Assurance challenges in the Context of CSRD
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Polly Tsang, Senior Financial Services Regulatory Manager considers some of the challenges of assurance over CSRD.
Investment Management Focus
Here you will find articles produced for the Investment Management sector of the Financial Services Faculty.
FCA Lessons from the first year of IFPR Implementation
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In November 2023, the FCA issued a concluding report covering. We look at the key issues affecting our members.
Labour’s plans for financial services: evolution rather than revolution
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As the UK gears up for a general election, the parties have been readying their manifesto positions, including for financial services.
The Sustainability Disclosure Regime and Investment Labels Goes Live in 2024
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In a world grappling with environmental and social challenges, investors are increasingly drawn to funds that align with sustainability goals.
FCA proposals to support diversity and inclusion
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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
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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
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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
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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
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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.
UK proposals on how to regulate ESG ratings providers
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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.