Displaying 1-50 of 229 results
Five steps to more inclusive communication
- Article
- 04 Dec 2025
By highlighting qualities such as respect, transparency and compassion, Equity, Diversity and Inclusion (EDI) is a natural driver for workplace ethics, says Cherryl Cooper of Grant Thornton UK. She recommends a five-step approach to EDI-based communication.
Your membership: Corporate reporting resources
- Article
- 03 Dec 2025
You have access to an exclusive range of technical guidance on UK GAAP, IFRS Accounting Standards and non-financial reporting. Find out about the factsheets, articles, webinars and events from subject matter experts.
Your membership: get expert guidance from Technical Advisory Services
- Article
- 02 Dec 2025
Our Technical Advisory Services team are accountancy lifesavers, providing timely, practical guidance to ICAEW members through regularly updated helpsheets, live web chats and an advice line. Are you making the most of this member service?
NAO: Climate reporting has honed public bodies’ risk radar
- Article
- 01 Dec 2025
In the course of preparing for mandatory climate disclosures, central government bodies have improved their risk-management procedures and other operations, says report.
Five ways smaller listed companies can improve corporate reporting
- Article
- 25 Nov 2025
With a continuing trend of lower quality reporting by listed companies outside of the FTSE 350, the FRC’s latest report provides practical insights to help drive improvement.
MEPs back measures to simplify CSRD and CSDDD
- Article
- 24 Nov 2025
Compliance requirements in flagship pieces of sustainability and due diligence legislation are to be radically streamlined, along with their corporate coverage, following landmark vote.
First international charity finance standard ushers in new era of transparency
- Article
- 12 Nov 2025
INPAS, the world’s first comprehensive international financial reporting standard for non-profits, is expected to aid transparency, improve credibility, and remove grant reporting burdens.
Baron Henry Benson: architect of International Accounting Standards
- Article
- 10 Nov 2025
To mark this year’s Armistice Day, we remember the achievements of Baron Henry Alexander Benson, who was a major influence in British and international accountancy.
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.
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.
Applying the building blocks of ethical culture
- Article
- 04 Nov 2025
From whistleblowing and governance to equity, diversity and inclusion (EDI) and the use of AI, Global Ethics Day speakers unveiled a host of ideas for building and upholding strong organisational ethics.
Influencing policy to support you: October 2025
- Article
- 30 Oct 2025
This month, ICAEW submitted representations for the upcoming Autumn Budget and on the draft Finance Bill on reforming inheritance tax and the role of tax agents.
FRC thematic reviews: IFRS 2 Share-based Payment and investment companies
- Article
- 28 Oct 2025
The Financial Reporting Council has shared two reviews focused on improving the quality of corporate reporting looking at: IFRS 2 Share-based Payment and investment companies’ annual reports. Find out the key takeaways.
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.
Global Ethics Day: the right way to apply integrity
- Article
- 15 Oct 2025
Ethics training is more effective when it translates philosophical principles into the real-world challenges accountants face in the workplace.
FRC’s corporate reporting review flags impairment as top issue
- Article
- 06 Oct 2025
The regulator’s analysis suggests reporting quality has been maintained, with a fall in the number of restatements. However, a quality gap between the FTSE 350 and UK smaller listed companies remains.
Three common ethical failures and how to avoid them
- Article
- 01 Oct 2025
Nisha Sanghani, Partner and Head of Risk Advisory in the Middle East at Ashurst Risk Advisory, outlines how organisations can really create an ethical culture and not slip into box-ticking or slogans.
Influencing policy to support you: September 2025
- Article
- 30 Sep 2025
This month, ICAEW engaged with ministers to address issues ranging from employment rights and pensions reform to trade, inheritance tax and business growth.
Consultations outline direction of travel for sustainability reporting
- Article
- 26 Sep 2025
ICAEW welcomes three government consultations that mark a significant step forward for UK sustainability-related disclosures.
Why your approach to ethics needs more ‘gotong-royong’
- Article
- 24 Sep 2025
Malaysian working culture is built around a sense of community and cooperation. There’s a lot that accountants can learn from it when it comes to embedding a strong sense of ethics.
Non-financial reporting: how to consolidate or aggregate data
- Article
- 16 Sep 2025
When it comes to sustainability-related reporting, there are crucial questions that need to be answered about how to consolidate otherwise dispersed data.
Shaping the future of UK sustainability reporting and assurance
- Article
- 09 Sep 2025
The UK government is consulting on three major topics that will shape the future of sustainability reporting and assurance. ICAEW sets out its initial views and invites members to share their feedback.
FRC clarifies related party disclosures for small UK entities
- Article
- 01 Sep 2025
The Financial Reporting Council has provided clarification relating to the disclosure of directors’ remuneration by UK small entities applying the new FRS 102 Section 1A, effective from 1 January 2026.
ICAEW technical roundup: August 2025
- Article
- 28 Aug 2025
HMRC updates on MTD and compliance risks, a tribunal warning on AI use, and ICAEW training on sustainability assurance and guidance on group audits.
Executing a sustainability assurance engagement
- Article
- 28 Aug 2025
As the focus on sustainability reporting and assurance intensifies, ICAEW is offering practical support to members on how to plan and execute a sustainability assurance engagement.
Companies House: who needs to be an ACSP and when should they register?
- Article
- 14 Aug 2025
With third-party providers needing to be registered as an Authorised Corporate Service Provider to make any filings on behalf of other companies from spring 2026, it’s time for firms to plan ahead and prepare for the changes.
TNFD study lays bare financial materiality of nature risks
- Article
- 31 Jul 2025
A new Taskforce report leaves no room for doubt that nature risks represent a clear and present threat to corporate financial health and long-term prospects.
Free CPD: FRS 102
- Article
- 16 Jul 2025
FRS 102 is the Financial Reporting Standard applicable in the UK and Republic of Ireland. January 2026 will see changes come into effect that are the most significant since its introduction a decade ago. Access advice and support on the changes ahead.
ICAEW seeks views on UK transition planning
- Article
- 04 Jul 2025
Following the government’s release of interconnected consultations on transition planning, sustainability reporting and assurance, ICAEW is calling for member input to form a response.
Code of Ethics 2025: are you ready?
- Article
- 16 Jul 2025
The latest edition of ICAEW Code of Ethics has come into effect. To help ensure you're ready, ICAEW's Ethics Team have outlined some activities that teams can tackle over a lunchtime. Take a quiz, watch a video and discuss an ethical dilemma.
Government seeks views on draft UK Sustainability Reporting Standards
- Article
- 27 Jun 2025
The government has launched a consultation on the first two draft UK Sustainability Reporting Standards (UK SRS), alongside separate consultations on assurance of sustainability reporting and climate-related transition plan requirements.
IASB seeks views on IFRS 16 Leases
- Article
- 23 Jun 2025
As part of its post-implementation review of IFRS 16, the International Accounting Standards Board is inviting feedback on whether stakeholders believe the standard is broadly working as intended.
Jurisdictional profiles provide insights on ISSB adoption
- Article
- 17 Jun 2025
Overviews providing an ISSB-adoption status report in 17 jurisdictions will provide reference points for policymakers, investors and accounts preparers, says IFRS Foundation.
Looking to the future of UK corporate reporting
- Article
- 16 Jun 2025
Evolution of accounting standards and a quest for simplicity and efficiency in reporting rules were major themes of this year’s ICAEW Corporate Reporting Conference.
FRC overhauls Stewardship Code
- Article
- 04 Jun 2025
The updated Investor Stewardship Code 2026 aims to reduce the reporting burden for signatories, following an extensive consultation.
ISSB proposal to reduce Scope 3 reporting requirements
- Article
- 22 May 2025
Proposed amendments to IFRS S2 by the International Sustainability Standards Board accept some of the practical challenges in measuring and reporting on greenhouse gas emissions. Reuben Wales explains what it means for banks and insurers.
Getting started with sustainability planning and reporting
- Article
- 15 May 2025
As part of the transition to net zero, good sustainability reporting is vital. Here’s how to transform your finance function to be net zero-ready.
Share your views on draft SORP for LLPs
- Article
- 08 May 2025
CCAB is consulting on its draft Statement of Recommended Practice for accounting by Limited Liability Partnerships, with comments invited until 22 July 2025.
EFRAG unveils fast-track plan to simplify ESRS
- Article
- 02 May 2025
As the European Commission moves ahead with its push to simplify sustainability reporting in the EU, EFRAG submits its timeframe for providing technical advice on revising ESRS.
FRC review highlights digital reporting flaws
- Article
- 01 May 2025
Digital annual reporting underpins investor and broader stakeholder confidence in UK listed companies, but its more complex aspects pose challenges to companies required to report digitally by the FCA.
Influencing policy to support you: April 2025
- Article
- 30 Apr 2025
This month, ICAEW has been working to share members’ thoughts with policymakers on the potential impacts of the Employment Rights Bill, reactions to US trade tariffs and recognition of professional services in the UK’s Industrial Strategy.
Keep on top of developments in ethics
- Article
- 16 Apr 2025
ICAEW’s first annual update to its e-learning course on ethics covers the 2025 update to the Code of Ethics and implications of the Economic Crime and Corporate Transparency Act.
Finance and sustainability: applying the materiality principle for accountants
- Article
- 11 Apr 2025
In part two of their article, David Wray and Marie-Josée Privyk look at how accounting professionals can apply the materiality principle to produce general purpose financial reports that include both financial and sustainability-related information.
Applying the materiality of information principle
- Article
- 09 Apr 2025
In part one of a two-part article on how accountants should navigate the application of the materiality principle to produce financial reports including both financial and sustainability-related information, David Wray and Marie-Josée Privyk unpack the different scope of materiality for sustainability-related information.
EU Parliament votes through CSRD and CSDDD delay
- Article
- 04 Apr 2025
The vote confirms the postponement of the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive by two years and one year respectively.
ICAEW publishes 2025 update to Code of Ethics
- Article
- 10 Apr 2025
Changes to ICAEW’s Code of Ethics will become effective from 1 July 2025. Members, firms and students have three months to prepare, including updates relating to professional behaviour; role and mindset; and technology.
Quality of large company cyber disclosures lacking, study finds
- Article
- 28 Mar 2025
Research highlights concerns about the fine line between quality reporting on cyber threats and placing information in the public domain that could be used as the basis of a cyber attack.
Influencing policy to support you: March 2025
- Article
- 27 Mar 2025
Ahead of the Spring Statement, ICAEW shared members’ priorities for the Chancellor, continued its efforts to shape industrial strategy, and looked to the future of HMRC.
FRC updates resources to reflect reporting threshold changes
- Article
- 26 Mar 2025
The Financial Reporting Council has updated relevant documents on UK reporting thresholds ahead of the changes that come into effect from 6 April.
Helping you prepare for major changes to UK GAAP
- Article
- 25 Mar 2025
The upcoming changes to UK GAAP, effective from 2026, are the most significant in a decade. ICAEW has a range of resources to help practitioners prepare, including guidance, webinars and a chance to hear directly from the standard setter at our Corporate Reporting Conference.
Displaying 1-50 of 229 results