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Small and micro business: news and insights

Interviews, reflections and commentary on key issues affecting small and micro businesses.
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News and insights

Interviews, reflections and commentary on key issues affecting small and micro businesses.
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Five adjustments to make when auditing SMEs
  • Article
  • 30 Apr 2026
Applying International Standards on Auditing (ISAs) to small and medium-sized enterprise (SME) audits can be challenging. These firms highlight the key considerations for auditors.
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Four cost management essentials for retailers
  • Article
  • 27 Apr 2026
SMEs are currently under enormous pressure from multiple sources, but savvy businesses can ease the pain.
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How SMEs should prepare for audits
  • Article
  • 20 Apr 2026
For SMEs falling outside the scope of audit exemption – either because their annual turnover, assets or number of employers are above the threshold – the process of undergoing an audit can be daunting. Find out how to effectively prepare to ensure it goes as efficiently as possible.
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Give your views on the tax issues facing small businesses
  • Article
  • 15 Apr 2026
Small businesses and agents can provide feedback on a range of areas, including Making Tax Digital (MTD) for income tax, by completing the Administrative Burdens Advisory Board’s (ABAB) annual survey.
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FRC sets up SME forum for FRS 102 preparers
  • Article
  • 15 Apr 2026
The Financial Reporting Council’s new discussion forum will give SME stakeholders the opportunity to share their experiences of applying FRS 102 to corporate reports.
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How to value intellectual property assets
  • Article
  • 14 Apr 2026
For small businesses in creative industries, building a credible narrative that charts the lifecycle of intellectual property assets from the start is essential for making a compelling case for investors. Find out where to start.
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Re-consultation on ISA 250: has FRC listened to concerns?
  • Article
  • 09 Apr 2026
Three years after first consulting on revisions to ISA 250, the Financial Reporting Council is re-consulting on a re-worded version of the proposed changes. The original consultation raised many concerns within the profession, have they been addressed effectively?
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Scottish Manifesto: key actions for growth
  • Article
  • 30 Mar 2026
ICAEW Scotland has sent a list of recommendations to Scotland’s parliament in its Scottish Manifesto, outlining the major steps needed to improve conditions for businesses. Its suggestions have relevancy beyond the region.
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Useful links

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Latest Business news from Insights
  • Hub page
Read the latest business articles published in ICAEW's Insights hub.
Doing business in the Middle East
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Support for finance practitioners doing business in the Middle East, including insights on the implications of the geo-political situation for local and UK businesses.
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Ukraine hub
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Visit our Ukraine hub for the latest on sanctions, ethical guidance and reputational risk.
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