk alert: Organised Crime Group’s Targeting the Student Finance System
- Newsletter
- 20 Oct 2026
- PDF (192kb)
Extract from NCA Amber ALERT of September 2025 (Reference 0770-NECC)
Bribery and corruption
ICAEW Code of Ethics 2026 - changes highlighted
- Regulations
- 14 Apr 2026
- PDF (4,115kb)
This version of the 2026 Code of Ethics highlights in orange key changes in the text from the 2025 edition. The changes includes two new sections relating to tax planning activities and services.
ICAEW Code of Ethics 2026
- Regulations
- 14 Apr 2026
- PDF (4,110kb)
The 2026 edition of ICAEW's Code of Ethics comes into force on 1 July and includes, new sections on tax planning activities and services.
ICAEW Guidance on Sanctions – effective 1 January 2026
- Regulations
- 01 Jan 2026
- PDF (1,242kb)
This guidance takes effect from 1 January 2026 and applies to any matter first considered by the Conduct Committee after that date. That means matters considered on or before 31 December 2025 will continue under the ‘Guidance on Sanctions’ (GOS) effective from 1 June 2023, through to final disposal, including the outcome of any challenge.
How the UK government plans to tackle corruption
- Article
- 19 Dec 2025
ICAEW welcomes the government’s new Anti-Corruption Strategy for its ambition to strengthen the UK’s resilience to illicit finance, but identifies three key areas where it must go further.
Fraud
Cyber security: is your charity prepared?
- Article
- 16 Oct 2026
Cyber security may feel like an issue for the IT team, but it is increasingly a matter for finance teams, senior leaders and trustees too. A cyber incident can put an organisation’s money, data and reputation at risk, making good cyber security an important part of wider risk management and governance.
What tech-enabled fraud means for detection and prevention
- Article
- 21 Sep 2026
As AI-enabled tech fraud becomes cheaper, more accessible and convincing, businesses need stronger controls and smarter verification methods to detect and prevent emerging risks.
Synthetic identity fraud: what is it, and why does it matter?
- Article
- 07 Sep 2026
New technology means that criminals no longer rely on a real person’s identity to commit fraud. Now, they can create convincing new ones, using a mixture of real and fabricated details.
UK business law and compliance
- Hub page
- 20 Jul 2026
Guidance and resources on key issues, including fraud, business law, better regulation, GDPR, and modern slavery.
Economic crime
UK government pauses profit and loss filing but sticks with software-only filing
- Article
- 05 Nov 2026
Companies House will pause the introduction of small companies and micro-entities filing profit and loss accounts while the government considers alternative options to simplify filing processes. The government reconfirms its commitment to mandatory software-only filing of accounts and other planned reforms for 1 April 2028.
Disciplinary Update 2026, Issue 7
- Newsletter
- 03 Nov 2026
Read the findings identified in recent disciplinary cases and ensure you or your firm are not making similar mistakes.
Exclusive
Cyber attacks in retail: from prevention to resilience
- Article
- 30 Oct 2026
In this article we hear from by Moore Kingston Smith: Anna Matveeva, Partner and Head of Retail & Wholesale, and Maritz Cloete, Director of Risk Advisory.
How to use AI to strengthen your cyber defences
- Article
- 29 Oct 2026
Criminals have a new force multiplier and it is the same one businesses are racing to adopt. While AI is helping attackers probe networks faster than any human team could, AI can also help businesses identify their weak spots and help guard against threats.
Modern slavery
UK business law and compliance
- Hub page
- 20 Jul 2026
Guidance and resources on key issues, including fraud, business law, better regulation, GDPR, and modern slavery.
Modern slavery signs that accountants are well placed to spot
- Article
- 30 Jul 2024
Businesses are increasingly raising concerns of modern slavery and recognising risks in their supply chains. Which red flags must accountants be particularly alert to?
Law and regulation
- Hub page
- 26 Jul 2024
Browse our range of resources on business and company law topics.
The role of ethics within AI to combat modern slavery
- Article
- 05 Jul 2024
We complete our iEARTHS miniseries journey through an ethical lens. The ethical risks and challenges are real and require thoughtful reflection to protect what really matters: vulnerable individuals.
Whistleblowing
Whistleblowing
- Helpsheets and support
- 15 Aug 2017
- PDF (155kb)
Information and advice to help you decide when and how to 'blow the whistle'.
Exclusive
Special Report 52: People and skills
- Report
- 29 Feb 2016
- PDF (4,295kb)
This quarterly report deals with recruiting and retaining the right staff with good practical tips and advice from a variety of specialists.
Exclusive
Special Report 40: Financial fraud
- Report
- 08 Mar 2013
- PDF (769kb)
Financial Fraud: What it is, practical steps to reduce the likelihood of occurrence and how to minimise damage from the repercussions.
Potential requirement to override confidentiality when suspecting an illegal act (consultation)
- Article
- 06 Sep 2012
- PDF (354kb)
Further resources
icaew communities
Corporate Governance Community
- Promotional material
Forensic & Expert Witness Community
- Promotional material
Restructuring & Insolvency Community
- Promotional material
Solicitors Community
- Promotional material
library resources
eBooks on law
- Listing
related topics
Audit reform and trust in business
- Hub page
Corporate governance
- Hub page
Gender pay gap reporting: the regulations
- Helpsheets and support
Professional conduct in relation to taxation (PCRT)
- Helpsheets and support