CPD is changing
On 1 November 2023, revised continuing professional development (CPD) Regulations were introduced. Find out why ICAEW is changing its CPD requirements, who is affected and what is changing.
Investment Management
Practical guidance, commentary and support on the investment management sector for financial services professionals.
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Investment Management Focus
FCA proposals to support diversity and inclusion
Concerns that financial services organisations are paying lip service to DE&I has prompted proposals that strengthen the regulator’s expectations around non-financial misconduct.
Data sharing as a policy intervention
The recent and spectacular advances made in generative artificial intelligence have been possible because of shared data.
Exploring Critical Questions in CSRD Assurance for Professional Service Firms
Polly Tsang, Financial Services Manager explores some of the issues Professional Services Firms need to be thinking about now with the introduction of the Corporate Sustainability Directive (CSRD) in 2025.
IFRS 9 Financial Instruments and procyclicality
Earlier this year the IASB launched a call for evidence as part of its post implementation review of the impairment requirements in IFRS 9 Financial Instruments. Some respondents to the call for evidence pointed out that the impairment model in IFRS 9 is procyclical, a point also discussed by the ECB in a working paper published in June 2023.
Challenges with accounting for financed emissions
In recent years, the issue of "financed emissions" has become a crucial aspect of the climate change discussion, highlighting the significant role that financial institutions play in contributing to greenhouse gas emissions.
Good ethics is simple: trust your compass
Simon Mordant of Luminis Partners is a firm believer in following your morals. Do that, he says, and the rest will follow.
UK proposals on how to regulate ESG ratings providers
Following HM Treasury’s consultation on its proposed regulatory regime for environmental, social, and governance (ESG) ratings providers, Polly Tsang, ICAEW’s Financial Services Regulatory Manager, outlines the planned rules and where they should be expanded.
Cryptoassets and making the case for regulation
Regulating new forms of technology is never easy. If they are being developed within financial services, the ask is even greater.
Regulation
Using tokenisation within exchange, clearing and settlement
Enhanced trust, efficiency and security in financial markets make blockchain a promising innovation for the future of trading and asset management.
IFRS 9 Financial Instruments: post-implementation review of impairments
On 27 September, ICAEW submitted a response to the IASB’s call for evidence as part of its post implementation review of the impairment requirements in IFRS 9 Financial Instruments. This article summarises the key points from our response.
Regulatory Update June 2023
The following is a list of some regulatory publications or announcements from June 2023 affecting UK financial services.
ICAEW REP 037-23 HMT consultation and call for evidence Future Financial Services Regulatory Regime
A representation dated 28 April 2023 to a consultation published by HM Treasury on 1 February 2023.
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