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Business

The most up-to-date thought leadership, insights, technical resources and professional guidance to support ICAEW members working in industry with their professional development.
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Business Fraud Alliance an initiative from the Fraud Advisory Panel supported by Barclays
Access to finance: supporting small businesses
About BCM and methodology
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ICAEW's Ethics CPD course is designed to help you apply the Code of Ethics to everyday situations and uphold the highest standards of professional conduct.
Helpsheets A-Z by title

Help tackle fraud in the workplace

The Business Fraud Alliance campaign - an initiative led by the Fraud Advisory Panel and supported by Barclays - is gathering real-world data about fraud to help protect businesses in future. Share your experiences by 30 September.
Take the survey

ICAEW Member Insights

Views, opinions and experiences from our ICAEW members. These insights are used to help shape ICAEW content and inform policy positions and recommendations.
Read more
Research

UK business confidence

Read the latest results of ICAEW's quarterly Business Confidence Monitor (BCM). National, regional and sectoral reports are available.
Read more
Networking

Inspiring future leaders

Inspiring Future Leaders connects aspiring younger members with senior finance leaders of large organisations through a series of free, virtual roundtables.
Find out more
Online training

Ethics CPD course

ICAEW has created a free online ethics course to support members in meeting their changing continuing professional development (CPD) requirements
Find out more
Technical support

Helpsheets

Our helpsheets reflect the guidance provided to ICAEW members on our helplines and highlight important issues for members. Access practical technical and ethical guidance, as well as FAQs.
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Latest

Corporate culture and how to measure it
  • Article
  • 10 Nov 2025
Your organisation’s culture is the corporate governance risk that might not be on your radar. So how can you measure it – and what should you do when you realise there’s a problem?
ICAEW position statement on the recent Mazur Judgment
  • Article
  • 07 Nov 2025
The Mazur v Charles Russell Speechlys LLP judgment has prompted wider discussion about delegation and supervision within authorised legal services firms. ICAEW accredited legal can be reassured that the decision does not change the statutory requirements set out in the Legal Services Act 2007 (the Act).
Free CPD: Getting started on global trade
  • Article
  • 07 Nov 2025
Branching out into international sales can feel like a big step, but it holds many opportunities. Your ICAEW membership offers access to resources that will expand your export knowledge and confidence this International Trade Week.
ITW: Five steps to identify new trade opportunities in volatile markets
  • Article
  • 07 Nov 2025
Importing or exporting to new territories can be risky, especially when global conditions are volatile. Here’s a step-by-step guide to assessing an opportunity.
International Trade Week: Imports and exports – who pays the VAT?
  • Article
  • 06 Nov 2025
The rules governing import and export VAT are fraught with complexity. Mistakes can be a significant cost to businesses if they get this wrong. We answer some of the most frequently asked questions on VAT and trade.
Joint nominee agreements for insolvency practitioners
  • Article
  • 05 Nov 2025
ICAEW and the other recognised professional bodies have worked together to develop guidance for joint nominees, both referring and receiving, helping you understand your responsibilities and ensure compliance in 2026.
Business news

Business events and webinars

The ICAEW Business Team host a number of Business Leaders' Dinners each year at Chartered Accountants' Hall, Moorgate. If you're interested in attending a dinner and finding out more, please register your interest and we'll be in touch.
Transformation series: Delivering a technology transformation to maximise areas such as AI transformation
  • Webinar
  • 06 Nov 2025
Practical advice (and checklists) on how to approach designing and delivering a technology transformation, to maximise areas such as AI transformation, for the finance team.
Stepping up: making the move from FC to FD
  • Webinar
  • 03 Oct 2025
An insightful panel discussion on how to transition from the role of Financial Controller (FC) to Finance Director (FD).
Communicate with impact: who are you talking to?
  • Webinar
  • 17 Sep 2025
Explore models and tools to help improve your communication strategies.
More

Business start up and finance

Two women having a meeting between themselves
Directors’ reports to be scrapped and more companies to be exempt from strategic reports
  • Article
  • 27 Oct 2025
In a package of reforms aimed at reducing bureaucracy and supporting businesses growth, the UK government has announced plans to remove the requirement for companies to prepare a directors’ report as part of their annual report and accounts.
Aerial view of mountain with lush-green vegetation on it
Insider dealing: Business for all seasons
  • Article
  • 10 Oct 2025
Mobeus Equity Partners’ investment in Active Travel Group was rooted in a conviction that active travel is not merely a trend, but a reflection of changing consumer priorities. Jason Sinclair reports.
Henry Whorwood is head of research and consultancy at Beauhurst, the data and analytics company with a focus on high growth companies and a member of the Corporate Finance Faculty
Back to normal?
  • Article
  • 10 Oct 2025
Investment may have fallen and valuations dropped for early stage companies but, says Beauhurst’s Henry Whorwood, these two things actually offer hope for such businesses.
A selection of graphical charts
Chart of the week: the cost of (government) borrowing
  • Article
  • 10 Oct 2025
Our chart this week looks at the cost of government borrowing by country based on 10-year government bond yields.
More

Business Finance Guide

This independent guide provides entrepreneurs, SMEs and growing businesses with information on the finance options that are available to them throughout their business finance journey.

Find out what finance options are available Case studies and guidance
Hero for the Business Finance Guide

Corporate governance

Corporate culture and how to measure it
  • Article
  • 10 Nov 2025
Your organisation’s culture is the corporate governance risk that might not be on your radar. So how can you measure it – and what should you do when you realise there’s a problem?
Exclusive Preparing and filing micro-entity accounts
  • Helpsheets and support
  • 05 Nov 2025
  • PDF (503kb)
This factsheet considers simplifications and options available to micro entities, including an overview of FRS 105 requirements and criteria that needs to be met. Updated November 2025.
Exclusive Preparing and filing UK small entity accounts
  • Helpsheets and support
  • 05 Nov 2025
  • PDF (449kb)
This factsheet considers simplifications available to small entities and the criteria to be met. Updated November 2025.
Charity Governance Code revamp urges reflection on board behaviours
  • Article
  • 05 Nov 2025
The biggest revision to the Code in eight years is launched during Trustees’ Week and sees a shift away from processes and recommended practice to getting charity boards to reflect on their effectiveness.
More

Corporate reporting

How Bloom & Wild solved month-end madness with AI
  • Article
  • 10 Nov 2025
With an overwhelmed financial reporting team, Bloom & Wild turned to AI to speed up processes.
New charity financial thresholds: what accountants need to know
  • Article
  • 07 Nov 2025
The Department for Culture, Media and Sport (DCMS) recently confirmed significant changes to charity financial thresholds in England and Wales, aiming to create a proportionate legal framework and reduce the heavy administrative burdens faced by the sector.
Introducing INPAS: a new international accounting standard for the non-profit sector
  • Article
  • 07 Nov 2025
The world of non-profit accounting has reached a major milestone with the launch of the International Non-Profit Accounting Standard (INPAS) – the first global accounting standard designed specifically for not-for-profit organisations.
How are stablecoins taxed?
  • Article
  • 07 Nov 2025
Stablecoins are being considered as an increasingly popular use case for cryptoassets. But how does tax and accounting apply to them? Dion Seymour, Crypto and Digital Asset Technical Director and Ben Lee, Partner at Andersen in the UK, explain.
More

Economy

Chart of the week: Retail sales in Great Britain
  • Article
  • 07 Nov 2025
Our chart this week breaks down the £529bn of sales made by retailers in England, Wales and Scotland in the year to September 2025.
Exclusive Preparing and filing micro-entity accounts
  • Helpsheets and support
  • 05 Nov 2025
  • PDF (503kb)
This factsheet considers simplifications and options available to micro entities, including an overview of FRS 105 requirements and criteria that needs to be met. Updated November 2025.
The Chancellor’s speech: can Reeves deliver growth and raise taxes?
  • Article
  • 05 Nov 2025
If business tax rises are inevitable, they must at least be phased in over time if we don’t want to stifle growth, says ICAEW.
Exclusive To ring-fence or not to ring-fence retail banking?
  • Article
  • 30 Oct 2025
There have been loud calls for the UK’s ring-fencing policy to be significantly reformed or dropped to help boost UK lending and growth. There have been equally strong voices defending ring-fencing as necessary to preserve UK financial stability and that it enables lower funding costs for UK borrowers.
More

Exporting

Free CPD: Getting started on global trade
  • Article
  • 07 Nov 2025
Branching out into international sales can feel like a big step, but it holds many opportunities. Your ICAEW membership offers access to resources that will expand your export knowledge and confidence this International Trade Week.
ITW: Five steps to identify new trade opportunities in volatile markets
  • Article
  • 07 Nov 2025
Importing or exporting to new territories can be risky, especially when global conditions are volatile. Here’s a step-by-step guide to assessing an opportunity.
International Trade Week: Imports and exports – who pays the VAT?
  • Article
  • 06 Nov 2025
The rules governing import and export VAT are fraught with complexity. Mistakes can be a significant cost to businesses if they get this wrong. We answer some of the most frequently asked questions on VAT and trade.
International Trade Week: How volatile geopolitics is affecting customs compliance
  • Article
  • 05 Nov 2025
SMEs must include measures to comply with the world’s complex web of trade rules in their risk-management control environment, says a senior economist.
More

ICAEW champions trade

In support of the 90th Anniversary of the Chartered Institute of Export and International Trade, ICAEW has become a Chartered Institute Trade Champion.
Find out more Support on e-commerce
Celebrating 90 years of the Chartered Institute of Export and International Trade

Finance transformation

 
How to adapt your skills to deliver transformation benefits
  • Article
  • 03 Nov 2025
When running a transformation project, you should always focus on the future state that you’re aiming for. Some of your skills as a finance and accounting professional can be adapted for this task.
How to transform a business with AI
  • Article
  • 02 Oct 2025
Two experts provide their thoughts on key considerations business leaders must have in mind when using AI to drive business transformation projects.
Finance transformation: why willingness to learn (and fail) matters
  • Article
  • 15 Aug 2025
Running a transformation project differs from the usual tasks of a finance function. You need to be comfortable not knowing anything.
Finance transformation: how to measure and improve
  • Article
  • 14 May 2025
Creating an action plan based on a gap analysis provides the foundation of a good finance transformation project. But without a solid plan for measuring and evaluating performance, it won’t deliver.
More

Financial management

How information can be reported to make better financial management decisions in government
  • Article
  • 28 Oct 2025
Chronic underinvestment in technology across central government is hampering effective financial management. However, a new National Audit Office guide outlines how skills, culture, reporting infrastructure and data must come together to underpin decision making.
Connections October 2025: Corporate finance advisory appointments and promotions
  • Article
  • 10 Oct 2025
Promotions and those on the move in corporate finance advisory.
How are boards managing an increasing varied set of risks?
  • Article
  • 07 Oct 2025
Risk management cannot focus on financial resilience alone. For organisations to remain competitive, their board members must take a holistic view. Find out how.
FCA sheds light on private market valuations best practice
  • Article
  • 06 Oct 2025
A recent FCA review of private market valuations highlights the importance of independence, expertise, transparency and consistency. The regulator shared its expectations on best practice at ICAEW’s Valuations Conference.
More

Law and regulation

Ineffective customer due diligence at heart of AML compliance issues
  • Article
  • 06 Nov 2025
ICAEW has published its annual AML supervision report sharing the most common compliance failures and potential causes, revealing that larger firms are more likely to be non-compliant than smaller firms.
International Trade Week: How volatile geopolitics is affecting customs compliance
  • Article
  • 05 Nov 2025
SMEs must include measures to comply with the world’s complex web of trade rules in their risk-management control environment, says a senior economist.
Exclusive International standards: an inherent tendency to over-prescriptive?
  • Article
  • 31 Oct 2025
The complexity of the financial system leads to complex regulatory standards. The process of developing international standards might, however, have an inherent tendency towards over prescription, leading to unnecessarily lengthy and overly complex requirements. Many people would certainly agree!
How do you become cyber certified?
  • Article
  • 31 Oct 2025
There are several standards and certifications for businesses to follow when it comes to cyber security. What are they, and how do you get the certifications?
More

Leadership and HR

How to develop yourself, your team and your career. Practical advice on achieving a productive, happy and healthy team.

Charities and LLP SORPs announced: what’s changed?
  • Article
  • 06 Nov 2025
Key changes to the Charities SORP include a three-tier reporting regime with increased disclosure and presentation requirements for larger charities. Changes to lease accounting and income recognition will present the greatest challenges.
Charity Governance Code revamp urges reflection on board behaviours
  • Article
  • 05 Nov 2025
The biggest revision to the Code in eight years is launched during Trustees’ Week and sees a shift away from processes and recommended practice to getting charity boards to reflect on their effectiveness.
From balance sheets to boardrooms: why trustees with finance skills matter
  • Article
  • 30 Oct 2025
Trustees’ Week 2025 (3-7 November) is a time to celebrate the contribution of nearly one million charity trustees across the UK.
Exclusive NIC developments for internationally mobile employees
  • Article
  • 24 Oct 2025
Adelle Greenwood picks out the key points from long-awaited HMRC guidance on national insurance contributions (NIC) for internationally or globally mobile employees.
More

How CFOs create a fairer future

Read our interviews with CFOs on how their role is changing. Access the CFO fairer future toolkit to help CFOs navigate the changing demands and how to make the most of it. 
CFO fairer future toolkit
City meeting room

Performance management

Practical resources and support to help you improve the performance of your organisation. Use our selection of guides, tools, books and articles to find more information on all aspects of managing business performance.

Exclusive Strategic Report and Directors Report Factsheet
  • Helpsheets and support
  • 03 Jul 2025
  • PDF (519kb)
This factsheet provides an overview of the scope and content requirements for the strategic report and directors’ report for UK companies. This applies to both UK GAAP and IFRS reporters.
Exclusive IFRS 17: insurance contracts: Understanding results and analysing performance
  • Webinar
  • 27 Jun 2025
Watch our webinar recording on IFRS 17: insurance contracts, where we will review the results of life insurers and help us understand some key performance metrics, via a simple model.
Planning for uncertainty: five tips for accountants
  • Article
  • 17 Apr 2025
Struggling to plan growth or forecasts during the turbulent Trump tariffs? ICAEW offers practical support to help finance practitioners steer their organisations through uncertainty.
Long read: Corporate carve-outs
  • Article
  • 06 Jun 2024
The carve-out has shot up the corporate priority list, as businesses look to focus on core strengths and improve profitability and return on capital. David Prosser reports.
More

Restructuring and insolvency

ICAEW position statement on the recent Mazur Judgment
  • Article
  • 07 Nov 2025
The Mazur v Charles Russell Speechlys LLP judgment has prompted wider discussion about delegation and supervision within authorised legal services firms. ICAEW accredited legal can be reassured that the decision does not change the statutory requirements set out in the Legal Services Act 2007 (the Act).
Joint nominee agreements for insolvency practitioners
  • Article
  • 05 Nov 2025
ICAEW and the other recognised professional bodies have worked together to develop guidance for joint nominees, both referring and receiving, helping you understand your responsibilities and ensure compliance in 2026.
Non compliance provisions in the Insolvency Code of Ethics (NOCLAR)
  • Article
  • 10 Oct 2025
Since 1 May 2020,the Insolvency Code of Ethics has included provisions on non-compliance with laws and regulations (NOCLAR) and insolvency practitioners’ (IPs) responsibilities. These provisions, as with the code generally, do not just apply to IPs but also to their insolvency teams, so it is critical that IPs and their staff receive appropriate training. Read and share our guidance with your teams.
High Court tightens solvent winding up rules
  • Article
  • 23 Sep 2025
Accountants advising businesses need to be aware of a recent High Court decision taking a narrower view on when a company can initiate a solvent winding up.
More

24-25 June 2025: Restructuring & Insolvency Conference

This annual conference explores key challenges facing the profession and what lies ahead, as well as providing some engaging topical technical sessions.

Find out more
Insolvency conference

Strategy, risk and innovation

International Trade Week: How volatile geopolitics is affecting customs compliance
  • Article
  • 05 Nov 2025
SMEs must include measures to comply with the world’s complex web of trade rules in their risk-management control environment, says a senior economist.
Financial services - risk and regulation
  • Hub page
  • 03 Nov 2025
In depth and up to date insight on new and emerging risks and regulatory change in financial services.
Financial services - reporting and assurance
  • Hub page
  • 03 Nov 2025
Helping members navigate key reporting standards including IFRS 9 and IFRS 17, alongside financial services-specific assurance engagements such as those involving Client Asset Custody (CASS).
Cyber resilience strategy: how to create and stress test a plan
  • Article
  • 30 Oct 2025
Increasingly seen as a vital component of a company’s trustworthiness, a cyber resilience plan must be tailored to the nature of the business and be easy to put into action.
More

Sustainability

DRAFT ICAEW REP XXX 25 UK Sustainability Reporting Standards UK SRS S1 and UK SRS S2
  • Representation
  • 04 Sep 2025
  • PDF (426kb)
ICAEW welcomes the opportunity to comment on the Exposure draft of UK Sustainability Reporting Standards: UK SRS S1 and UK SRS S2 published by the Department for Business and Trade on 25 June 2025
ICAEW REP 024/25 with CIPFA - IPSASB Climate Related Disclosures
  • Representation
  • 27 Feb 2025
  • PDF (315kb)
A joint representation dated 27 February 2025 to a consultation published by IPSASB on 31 October 2024.
Exclusive Carbon Border Adjustment Mechanism (CBAM) and EU Deforestation Regulation (EUDR): it’s time to act
  • Webinar
  • 11 Feb 2025
Learn how CBAM and EUDR will work and affect UK businesses, and what steps your business ought to take to avoid being caught out by the transitional arrangements and key dates.
Should boards have a sustainability committee?
  • Article
  • 08 Jan 2025
Sustainability and ESG committees aim to provide high-level and strategic insight of sustainability related issues within organisations, but are they useful additions to the board structure? ICAEW examines research into how boards are approaching sustainability.
More

Sustainability Summit 2025

This two-day summit is designed to provide finance professionals with the practical insights and strategies necessary to lead on sustainability.

Book now
Climate summit

Tax

Tax return tips for sole traders: the cash basis
  • Article
  • 06 Nov 2025
ICAEW’s Tax Faculty explains why changes to the cash basis should not be overlooked when completing the self-employment pages of the 2024/25 tax return.
Exclusive Preparing and filing UK small entity accounts
  • Helpsheets and support
  • 05 Nov 2025
  • PDF (449kb)
This factsheet considers simplifications available to small entities and the criteria to be met. Updated November 2025.
NICs for LLPs: a policy that risks shrinking the tax base, not growing it
  • Article
  • 30 Oct 2025
This week I wrote to the Chancellor of the Exchequer to express ICAEW’s concern about reports that the government may apply a charge equivalent to employer national insurance contributions (NICs) to members of limited liability partnerships (LLPs).
Exclusive Practical points: business tax November 2025
  • Helpsheets and support
  • 27 Oct 2025
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work. This month covers: corporation tax; employment taxes; and VAT.
More

18 June 2025: How to Fix VAT Conference

Gain expert insights and practical solutions to current VAT challenges, featuring leading voices from practice, academia, HMRC, and HM Treasury, focused on the future of UK VAT.

Find out more
VAT conference

Sector specific support

ICAEW communities provide a range of resources tailored for those working within specific sectors, including live events, webinars and newsletters.

There is support for those working in charities; construction, energy, farming, manufacturing, and many more.

Alongside support for industry sectors there are also ICAEW communities for those working with small and micro businesses and in global trade.

Browse communities
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More support

Committed to supporting you

As a member in business, you are part of a collective who take great pride in your well-deserved qualification and can have an impact on the environment businesses operate in. ICAEW's business team are here to support you and hear your voice on important business issues.

Contact the business team
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Events
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ICAEW events

ICAEW's events programme brings together leading industry speakers across business sectors. Connect and network with your peers while keeping up to date with the latest developments.

Business member events Browse all events
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ICAEW networks

Take advantage of the opportunities available for business members to network with fellow finance professionals.

ICAEW Business Committee Regional networks
Research and resources
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Library and Information Service

The ICAEW Library & Information Service offers a range of services and resources, including information on accountancy in different countries and on a variety of technical subjects.

Browse resources