Displaying 1-50 of 742 results
Podcasts
- Listing
- 20 May 2026
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.
Rethinking the auditor’s report: breaking the boilerplate barrier
- Article
- 15 May 2026
The auditor’s report is the centrepiece of the audit process and there’s a growing recognition that thoughtful enhancements in both structure and communication style can make these reports more user friendly.
Letters of representation: a key protection for auditors
- Article
- 14 May 2026
- ICAEW Insights
Peter Herbert and Karen Eckstein explain why letters of representation matter in an audit of financial statements, what can go wrong, and how shortcomings can be addressed.
Exclusive
Wates Corporate Governance Principles for large private companies – seven years on
- Article
- 13 May 2026
- ICAEW
The Wates Principles were developed to give large private companies in the UK a framework for raising standards and demonstrating good governance, at a time when new legislation required them to report on their corporate governance arrangements. Since their introduction in 2018, there are now over 500 of the UK largest privately-owned businesses – with a combined annual turnover of more than £850 billion – that voluntarily apply the Wates Principles.
Auditor communications: who cares?
- Article
- 12 May 2026
By understanding the range of auditor communications, stakeholders will gain a better overview of the purpose and context of the independent auditor’s report and the statutory auditor’s wider impact and role.
Mind your language: inside the auditor’s vocabulary
- Article
- 12 May 2026
Auditors' reports include useful observations, but their impact is often diminished by dense language and hedging. Linguistic analysis commissioned by ICAEW highlights how small shifts in tone and structure can make reports clearer, more concise and more useful to stakeholders.
Artificial intelligence in audit work: managing the risks
- Article
- 06 May 2026
- Professional Standards Department
As the potential for the use of artificial intelligence (AI) in audit grows, firms must take a proactive approach to managing the risks. Clear policies, training and oversight are essential to protect audit quality, confidentiality and regulatory compliance.
How helpful is FRC’s guidance on generative and agentic AI?
- Article
- 06 May 2026
- ICAEW Insights
Pioneering new guidance from the Financial Reporting Council seeks to bring audit firms up to speed on the risks and benefits of generative and agentic artificial intelligence technologies.
Can businesses mitigate rising energy prices? Plus AI in audit, UK GAAP
- Podcast
- 06 May 2026
- ICAEW Insights
Everyone’s talking about energy costs at the moment. Greenfields Energy Group’s co-founder Liam Conway walks us through the energy impacts of the Iran War and outlines the best ways for businesses to protect themselves from global energy shocks.
Exam guide: Corporate Reporting, Data and Assurance
- Article
- 30 Apr 2026
- ICAEW Insights
Set yourself up for success by getting the inside track on this Professional Level exam.
Exam guide: Assurance, Risk and Reporting
- Article
- 30 Apr 2026
- ICAEW Insights
Set yourself up for success by getting the inside track on this Professional Level exam.
Five adjustments to make when auditing SMEs
- Article
- 30 Apr 2026
- ICAEW Insights
Applying International Standards on Auditing (ISAs) to small and medium-sized enterprise (SME) audits can be challenging. These firms highlight the key considerations for auditors.
Guidance on audit firm names: how to avoid the risk of confusion
- Article
- 28 Apr 2026
- ICAEW
ICAEW has launched new guidance for audit-registered firms to help ensure that their name is not mistaken for that of another audit firm. Our regulatory policy experts explain why the guidance is necessary and outline the simple checks that can help firms choose a distinct name.
Names of audit-registered firms
- Article
- 28 Apr 2026
- Professional Standards
ICAEW’s guidance on names of audit-registered firms sets out which checks firms should make before applying for registration or changing their name and how firms should choose a name that is not misleading and avoids confusion with other audit firms, including what is considered ‘sufficiently similar’.
How successful were the UK's audit reform reviews?
- Article
- 24 Apr 2026
- ICAEW Insights
The audit and corporate governance reform agenda may have been stopped in its tracks by a ministerial letter in January, but a new report from the Centre for Public Interest Audit considers what has changed.
Audit monitoring report 2026
- Article
- 21 Apr 2026
ICAEW has published its Audit Monitoring Report 2026, which details the results from nearly 400 quality assurance monitoring visits. Read the report to find out more.
How SMEs should prepare for audits
- Article
- 20 Apr 2026
- ICAEW Insights
For SMEs falling outside the scope of audit exemption – either because their annual turnover, assets or number of employers are above the threshold – the process of undergoing an audit can be daunting. Find out how to effectively prepare to ensure it goes as efficiently as possible.
Exclusive
Companies House reform and developments in Economic Crime regulations and associated good practice
- Article
- 15 Apr 2026
- ICAEW
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.
Exclusive
The role of boards in managing risk
- Article
- 15 Apr 2026
- ICAEW
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.
Exclusive
The role of the Board in shaping culture and how to measure success
- Article
- 15 Apr 2026
- ICAEW
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.
Exclusive
The role of the Audit Committee and how to be a successful Audit Committee Chair
- Article
- 15 Apr 2026
- ICAEW
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.
How to approach going concern reviews as a trustee
- Article
- 09 Apr 2026
- Kristina Kopic
At this time of year, many charity finance professionals and treasurers are entering their busiest season. With the financial year-end and subsequent audit approaching for many charities, the annual going concern review is a governance priority.
Mind the knowledge gap on small charity boards
- Article
- 09 Apr 2026
- Kristina Kopic
Most not-for-profits are small organisations, yet we find that trustees of smaller charities don’t always understand their statutory reporting and filing obligations. This article explores the risks of non-compliance, clarifies key thresholds in England and Wales (and signposts upcoming changes), and outlines the practical responsibilities trustees must meet to ensure transparency and public trust.
Auditor resignations: your responsibilities
- Article
- 09 Apr 2026
- ICAEW
The number of UK companies seeking new auditors has risen sharply in the last couple of years. This has shined a spotlight on the resigning auditors’ responsibilities to issue cessation statements under section 519 of the Companies Act 2006. ICAEW’s Quality Assurance Department would like to remind audit firms of their responsibilities in this area. This follows an increase in issues with cessation statements that are being filed at Companies House.
Re-consultation on ISA 250: has FRC listened to concerns?
- Article
- 09 Apr 2026
- ICAEW Insights
Three years after first consulting on revisions to ISA 250, the Financial Reporting Council is re-consulting on a re-worded version of the proposed changes. The original consultation raised many concerns within the profession, have they been addressed effectively?
Exclusive
A conversation with Nigel Sleigh-Johnson
- Article
- 27 Mar 2026
- ICAEW
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?
Exclusive
Executing effective substantive analytical procedures
- Article
- 27 Mar 2026
- ICAEW
Graham Gardner outlines how well-designed substantive analytical procedures should be executed, refined and evaluated in practice.
FRC sets out next steps for SME audit following study
- Article
- 26 Mar 2026
- ICAEW Insights
The Financial Reporting Council has issued its final report from its SME Market Study, outlining four steps to address the issues highlighted by the study.
More local government bodies receive disclaimed audit opinions
- Article
- 25 Mar 2026
- ICAEW Insights
Auditors were unable to provide substantive assurance on the accounts of more than 180 local government bodies for the 2024/25 financial year, as work continues to build back assurance across local government.
What audit committees want directors to understand
- Article
- 10 Mar 2026
- ICAEW Insights
ICAEW has published a new guide for first-time directors to help them understand what audit committees expect of them. It covers roles and responsibilities, the external audit process and non-financial reporting.
2025 Audit Regulations: notification requirements and sole practitioner alternates
- Article
- 06 Mar 2026
- 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 all sole practitioners to formally appoint an alternate.
Corporate reporting is changing, MTD on the way
- Podcast
- 04 Mar 2026
- ICAEW Insights
There’s just one month to go till Making Tax Digital kicks in for Income Tax; we take a look at how the transition will go. There’s also a lot happening in corporate reporting at the moment – Sally Baker brings us up to speed.
Crossing the Line case study: prompting conversations on live issues
- Article
- 03 Mar 2026
- Professional Standards Department
In this case study, we talk to Graham Gardner, Audit Partner and Head of Audit Quality at Kreston Reeves, who explains how ICAEW’s latest training film, Crossing the Line, helped to engage everyone in the firm’s audit practice, from juniors to experienced RIs.
Sole practice auditors – have you appointed an alternate?
- Article
- 03 Mar 2026
- 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 must have your alternate in place.
Government publishes UK Sustainability Reporting Standards
- Article
- 26 Feb 2026
- ICAEW Insights
On 25 February 2026, the Department for Business and Trade published UK Sustainability Reporting Standards (UK SRS), which represents a key development in the evolution of UK corporate reporting.
2026: Progress expected in audit and assurance
- Article
- 25 Feb 2026
- ICAEW Insights
We should see important progress in both audit and assurance in 2026, according to Alex Russell, Head of Audit and Assurance Strategy at ICAEW.
Prepare for 2026
- Hub page
- 25 Feb 2026
Accountants face some significant challenges, but also some key opportunities in 2026. Hear from ICAEW experts on the important issues that members need to be thinking about over the next 12 months.
The five best Power BI functions for financial planning and analysis
- Article
- 11 Feb 2026
- ICAEW Insights
Power BI offers a set of powerful capabilities that enable accountants to perform much more thorough, intuitive and flexible analysis than what is achievable with Excel alone.
Feedback sought on changes to solicitors’ accountants’ reports arrangements
- Article
- 22 Jan 2026
- ICAEW Insights
ICAEW members who prepare accountants’ reports under the Solicitors Regulation Authority Accounts Rules need to understand how new proposals will impact the work they undertake.
Government abandons Audit Reform Bill
- Article
- 20 Jan 2026
- ICAEW Insights
The UK government is scrapping the long-awaited Audit and Corporate Governance Reform Bill saying that the rule changes would be too costly for large companies.
Eight years after Carillion – how audit has changed
- Article
- 16 Jan 2026
- ICAEW Insights
While we are still waiting for the UK government to put audit reform proposals in place, the audit sector has moved on.
UK Audit Regulations: are you sure you’re up to date with all recent changes?
- Article
- 14 Jan 2026
A range of amendments to the UK Audit Regulations have been introduced since 1 October 2024. We summarise all of the changes to help you check your firm is up to date with all of the current requirements.
Crossing the Line case study: bringing audit to life
- Article
- 06 Jan 2026
- Professional Standards Department
In this case study, we explore how Bishop Fleming has used the realistic scenarios in our latest training film to drive engagement with audit training and create a safe environment for teams to explore professional and ethical dilemmas.
2026: Sustainability reporting and assurance
- Article
- 01 Jan 2026
- ICAEW Insights
In 2026, accountants will play a critical role in preparing companies to disclose and assure sustainability information, says Ravi Abeywardana, Director of Sustainability Reporting and Assurance at ICAEW.
Influencing policy throughout 2025
- Article
- 17 Dec 2025
- ICAEW Insights
As the Labour government marked its first year in power, ICAEW has worked to ensure members’ views are heard by policymakers on important issues, including employment rights, industrial strategy, apprenticeship funding and audit and corporate governance reform.
Ellen's story
- Article
- 10 Dec 2025
- ICAEW
Ellen started out in the Royal Bank of Scotland’s call centre after leaving school. During that time, she spotted an ACA apprenticeship opportunity with the NatWest Group. She now works in NatWest’s internal audit team acting as the “police of the bank”.
Raising audit quality worldwide: Duncan Wiggetts on taking Crossing the Line on tour
- Article
- 09 Dec 2025
- Professional Standards Department
As the film's writer and Chief Officer Professional Standards, Duncan Wiggetts shares his reflections following his international tour showcasing our latest audit training film, Crossing the Line. His insights reveal why the film is fast becoming a key educational resource across the profession and how storytelling continues to support ICAEW's commitment to improvement regulation.
Exclusive
Technical news in brief Winter 2025
- Article
- 08 Dec 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.
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.
Displaying 1-50 of 742 results