This section outlines important information for individuals looking to gain audit rights in the UK,

This section explains what constitutes regulated audit work, what is meant by the term 'registered auditor' and how your firm can become a registered auditor. Application forms are also available in this section as well as a guide to which forms your firm will need to complete.

Regulations and guidance for those working in the regulated area of audit in the UK, Ireland and the Crown Dependencies.

The pensions landscape is going through a period of substantial change at present. Through our pension topic pages you can access a range of articles, books, helpsheets, reports and online resources to help you keep up with the latest developments.

Guidance for business advisors on implementing auto-enrolment.

A five page update from the Pensions Regulator highlighting regulation changes for automatic enrolment, effective 1 April 2015.

This step-by-step guide from the Pensions Regulator shows how you can help your clients with their automatic enrolment duties.

On this page members of the Corporate Governance Community can find more information on the role of chartered accountants who act as non-executive directors

This ICAEW guide provides an overview of directors' duties and responsibilities, including on internal governance, transactions between a company and its directors or shareholders, and corporate administration. It also covers responsibilities in relation to insolvent or financially challenged companies, as well as penalties for breach of directors' responsibilities.

This section provides all the information you need to know to apply for an ICAEW insolvency licence, including a full list of requirements and details of the fees involved.

ICAEW and our Restructuring & Insolvency Community have developed a suite of materials to help you promote the value of ICAEW insolvency practitioners. The guide and videos can be shared with your clients, business partners and staff. The materials provide a view of the direction of the market and offer guidance on the seven stages of business recovery and the role of insolvency and restructuring specialists.

The resources in this section support the work of ICAEW licensed insolvency practitioners and their staff who undertake formal corporate insolvency appointments under the Insolvency Act 1986 (and associated legislation). Guidance and checklists providing information on: liquidations (voluntary and compulsory), company voluntary arrangements (CVAs), administrations, moratoriums and administrative receiverships.

Insolvency is a regulated profession and insolvency practitioners must meet certain standards.

ICAEW’s Tax Faculty has published a TAXguide on PAYE rates, thresholds and allowances, and produced a webinar on recent changes in employment taxes and related areas.

The government will mandate the reporting and paying of income tax and class 1A national insurance contributions (NIC) on benefits-in-kind (BIK) via payroll software from April 2026.

The latest HMRC Agent Update highlights updated content regarding two aspects of corrections in payroll. We explain below the action that employers should take to ensure that employees have paid the right amounts.

HMRC adopts a pragmatic approach of offering deemed employers the ability to pause settlement pending a potential change in legislation.

Peter Taffe, of BWMacfarlane, explains how advances in technology have made the concept of a ‘Virtual Finance Director (FD)’ a practical reality in this webinar from May 2018.

A guide from Xero that seeks to explain how to become a Virtual CFO and provide the valuable services to your clients.

ICAEW training films provoke discussions and challenge mindsets about how to deal with difficult decisions and topical issues in business situations. Develop skills to identify risk, technical competence and professional scepticism.

This 35-minute film follows the story of two turbulent years in the life of a fictitious company called D-Merton and how it was brought to its knees by the actions of its executive directors, the lack of vigilance and courage by its board of directors and failure by the company’s auditors to identify and investigate red flag issues.

Without Question focuses on the importance of professional scepticism and extends the scrutiny of behaviours to tax advisors as well as auditors. It probes issues such as reliance on experts, accounting estimates and confidentiality.