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Latest articles and other resources

Is executive pay too high?

Executive pay is currently a hot topic – and it’s one that was discussed at ICAEW’s Corporate Governance Community event. Julia Root-Gutteridge reports.

Technical update September 2019

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The Audit and Assurance Faculty's roundup of new and updated legal and regulatory changes and guidance.

How to audit change

Change is a feature of doing business, but managing it successfully can be complex. This guide outlines how internal audit can help project managers implement changes by adopting good practices throughout the project life cycle.

Internal control effectiveness: who needs to know?

Reporting on the effectiveness of controls over financial reporting features prominently in the current reviews of UK audit and regulation. This essay explores the current position in the UK, compares it with what happens in the USA and elsewhere in the world, and sets out the case for change and potential options.

Brexit checklist

Read our quick-start guide, outlining a variety of areas that could impact your business, to help you start preparing for Brexit.

How climate affects accountants

Climate change is now higher up on the political agenda, but what does this mean for accountants and businesses? Rachel Underhill explains.

Auditing estimates and related disclosures

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ISA 540 (Revised) Auditing accounting estimates and related disclosures is effective for audits of financial statements for periods beginning on or after 15 December 2019.

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