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
ICAEW Anti-money laundering supervisory approach
- Report
- 09 Oct 2026
- PDF (419kb)
This document sets out how ICAEW remains compliant with the relevant requirements under the Money Laundering Regulations 2017 and OPBAS Sourcebook for professional body anti-money laundering supervisors (OPBAS Sourcebook).
Auditbites
- Listing
- 02 Oct 2026
Stay ahead of the curve with our short and engaging audit bite size videos.
Cyber: inside the evolving world of cyber crime
- Article
- 01 Oct 2026
Technology investigative journalist and author Geoff White shares his insights into the rising sophistication of cyber criminals.
Proposed Practice Assurance Committee Measures and Sanctions Guidance
- Regulations
- 21 Sep 2026
- PDF (617kb)
ICAEW’s Practice Assurance Scheme provides a principles-based framework designed to support high standards of practice, compliance with professional obligations and adherence to applicable legal and regulatory requirements.
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
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.
Tax news in brief 17 June 2026
- Article
- 17 Jun 2026
Highlights from the broader tax news for the week ending 17 June 2026, including an update from the government on HMRC’s efforts to tackle high street tax fraud.
Economic crime
How much should your business worry about global cyber threats?
- Article
- 15 Oct 2026
State-backed cyber attackers are sophisticated, well-resourced and increasingly disruptive. Experts tell us why no organisation is immune – and what effective defences look like.
Cyber: how to foster a ‘constant vigilance’ culture
- Article
- 15 Oct 2026
Human behaviour is essential to cyber resilience. Explore how organisations can build a culture of continuous vigilance and the practical steps management can take to embed shared responsibility and reinforce good cyber habits across the workforce.
Cyber: how to respond to a ransomware attack
- Article
- 15 Oct 2026
Almost half of all cyber attacks involve ransomware, a technology fast evolving into a far more dangerous threat to companies’ networks, with many underprepared for an attack. What are the critical steps businesses should take after a ransomware attack?
Cyber: how big a threat are AI agents?
- Article
- 15 Oct 2026
The news is currently full of AI agents ‘going rogue’, wreaking untold havoc beyond their designated tasks. This Cyber Security Awareness month, we talk to an expert who advises on deployment, to separate fact from hype.
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