Corporate governance

Companies House reform and developments in Economic Crime regulations and associated good practice

Experts outlined the latest developments in UK economic crime related regulations, sanctions and Companies House reforms. This session included Laura Hough and Mike Miller from ICAEW's Ethics Team and Sam Tate, Global Head of Regulatory & Investigations at Clyde & CO LLP.

The role of boards in managing risk

This session sought to help boards, directors and their advisers to improve their approach to managing risk. The session drew on the Risk Coalition’s latest publication ‘Raising your Game’, which provides cross-sector guidance for boards and their committees with risk oversight responsibility.

The role of the Board in shaping culture and how to measure success

Peter Drucker said that ‘Culture eats Strategy for Breakfast’. The board is responsible for setting both and there is compelling evidence that poor corporate culture plays a significant role in unexpected corporate collapses.

The role of the Audit Committee and how to be a successful Audit Committee Chair

This panel was hosted with the Audit Committee Chairs Independent Forum (ACCIF). ACCIF released a report in 2018 on “How to become an Audit Committee Chair and then succeed” based on over 140 interviews with Audit Committee Chairs, CFOs, Audit Partners and Board Chairs.

Sharper assurance, better judgement: Strengthening board oversight of risk

Boards are not short of risk information, but many are questioning whether it is delivering the assurance they actually need. Expectations around accountability, resilience and internal controls continue to rise, while the risks boards face are becoming more interconnected, fast-moving and harder to anticipate.

Provision 29 dry runs: a way to engage the board?

As part of the Corporate Governance Community’s Provision 29 series, this article examines the merits of conducting a dry run ahead of next year’s declaration and considers the role of audit committee chairs in engaging the full board.

What do boards expect to declare under Provision 29?

The final article in the Corporate Governance Community’s Provision 29 series explores what audit committee chairs believe will be included in the annual report declaration itself.

How are boards thinking about assurance for Provision 29?

After boards approve the framework for matching principal risks to material controls for Provision 29, their next step is defining the assurance structures to give them confidence that those controls are working effectively.

How to define material controls for Provision 29

In the second Corporate Governance Community article on Provision 29, experienced audit committee chairs share the three key questions boards are asking about defining and matching principal risks and material controls.

Will Provision 29 prove valuable?

The first in a five-part Corporate Governance Community series looking at Provision 29, this article considers how it can be a source of business value when approached by boards in the right way.

Updated FRC Guidance on NED remuneration

On 5 November, the Financial Reporting Council (FRC) issued updated guidance on non-executive director (NED) remuneration to clarify the existing position in the UK Corporate Governance Code 2024 (the Code).

ICAEW CFO and board level summit 2025

In December 2025, ICAEW and Board Intelligence convened over 70 CFOs, CEOs, chairs and board members for our annual CFO and Board Summit at Chartered Accountants’ Hall in London.

FRC Annual Review of corporate governance reporting

The Financial Reporting Council (FRC) published its Annual Review of Corporate Governance Reporting in November, analysing reporting trends and practices among 100 UK-listed companies against the 2018 UK Corporate Governance Code for the last time. Going forward Annual reports will be reviewed against the updated 2024 Code which came into effect in January.

Use cases of proprietary AI tools in M&A

On 15 October 2025, ICAEW’s Corporate Finance Faculty hosted a webinar sharing two very different case studies of how customised AI tools are being used in corporate finance. One case study was presented by EY and one by PwC.

Off-the-shelf AI tools during an M&A deal

On 22 September 2025, ICAEW’s Corporate Finance Faculty hosted a webinar where Graham Dotchin, Partner, Corporate Finance and Head of Data Analytics and AI at Azets, took us through a selection of off-the-shelf AI tools that can augment aspects of an M&A deal, including a high-level overview of the benefits and limitations to consider.

NED webinar series

A series that will help you to plan a career as an NED.

Future-proof your governance and stay deal-ready

When it comes to major transactions like M&A, IPOs, or securing private equity or venture capital, governance can make or break the deal. Gaps in governance and slow processes erode trust and can even stall negotiations entirely.
The Transaction-Ready Governance Checklist is a practical resource designed to help organisations avoid these pitfalls and stay prepared for opportunities, no matter how complex.

Breakout 1: i Internal controls and risk management frameworks - getting ready for January 2026

This article, summarising the session at the 2025 ICAEW Corporate Governance conference, looks at key challenges in preparing for Provision 29 of the 2024 Corporate Governance Code, effective from January 2026.

FRC publishes latest edition of UK Stewardship Code

The updated stewardship code aims to reduce the reporting burden for signatories while supporting long-term sustainable value creation.

Breakout 3: The role of CFOs and Audit Committee in delivering the company's sustainability strategy and targets

The CFO and audit committee play a key role in delivering a company’s ambitious net zero and sustainability strategy and objectives. This session explored good practice, practical examples and latest thinking around this challenging topic.

Smaller listed firms have “great concerns” over audit, says QCA head

As a result of administrative burdens, the question of whether to remain listed has become a “margin call” for smaller companies, James Ashton tells ICAEW members.

Harnessing AI – governance, risk management and strategic opportunities for SMEs

Generative AI offers incredible opportunities for small and medium-sized businesses to innovate and stay competitive. From creating personalised customer experiences to automating routine tasks, AI can revolutionise the way you operate. But with these opportunities come challenges – like protecting data, ensuring transparency, and upskilling your team.

The future of ESG

In this session at the ICAEW Corporate Governance Conference 2025, Alex Edmans, Author and Professor of Finance at London Business School, talked about the future of ESG and his proposal to shift both the term and the practice to ‘rational sustainability’.

Breakout 2: The role of the Board in shaping culture and how to measure success

Insights from our session on board culture at the ICAEW Corporate Governance Conference 2025, which was chaired by Aleen Gulvanessian, Corporate Lawyer and Chair of Macfarlane Group PLC. Panellists were Laura Whyte, Non-executive director, Macfarlane Group, Tanya Gass, Partner at Norman Broadbent, Rafal Budzinski, independent consultant and former Senior Policy Associate, Corporate Governance and Stewardship at the FRC and Annabel Gillard, co-founder at LSE FORGOOD and advisory council member at the Institute of Business Ethics.

Corporate Governance Reform are we there yet? The Audit Committee and Auditor view

In this session at the ICAEW Corporate Governance Conference 2025, the panel explored whether recent regulatory and legislative developments have put us in a better position on external audit and corporate governance than we were Pre-Carillion - ie, will we be better able to prevent sudden disorderly corporate collapses?

AI in Corporate Finance: Theory to Practice

On 4 March 2025, ICAEW’s Corporate Finance Faculty hosted a webinar where speakers, from EY, PwC, Azets and Addleshaw Goddard took us through case studies of using AI along the deal cycle. It was an opportunity to learn how AI can be leveraged in corporate finance transactions to transform the way deals are done.

Diligent 2025 global compliance outlook report

The 2025 global compliance outlook report from Diligent is your essential guide to navigating the most pressing trends in risk and regulation.

Revised UK Corporate Governance Code comes into force

The 2024 edition of the UK Corporate Governance Code (the Code) came into force on 1 January 2025 - there are changes that you will need to action now.

Revised OECD Principles and guidelines on Corporate Governance of State-Owned Enterprises

Our summary of key changes made to the OECD's internationally-recognised corporate governance standards.

Corporate Governance regulatory update – summer 2024

The King’s Speech, delivered on 17 July, set out the parliamentary agenda for the year ahead. The Speech unveiled over 35 bills and draft bills which will support the delivery of the new Labour government’s first steps and missions. Aspects of the Speech which pertain to corporate governance included the inclusion of the draft Audit Reform and Corporate Governance Bill, the announcement of a Football Governance Bill and a Water (Special Measures) Bill.

Practising certificates: it’s time to re-evaluate

Do accountancy services make up less than 10% of your corporate finance boutique’s turnover? Under new guidelines coming into effect from 1 January 2024, it’s likely you’ll now need a practising certificate (PC).

How the Board can make the most of culture surveys

Board members play a crucial role in setting and maintaining the right culture, and surveys are an important part of that effort. We explore what boards should expect from management when deploying and using culture surveys, and how to use the data.

lcr continues to attract global innovation investment

Mayor of the Liverpool City Region Steve Rotheram opened last week's 2023 LCR Innovation Investment Summit at The Spine, in Liverpool's Knowledge Quarter.

Way out west

Marc Mullen speaks to Azets corporate finance partner Katherine Broadhurst about industry in Wales and the South West, the importance of local knowledge, and managing the work/life balance.

Best buyers

A tough post-pandemic market hasn’t deterred private equity-backed businesses from lively acquisition strategies. We chart their activities – dominated by the veterinary sector.

Fresh from the oven

The sale of a bakery business has delivered one of BGF’s hottest returns. Jason Sinclair speaks to the investment firm and its advisers on how the St Pierre Groupe deal rose to perfection.

Divine Interventions

The National Security and Investment Act reached its one-year anniversary in January. David Prosser finds out what M&A advisers think of the show so far.

On my CV: Zuleika Salter

Encouraging founders to show their personality and passion for their business is key to a successful deal, says Zuleika Salter, head of private growth capital at finnCap Cavendi.

Career paths: Seb Cartwright

Seb Cartwright chose Saffery Champness rather than a bigger firm so he could shape his own future. He tells Jo Russell about his progress.

A guide to stakeholder mapping and engagement

Organisations have much to gain from using stakeholder maps to build trust and make better decisions.

Broadening the remit

Three case studies show why board members and management teams should engage with stakeholders consistently on a far broader range of non-financial and non-traditional issues.

Culture Holds the Key: The Role of the Boardroom

The right organisational culture is crucial to an organisation’s success and boards play a vital role in creating and sustaining it, as Dina Medland explores.

Northern soul

M&A on the up in Yorkshire and the North East - Yorkshire and the North East has grown as a centre for M&A over the past decade. Jason Sinclair gauges the views of advisers in the regions on overcoming economic headwinds and where investment will be.

Mission commenced

Having left the EU – and with it the capital investment from the European Investment Bank – the UK needs to forge its own way in infrastructure investment. Marc Mullen speaks to UK Infrastructure Bank CEO John Flint about net zero, levelling up and attracting bankers to Leeds.

Charging ahead

Octopus Energy Generation has made its first foray into electric vehicle charging with a £110m investment in Manchester-based Be.EV. Nicholas Neveling talks to the people at the heart of the deal.

Deals in security

Dealmaking on the rise in cyber security sector - An increasing demand for cyber security services means M&A activity in the sector is defying current headwinds. Jason Sinclair reports on the growing interest in IT defence systems.

Company culture: setting the right tone

Meet four experienced board members who all understand the power of a strong culture for any organisation to achieve its long-term goals.

Keeping deals on track

How to maintain M&A in a difficult climate - As global economic and political uncertainty bites, M&A activity is down – but definitely not out. David Prosser investigates how to keep M&A moving in an uncertain market.

On my CV: Mike Halls

Beer Mergers advises on smaller SME deals, usually working with owner-managers. Managing director Mike Halls talks about a historic deal that has proved the blueprint for future success.

Career paths: Jin Ni Ooi

How to build long-term relationships with businesses and management teams is the next challenge for Jin Ni Ooi since joining ECI Partners as associate this year.