All Audit & Beyond news and opinion

Exclusive Auditing FRS 102: navigating key changes and risks

Article
24 Jul 2026

The periodic review amendments to FRS 102 represent one of the most significant changes to UK and Irish GAAP in recent years. What do the key changes mean for auditors, and where are risks likely to emerge, especially in this period of ongoing uncertainty?

Exclusive Not all root causes are equal

Article
23 Jul 2026

Root cause analysis (RCA) – a key element of ISQM 1 – has become an increasingly important tool in firms' efforts to improve or maintain audit quality. But are we spending too much time finding causes and not enough time deciding what to do about them?

Exclusive The role of the auditor in a changing world

Article
23 Jul 2026

ICAEW’s Audit and Assurance Conference 2026 explored how the auditor’s role is evolving in response to economic uncertainty, technological disruption and changing stakeholder expectations. The conclusion was clear: while technology will transform audit, professional judgement is more important than ever.

Exclusive Professional judgement in the age of AI

Article
23 Jul 2026

From artificial intelligence (AI) and sustainability assurance to FRS 102 implementation and professional judgement, ICAEW’s Audit and Assurance Conference explored how auditors can continue to deliver quality and trust in an increasingly complex world.

Exclusive Revenue recognition: navigating the five-step model

Article
21 May 2026

Preparing for the new revenue recognition model is essential to ensure a smooth year end. Anna Hicks highlights factors that preparers and auditors should be aware of.

Exclusive Building trust and readiness for sustainability assurance

Article
21 May 2026

As sustainability considerations become embedded into boardroom decision making, and more sustainability-related information is disclosed for external decision-making, a fundamental question remains: how can this information be trusted?

Exclusive Auditing in adversity: practical considerations for auditors

Article
21 May 2026

Periods of sustained uncertainty are becoming a persistent feature of the business environment. We consider how auditors can maintain a disciplined and adaptive approach.

Exclusive A conversation with Nigel Sleigh-Johnson

Article
27 Mar 2026

After more than a quarter of a century at ICAEW, Nigel Sleigh-Johnson, Director of Audit and Corporate Reporting, stepped out of Chartered Accountants’ Hall for the last time in January. Here he shares his insights on how the profession has transformed, what hasn’t changed nearly enough and takes a look towards the future.

Exclusive Audit and tech – where are we now?

Article
27 Mar 2026

Technology is rapidly transforming the audit and assurance landscape. What have regulators, standard-setters, professional bodies and others been doing to keep pace? And what can we expect from 2026?