Displaying 1-10 of 22 results
Changing of the guard: appointments as successor insolvency practitioners – key risks and responsibilities
- Article
- 09 Mar 2026
Taking on cases as a successor insolvency practitioner brings unique risks and responsibilities. In this article, Allison Broad, Head of Insolvency Monitoring at ICAEW, explores the challenges outlining steps for due diligence, resource planning and robust case management.
Emerging risks in relation to members’ voluntary liquidations and the need for IPs to have an inquiring mind
- Article
- 31 Oct 2025
Increasing concerns around members’ voluntary liquidations (MVLs) underscore the importance for insolvency practitioners to conduct robust anti-money laundering checks. MVLs may be exploited to facilitate criminality, making vigilance, thorough customer due diligence and professional scepticism essential for preventing abuse.
Navigating tariffs: four considerations for auditors
- Article
- 29 Apr 2025
The introduction of enhanced tariffs by the current US administration will inevitably place a strain on many UK-based and global businesses.
Exclusive
Developing professional judgement
- Article
- 17 Jan 2025
Auditors can enhance development and application of their professional judgement with ICAEW’s e-learning programme – and gain four hours of verifiable CPD.
AI and ethics: could finance become too reliant on AI?
- Article
- 06 Nov 2024
As AI is more widely adopted, researchers are concerned that finance teams might farm out too many tasks to the technology at the expense of professional judgement and scepticism.
Over-reliance on automation: a cautionary tale from Plato
- Article
- 27 May 2024
The dangers of too much tech are not a new concern – Konrad Bukowski-Kruszyna explains why accountants can take a sceptical cue from the ancient Greeks when it comes to AI.
New course helps accountants hone professional judgement
- Article
- 02 May 2024
Free to members, the elearning path has emerged from joint work between ICAEW and Professor Sir Andrew Likierman – one of the world’s top experts on judgement.
Exclusive
Using experts when auditing specialist areas
- Article
- 17 Nov 2023
Using an internal or external expert on an audit? Peter Herbert and Rhodri Whitlock share some key considerations, highlight do’s and don’ts, and suggest a framework for well-reasoned documentation.
Exclusive
Scepticism and judgement: overcoming impediments
- Article
- 07 Jul 2023
Identifying and addressing barriers to the exercise of professional scepticism and judgement can enhance audit quality. Simon Kettlewell shares his tips.
Exclusive
Intuitive judgements and how to improve them
- Article
- 07 Jul 2023
Tips from auditors and regulators on understanding, managing and mitigating biases that may hinder objective reasoning.
Displaying 1-10 of 22 results
Judgement elearning
Access ICAEW's practical elearning programme on exercising good professional judgement as an integral part of the audit process.
- Get started
- Free for ICAEW members
- 4 hours of verifiable CPD
