Displaying 1-50 of 706 results
Your membership: Corporate reporting resources
- Article
- 03 Dec 2025
- ICAEW Insights
You have access to an exclusive range of technical guidance on UK GAAP, IFRS Accounting Standards and non-financial reporting. Find out about the factsheets, articles, webinars and events from subject matter experts.
Exclusive
Navigating cyber threats in construction
- Article
- 28 Nov 2025
- Maritz Cloete
The construction sector’s rapid move towards digital tools, remote access and cloud collaboration has widened its exposure to cyber threats. Construction firms rely heavily on technology to manage projects, yet many still have limited cyber maturity. The combination of tight deadlines, multiple stakeholders and high-value contracts makes the impact of any disruption especially severe.
Exclusive
Exploring the impact of new sustainability assurance standards on engagements
- Article
- 14 Nov 2025
- ICAEW
What will new sustainability assurance standards ISSA 5000 and IESSA mean for sustainability-related engagements, assurance practitioners and the existing standards framework for assurance, ethics and independence? Find answers in our Q&A overview.
Exclusive
Practical advice for considering complexity in audit-relevant IT systems
- Article
- 14 Nov 2025
- ICAEW
Audit & Beyond shares practical pointers and support resources for smaller firms on considering complexity in the audited entity IT environment.
Exclusive
Auditing revenue – considerations for your next assignment
- Article
- 14 Nov 2025
- Andrew Paul
Audit firms may want to review their approaches to the audit of revenue as they prepare for the 2025/2026 reporting season. Andrew Paul outlines topical considerations and reminds firms of some recurring audit quality themes.
First international charity finance standard ushers in new era of transparency
- Article
- 12 Nov 2025
- ICAEW Insights
INPAS, the world’s first comprehensive international financial reporting standard for non-profits, is expected to aid transparency, improve credibility, and remove grant reporting burdens.
What is the ICAEW Practice Assurance scheme?
- Article
- 11 Nov 2025
- Professional Standards Department
Our PA scheme provides ICAEW member firms and practising certificate holders with a framework of principles-based quality assurance standards to operate to.
Exclusive
ICAEW’s take on the draft UK Sustainability Reporting Standards
- Article
- 10 Nov 2025
- Corporate Reporting Faculty
Georgina Chalk, Technical Manager in ICAEW’s Corporate Reporting Faculty, takes a closer look at ICAEW’s responses to the UK Government’s three recent sustainability-related consultations, focusing on the draft UK Sustainability Reporting Standards consultation.
Audit firm numbers decline
- Article
- 17 Oct 2025
- ICAEW Insights
The Financial Reporting Council’s Key Facts and Trends in the Accountancy Profession report indicates a slight slowdown in the audit market as we await more detail on audit reform – but audit income remains strong.
Sole Practitioners must confirm alternate arrangements by 1 December 2025
- Article
- 15 Oct 2025
From 1 December 2025, all sole practice auditors must have formally appointed an alternate, a requirement introduced in the 2025 UK Audit Regulations, which came into effect on 1 June 2025. This regulation was subject to a six-month transition period to 1 December 2025, and is designed to ensure continuity of service for clients if a sole practitioner becomes suddenly unable to practice due to illness, incapacity, or death.
Audit monitoring insights – ISQM 1 implementation
- Article
- 14 Oct 2025
In our latest audit monitoring insights webinar, Neil Lawrinson and Nick Reynolds shared key observations from recent ISQM 1 focused visits. They highlighted examples of good practice, areas where firms have faced challenges, and what effective monitoring and evaluation of systems of quality management looks like in practice.
Government letter reveals audit reform intentions
- Article
- 14 Oct 2025
- ICAEW Insights
Proposals to cap audit market share may have been abandoned while the definition of PIE may expand to organisations with more than 1,000 employees and £1bn in turnover, according to ex-DBT minister.
Sole practice auditors – have you appointed an alternate?
- Article
- 10 Oct 2025
- Professional Standards Department
An important change was made to the UK Audit Regulations on 1 June 2025 (see regulation 2.02A) which requires sole practice auditors to appoint an alternate. If you are a sole practice auditor, you have until 1 December 2025 to appoint your alternate (if you do not have one in place already).
Meeting ISA 315 requirements without specialists IT teams
- Article
- 09 Oct 2025
- ICAEW Insights
With ISA 315 raising expectations for IT risk identification, mid-tier firms must adapt by empowering their core audit team. James Evans, Co-founder at Platformed, discusses how firms without specialist IT teams can shift auditors' mindsets to address IT risks.
Exclusive
Technical news in brief Summer/Autumn 2025
- Article
- 07 Oct 2025
- ICAEW Audit and Assurance Faculty
ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting, ethics and sustainability.
Exclusive
Developing a UK sustainability reporting and assurance framework
- Article
- 26 Sep 2025
- ICAEW
The government recently held three consultations aimed at shaping the future of sustainability reporting and assurance in the UK. With the comment period now closed, this article outlines the scope and focus of each consultation and what may come next.
Podcasts
- Listing
- 25 Sep 2025
ICAEW produces two podcast series that count towards your CPD: Accountancy Insights and The Tax Track. Subscribe to Accountancy Insights for news from across the profession, and deep dives into major business issues through our Behind the Numbers series; and to The Tax Track for specialist analysis from the ICAEW Tax Faculty.
Exclusive
Data Governance: The Hidden Engine Behind Finance Transformation
- Article
- 23 Sep 2025
- Dimitris Kaskantanis & James Keef
In this article, Dimitris Kaskantanis, Global Internal Audit Director at Qualco and ICAEW Data Analytics Community Advisory Group member, discusses the importance of data governance with James Keef, co-founder of SubOne and an experienced transformation leader who offers insights from practical finance transformation case studies.
Regulatory overlap hinders PIE audits
- Article
- 22 Sep 2025
- ICAEW Insights
Centre for Public Interest Audit analysis highlights the complex intersecting regulations large UK companies face, as regulator the FRC launches programme to build PIE capability among small UK audit firms.
King’s Awards applicants need help to meet upcoming deadline
- Article
- 15 Sep 2025
- ICAEW Insights
ICAEW is encouraging its members to support businesses that have been shortlisted for the King’s Awards for Enterprise. Firms have to verify submission data by 12 November.
Shaping the future of UK sustainability reporting and assurance
- Article
- 09 Sep 2025
- ICAEW Insights
The UK government is consulting on three major topics that will shape the future of sustainability reporting and assurance. ICAEW sets out its initial views and invites members to share their feedback.
Helen Poole appointed Chair of ICAEW’s Audit Registration Committee
- Article
- 08 Sep 2025
- Professional Standards Department
The ICAEW Regulatory and Conduct Appointments Committee (RACAC) has announced the appointment of Helen Poole as the new chair of the Audit Registration Committee.
New resources to support accountants on ISSA 5000
- Article
- 02 Sep 2025
- ICAEW Insights
IAASB publishes new ISSA 5000 materials on limited and reasonable assurance and interaction with extant assurance standards.
Auditing groups: how to master a risk-based approach to component scoping
- Article
- 29 Aug 2025
- ICAEW Insights
ICAEW has updated its key guidance on group audits to support auditors with the significant changes in ISA 600. Find out what steps you can take on risk-based component scoping.
ICAEW technical roundup: August 2025
- Article
- 28 Aug 2025
- ICAEW Insights
HMRC updates on MTD and compliance risks, a tribunal warning on AI use, and ICAEW training on sustainability assurance and guidance on group audits.
Executing a sustainability assurance engagement
- Article
- 28 Aug 2025
- ICAEW Insights
As the focus on sustainability reporting and assurance intensifies, ICAEW is offering practical support to members on how to plan and execute a sustainability assurance engagement.
Audit monitoring insights: larger audit firms and complex audits – webinar highlights
- Article
- 12 Aug 2025
- Professional Standards Department
In the second webinar of our audit monitoring insights series, our Quality Assurance Department explored the challenges and common findings from audit monitoring reviews of larger firms handling more complex audits. The session offered practical insights and regulatory updates to help firms enhance audit quality.
FRC study recognises role of SME audit in UK growth
- Article
- 17 Jul 2025
- ICAEW Insights
Regulator’s emerging findings into a study of the SME audit market highlight widespread stakeholder concern about a lack of scalability and proportionality in auditing standards.
FRC publishes annual audit firm inspection results
- Article
- 16 Jul 2025
- ICAEW Insights
The regulator’s Annual Review of Audit Quality says there is a risk that the gap between audit quality delivered by Tier 1 firms and other firms in PIE market is increasing.
Audit monitoring insights: Smaller audit firms and less complex audits – webinar highlights
- Article
- 15 Jul 2025
- Professional Standards Department
In the first of our audit monitoring insight series, Nick Reynolds and Neil Lawrinson explored the challenges and insights from audit monitoring visits, with a particular focus on smaller audit firms and less complex audits.
Free CPD: bite-sized technical updates
- Article
- 08 Jul 2025
After the success of the inaugural 2024 event, ICAEW has hosted a second Virtual CPD Conference. Members can now access sessions on demand outlining key developments in tax, corporate reporting, audit and assurance, artificial intelligence and sustainability.
ICAEW seeks views on UK transition planning
- Article
- 04 Jul 2025
- ICAEW Insights
Following the government’s release of interconnected consultations on transition planning, sustainability reporting and assurance, ICAEW is calling for member input to form a response.
Government seeks views on draft UK Sustainability Reporting Standards
- Article
- 27 Jun 2025
- ICAEW Insights
The government has launched a consultation on the first two draft UK Sustainability Reporting Standards (UK SRS), alongside separate consultations on assurance of sustainability reporting and climate-related transition plan requirements.
Transcript: Supporting SME growth and professional judgement in audit
- Transcript
- 13 Jun 2025
- ICAEW Insights
We discuss how SMEs can pursue growth amid economic uncertainty and how auditors should exercise professional judgement and scepticism.
Supporting SME growth and professional judgement in audit
- Podcast
- 13 Jun 2025
- ICAEW Insights
We discuss how SMEs can pursue growth amid economic uncertainty and how auditors should exercise professional judgement and scepticism.
2025 Code of Ethics and auditor independence
- Article
- 02 Jun 2025
- ICAEW Insights
Ahead of the introduction of the updated Code of Ethics, ICAEW has shared further guidance on the changes focusing on the provisions related to independence.
Reminder: 2025 Audit Regulations coming into effect
- Article
- 29 May 2025
- Professional Standards Department
2025 changes to Audit Regulations take effect on 1 June. The new regulations introduce a requirement for ICAEW-registered audit firms to notify ICAEW when appointed to certain complex or high-risk audits. There is also a new requirement for sole practice auditors to appoint an alternate. Sole practice auditors will have until the end of a six month transition period to appoint an alternate.
ICAEW shares lessons learned to boost audit quality
- Article
- 28 May 2025
- ICAEW Insights
As part of its work in monitoring the quality of audits, ICAEW is sharing insights to help firms tackle common weaknesses and identify potential causes.
What is reverse stress testing?
- Article
- 16 May 2025
ICAEW’s Audit and Assurance Faculty offers guidance on what you need to know about reverse stress testing, what it aims to do and the key terminology.
Safeguarding the quality of your audits: part 3
- Article
- 02 May 2025
- Professional Standards Department
This is the last of three practical articles aimed at firms who may not have found it easy to interpret the requirements of ISQM1 and scale them to fit. Following on from the topics of monitoring and root cause analysis, this article covers remedial action, including assessing its effectiveness, and finishes with a look at annual evaluation.
Is it time to raise the charity audit threshold?
- Article
- 01 May 2025
- Kristina Kopic
Following the Scottish Government’s announcement that the charity audit threshold will increase from £0.5m to £1m in Scotland, DCMS launched a consultation on financial thresholds in the Charities Act 2011, potentially raising the audit threshold in England and Wales from £1m to £1.5m. ICAEW has long urged for a review of the charity audit threshold but are proposals going far enough?
New 2025 Audit Regulations: notification requirements and sole practitioner alternates
- Article
- 30 Apr 2025
- Professional Standards Department
2025 changes to Audit Regulations took effect on 1 June. The new regulations introduce a requirement for ICAEW-registered audit firms to notify ICAEW when appointed to certain complex or high-risk audits. There is also a new requirement for sole practice auditors to appoint an alternate. Sole practice auditors will have until the end of a six month transition period to appoint an alternate (ie, until 1st December 2025).
Influencing policy to support you: April 2025
- Article
- 30 Apr 2025
- ICAEW Insights
This month, ICAEW has been working to share members’ thoughts with policymakers on the potential impacts of the Employment Rights Bill, reactions to US trade tariffs and recognition of professional services in the UK’s Industrial Strategy.
How entities and auditors use RST
- Article
- 16 Apr 2025
- Audit and Assurance Faculty
Reverse stress testing (RST) can help organisations when designing measures to prevent and mitigate the risk of business failure, and be useful for auditors.
How to do reverse stress testing
- Article
- 16 Apr 2025
Reverse stress testing (RST) aims to provide useful information about vulnerabilities in a firm’s business model and strategy. ICAEW outlines a step-by-step guide on how to complete an RST.
Behind the scenes of ICAEW’s training film: Crossing the Line
- Article
- 14 Apr 2025
- Professional Standards Department
Ahead of the launch of his most ambitious training film yet, Duncan Wiggetts takes us behind the scenes of Crossing the Line. In this Q&A, he reveals the inspiration, challenges and unexpected moments behind a drama designed to spark debate and help raise standards across the audit profession.
Part 2 - safeguarding the quality of your audits
- Article
- 09 Apr 2025
- Professional Standards Department
This is the second of three articles aimed at firms to help navigate the requirements of International Standard on Quality Management (UK) 1 (ISQM1). This article focuses on what to do with your monitoring findings and getting to the root cause.
Part 1 – safeguarding the quality of your audits
- Article
- 20 Mar 2025
- Professional Standards Department
This is the first of three articles aimed at firms to help navigate the requirements of International Standard on Quality Management (UK) 1 (ISQM1), especially how and what to monitor.
Exclusive
The new 'Failure to Prevent Fraud' offence: A compliance and accounting perspective
- Article
- 14 Mar 2025
- Luke Firmin and James Fox, Forvis Mazars - Corporate Members of the Financial Services Faculty
Luke Firmin - UK Head of Financial Crime and James Fox - Forensics Associate Director at Forvis Mazars, explore the UK government guidance and provide insights into the implications for organisations and auditors.
Exclusive
Issues with Building Society audits
- Article
- 13 Mar 2025
- Simon Gibbs
The BSA has called for the “vast majority of building societies to be removed from the scope of Public Interest Entities audits1” due to excessive audit costs. More may be needed.
Displaying 1-50 of 706 results