AI in corporate finance
The Corporate Finance Faculty have brought together insights and resources on how AI is being used in corporate finance to help you better understand the application benefits and risks, as well as the practical considerations as you begin to revolutionise how deals are done.
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Guideline
Public to private transactions, Issue 74
Public to private (PTP) transactions continue to represent a vital and dynamic component of UK and global mergers and acquisitions activity. This guideline provides an overview of a PTP transaction in the UK, offering a step-by-step breakdown of the process and the considerations to be addressed at each stage.
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Cyber security in corporate finance
Find out how to manage cyber risk and improve governance, setting out good practice.
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Business Finance Guide
This independent guide draws on the expertise of partners from across the finance industry and business community to provide information on the financing options that may be available to entrepreneurs, startups and businesses at every stage of development.
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Best practice guidelines
These are guides on best market practice on the latest developments and market trends in mergers and acquisitions, transaction services and raising finance.
Displaying 1-16 of 16 results
Public to private transactions, Issue 74
- Helpsheets and support
- 15 Apr 2026
Public to private (PTP) transactions continue to represent a vital and dynamic component of UK and global mergers and acquisitions activity. This guideline provides an overview of a PTP transaction in the UK, offering a step-by-step breakdown of the process and the considerations to be addressed at each stage.
HR due diligence, Issue 73
- Helpsheets and support
- 09 Dec 2025
This guideline explores the cultural and people-related risks and opportunities in the deals process. It considers the breadth of what HR due diligence can cover, the interplay with other forms of due diligence and how it might be adapted to different types of transactions, locations, industries and commissioners.
Commercial due diligence, Issue 72
- Helpsheets and support
- 08 Sep 2025
This guideline explores how commercial due diligence (CDD) contributes to the investment decision-making process, the best practices and emerging trends that can enhance its quality and effectiveness, and the responsibilities of the various parties involved.
Financial due diligence, Issue 71
- Helpsheets and support
- 22 Oct 2024
This guideline explores the what, why, who and how of performing effective financial due diligence (FDD) and the outcomes it should achieve. It considers how FDD interacts with other areas of due diligence and how today’s rapidly evolving technology landscape, including AI, is reshaping the FDD process.
Completion mechanisms: Determining the final equity value in transactions, Issue 64
- Helpsheets and support
- 29 Jul 2024
- PDF (1,458kb)
This guideline addresses the principal considerations in the completion process. It compares and contrasts the mechanisms used to establish the final equity value in deals. It also provides commentary on common areas of dispute, together with mitigating actions.
Earn-outs in deals, Issue 70
- Helpsheets and support
- 17 Oct 2023
This Corporate Finance Faculty best-practice guideline, authored by Grant Thornton, explores the factors that can influence the outcome of an earn-out agreement, for both the buyer and the seller, and illustrates the benefits and possible pitfalls.
Environmental and social governance in deals and investment, Issue 69
- Report
- 18 Oct 2022
- PDF (3,259kb)
The Corporate Finance Faculty’s best-practice guideline, authored by Deloitte, explores the role ESG plays in creating growth, gaining a competitive edge, and accessing affordable capital.
ICAEW and the creative industries
- Helpsheets and support
- 16 Nov 2020
The creative industries are major contributors to culture, the economy and innovation. They’re fast growing and employ more than three million people – across film, fine arts, design, music, video games, fashion, TV, crafts, publishing, radio, photography and heritage.
Debt for deals, Issue 67
- Helpsheets and support
- 26 Oct 2018
Debt for deals outlines the main features of the UK’s debt market, explores how it has developed since the start of the financial crisis in 2008 and offers guidance to corporate finance advisers and company executives on how to access the right debt finance for deals.
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Contemporary valuation issues in deals, Issue 66
- Report
- 08 Nov 2017
- PDF (1,326kb)
Valuation is critical within deals and a key part of the decision-making process. This guideline seeks to shed light on emerging valuation issues that practitioners will encounter on deals involving businesses in pre-, during- and post-deal environments.
Growth through asset based finance, Issue 65
- Helpsheets and support
- 09 May 2017
- PDF (574kb)
Asset based finance (ABF) is increasingly being used as a source of funding by high growth companies – from small businesses, to those owned by private equity, to innovative businesses and subsidiaries of some of the world’s largest companies.
Exclusive
Financial Modelling, Issue 63
- Helpsheets and support
- 06 Jul 2016
- PDF (4,453kb)
This 2nd edition is a practical guide to financial modelling in a corporate finance transaction context. That rider is important. The guide is aimed at corporate financiers and modellers who need to prepare, use or review financial models for deals; it is not aimed at financial modellers who need to develop their understanding of corporate finance.
Exclusive
IP in M&A – legal considerations, Issue 62
- Helpsheets and support
- 23 Feb 2015
- PDF (547kb)
This guideline identifies key intellectual property (IP) rights and comments on how such rights should be considered in the context of M&A transaction and contractual protections. It also addresses IP transfer and integration.
Exclusive
Acquiring a business, Issue 60
- Helpsheets and support
- 09 May 2014
- PDF (1,101kb)
This guideline addresses some of the key considerations associated with the process of acquiring a private business. Additional constraints apply when the acquisition of a publicly-quoted company is considered.
Exclusive
Financial risk managment: a corporate finance perspective, Issue 56
- Helpsheets and support
- 08 Oct 2012
- PDF (653kb)
This guideline deals with interest rate and foreign exchange risk management from a corporate finance perspective. These risks tend to be focused on during a ‘transaction event’, whether management buyout (MBO)-type transactions, M&A, or when new assets are acquired.
Exclusive
UK equity markets, Issue 52
- Helpsheets and support
- 01 Jan 2011
- PDF (523kb)
The UK equity markets fall into one of two categories:Recognised Investment Exchange (or RIE) and Exchange regulated market.The similarities and differences are important to the decision on which market is the most appropriate. This guidance explains.
Displaying 1-16 of 16 results
Technical releases
These are 'How to' guides on preparing data under regulatory requirements that affect corporate financiers.
Displaying 1-3 of 3 results
Tech 04/20CFF Guidance for preparers of prospective financial information
- Technical release
- 05 Mar 2020
- PDF (379kb)
ICAEW’s technical release TECH 04/20CFF Guidance for preparers of prospective financial information is a preparation framework for financial forecasts or projections, including forecasts prepared for public and private market finance-raising.
Guidance for preparers of pro forma financial information (TECH 06/15 CFF, TECH 01/15 CFF updated)
- Technical release
- 06 Oct 2015
- PDF (293kb)
This Technical Release is issued in the context of the Prospectus Directive (Directive 2003/71/EC) and provides practical help for applying the preparation and presentation requirements of the Prospectus Directive Regulation.
Guidance on financial position and prospects procedures (TECH 14/14 CFF, TECH 01/13 updated)
- Technical release
- 01 Jul 2014
- PDF (279kb)
TECH 14/14CFF addresses a regulatory requirement of companies seeking to list on a UK market. The guidance is aimed at directors and reporting accountants. TECH 14/14CFF should be implemented for listing processes beginning on or after 1 December 2014.
Displaying 1-3 of 3 results
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