Articles & features
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CORPORATE GOVERNANCE
Wates Corporate Governance Principles for large private companies – seven years on
- 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.
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CORPORATE GOVERNANCE
Companies House reform and developments in Economic Crime regulations and associated good practice
- 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.
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CORPORATE GOVERNANCE
The role of boards in managing risk
- 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.
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CORPORATE GOVERNANCE
The role of the Board in shaping culture and how to measure success
- 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.
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CORPORATE GOVERNANCE
The role of the Audit Committee and how to be a successful Audit Committee Chair
- 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.
Guidance
ICAEW Code of Ethics 2026 - changes highlighted
- Regulations
- Apr 2026
- PDF (4,115kb)
This version of the 2026 Code of Ethics highlights in orange key changes in the text from the 2025 edition. The changes includes two new sections relating to tax planning activities and services.
ICAEW Code of Ethics 2026
- Regulations
- Apr 2026
- PDF (4,110kb)
The 2026 edition of ICAEW's Code of Ethics comes into force on 1 July and includes, new sections on tax planning activities and services.
What audit committees want directors to know
- Report
- Mar 2026
- PDF (2,283kb)
This publication is a response to calls for help for directors – particularly first-time directors – in understanding their broad range of responsibilities for governance, reporting and audit and assurance. In particular, this includes their core responsibilities for the statutory financial statements and the audit.
Ethics and AI
- Report
- Oct 2024
- PDF (1,006kb)
In 2024, ICAEW’s Trust and Ethics Team hosted roundtables on shaping guidance for the accountancy profession on the ethical use of artificial intelligence. Read an overview of the discussions, offering insights into real-life use cases and the risks that must be managed.
Why accountants need to align sustainability and finance data
- Helpsheets and support
- Jul 2024
For a sustainable shift in corporate behaviours to succeed, finance professionals must ensure meaningful connections are being made between sustainability and financial information.
CORPORATE GOVERNANCE
How boards of accounting and finance firms can benefit from shadow boards
- Helpsheets and support
- May 2024
Shadow boards can be considered as a tool for navigating a turbulent and ever-changing business landscape. Find out how accountancy businesses can see the same benefits from setting up a shadow board that other sectors are already experiencing.
Sharpening the focus on corporate fraud: an audit committee perspective
- Report
- May 2023
- PDF (803kb)
This is the second of two interview-based publications about fraud. In this report, the Audit and Assurance Faculty considers audit committee perspectives on corporate fraud and how it can be better prevented and detected.
BUSINESS AND MANAGEMENT FACULTY
Why culture is important
- Report
- Jun 2021
A business’s greatest asset is its people, and the way in which the business values its people is reflected in its organisational culture. It is this culture that defines the way businesses innovate and ultimately how they transform.
Webinars and other recordings
Merging firms made simple: culture, tech, and introducing Capium 365
- Webinar
- Oct 2024
Insight into merging accountancy firms and the practicalities of bringing together cultures and technology.
How a board should maintain the right culture during periods of fast growth
- Podcast
- Nov 2022
In the first of two Insights In Focus special episodes an experienced panel discuss a dilemma facing a fictional software company.
Exclusive
CORPORATE GOVERNANCE COMMUNITY
The importance of a whistleblowing framework and how to respond when an employee raises a concern
- Webinar
- Mar 2022
This webinar discusses the importance of an effective whistleblowing framework, along with factors to consider when establishing such a framework and responding to concerns raised by employees.
Exclusive
CORPORATE GOVERNANCE COMMUNITY
Climate change and corporate value: what companies really think
- Webinar
- Mar 2021
Hear what company executives could be doing now to ensure the future resilience of business against climate risk.
Useful links
Leading successful organizational transformation through culture
- 21 Jan 2025
A leadership article arguing that successful organisational change depends on cultural transformation, with leaders shaping behaviors and norms to improve adaptability and performance.
Corporate culture (FRC)
- 03 Oct 2023
FRC resources on corporate culture. Publications, podcasts and case studies.
Tone at the Top
- 14 Jul 2023
Bimonthly quick-read newsletter from the Institute of Internal Auditors, aimed at executive management, boards of directors and audit committees. Provides information on how to establish the appropriate tone at the top.
Corporate Governance Review 2023
- 24 Jun 2023
Grant Thornton's review of the annual reports of 252 of the UK’s FTSE 350 companies. Contains a section on 'Purpose and Culture'.
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