Displaying 1-39 of 39 results
Nature scenario analysis for resilient business and finance
- 08 Jul 2025
- PDF (1,343kb)
- ICAEW
Accelerating the use of nature scenario analysis to improve risk management, strategy and reporting.
Evolution of mid-tier accountancy firms 2025 research findings
- 02 Jul 2025
- PDF (2,221kb)
This year’s ICAEW research on the evolution of mid-tier accountancy firms explores key themes shaping the profession in 2025, including structural shifts, talent strategies, technology, and emerging service line offerings. Against a backdrop of political and economic uncertainty, regulatory complexity and rapid technological advancement, the research highlights how firms are navigating change, pursuing opportunities and supporting their clients’ growth.
Data: a new emerging type of intangible
- 12 Jun 2025
This report, commissioned by ICAEW’s Charitable Trusts, explores whether and how data can yield economic benefits, and whether its omission from financial statements hinders decision-making for users of those reports.
Data - a new emerging type of intangibles
- 04 Jun 2025
- PDF (321kb)
The research report explores whether and how DATA can yield economic benefits, and whether its omission from financial statements hinders decision-making for users of those reports.
Benefits and risks of cloud computing
- 19 Feb 2025
Cloud computing offers a multitude of benefits that make it a valuable consideration for businesses, but it is not without risk. With the ability to store data, run applications or collaborate with others, cloud computing is a flexible and reliable option for many.
Data considerations for cloud software
- 19 Feb 2025
Data is of course at the heart of the vast majority of software applications. In some form or other, applications in the cloud will typically be storing data that relates to you or your customers/clients, and so understanding what this means for your organisation is critical.
ICAEW Financial Due Diligence guideline
- 22 Oct 2024
- PDF (738kb)
This guideline explores the what, why, who and how of performing effective financial due diligence (FDD) and the outcomes it should achieve. It considers how FDD interacts with other areas of due diligence and how rapidly evolving technology, including artificial intelligence (AI), is reshaping the FDD process.
Ethics and AI
- 18 Oct 2024
- PDF (1,006kb)
In 2024, ICAEW’s Trust and Ethics Team hosted roundtables on shaping guidance for the accountancy profession on the ethical use of artificial intelligence. Read an overview of the discussions, offering insights into real-life use cases and the risks that must be managed.
ICAEW LGPS Guide
- 06 Jun 2024
- PDF (3,204kb)
ICAEW and the LGPS Scheme Advisory Board are pleased to publish a Local Government Pension Scheme Informer.
Evolution of mid-tier accountancy firms
- 23 May 2024
ICAEW's latest research into mid-tier practices reveals reaction to the increase in private equity funding to the sector, as well as expectations for profit growth and shifts in services lines over the next three years.
ICAEW Evolution of mid-tier accountancy firms 2024
- 23 May 2024
- PDF (1,466kb)
ICAEW's latest research reveals the polarised reactions to private equity funding within the sector, as well as expectations for profit growth and shifts in services lines over the next three years.
Cyber Security in Corporate Finance
- 31 Jan 2024
- PDF (1,862kb)
The flow of sensitive information and the number of parties typically interacting in M&A, raising finance or a restructuring can increase the cyber security risk of all those involved. This guide aims to help organisations manage cyber risk and improve its governance, setting out good practice within the context of a corporate finance transaction.
Sharpening the Focus on Corporate Fraud: an Audit Firm Perspective
- 21 Jul 2022
- PDF (1,112kb)
- Audit and Assurance Faculty
A snapshot of the steps being taken by audit firms to better facilitate fraud deterrence and detection.
Exclusive
The essential guide to data analytics
- 07 Dec 2021
Data analytics allows firms to harness data, both internal and external, to provide faster, deeper analysis for better decision-making. These tools offer accountants the ability to track client performance at a more granular level and identify ways to build in efficiencies.
How to review a spreadsheet report
- 20 Oct 2021
- PDF (813kb)
Reduce the risk that your spreadsheet gives you the wrong answer.
Automation in finance functions
- 15 Sep 2020
- PDF (1,660kb)
- Tech Faculty
Drawing on real-life experiences, this collaborative thought leadership report by ICAEW and the Institute of Chartered Accountants of India (ICAI) considers how finance functions can harness automation to deliver greater value to business and the skills needed by accountants in the future.
Exclusive
Data analytics in external audit
- 18 Nov 2019
- Audit and Assurance Faculty
A guide to the developments, opportunities and challenges that data analytics provides for auditors.
Big data and analytics: the impact on the accountancy profession
- 16 Oct 2019
- Tech Faculty
This thought leadership initiative outlines the opportunities and risks for accountants from new and advanced capabilities in data, and highlights practical examples of how the profession is changing as a result of big data and analytics.
Exclusive
TECH ESSENTIALS
The essential guide to data analytics for smaller firms
- 29 Jul 2019
- PDF (508kb)
- Tech Faculty
Data – how you get it and what you do with it – has been an important part of the accountant’s role since the beginning; but it is only now, with data exploding in volume, variety and velocity, that accountants can start to add serious value to their business and that of their clients. As the guide says, ‘data analytics can broadly be defined as the use of data to support business decisions’.
New technologies, ethics and accountability
- 03 Jul 2019
- Tech Faculty
This thought leadership report delves into the ethics of new technology and the seismic developments currently taking place in AI and algorithms, which are both exciting and morally concerning.
AI in Corporate Advisory
- 28 Jun 2019
- PDF (2,199kb)
The impact of artificial intelligence (AI) on finance and business will be profound. The Corporate Finance Faculty has been tracking the application of AI to ‘big data’ in corporate transactions.
Exclusive
TECH ESSENTIALS
The essential guide to the virtual FD
- 23 May 2019
- PDF (274kb)
- Tech Faculty
The Essential Guide to the Virtual Financial Director provides examples of how practitioners are providing this valuable service to a range of clients today. By reading the guide you will become familiar with the key concepts and be able to start exploring new services to your clients.
Ethical use of big data in financial services
- 08 Mar 2019
- Financial Services Faculty
Big data and artificial intelligence are changing financial services. ICAEW’s Financial Services Faculty looks at the effects on banks, insurers, payments businesses and investment managers.
Digitalisation of tax: international perspectives
- 22 Jan 2019
- PDF (987kb)
- IT Faculty
This paper reviews how seven tax administrations are folding digital methods into their systems – including their goals, approaches, and the challenges they face. In the context of ‘Making Tax Digital’, the paper is a vital guide to understanding the issues and approaches for digitalisation.
ICAEW Finance data skills competency framework
- 23 Oct 2018
- PDF (97kb)
- Finance in a Digital World
The continuing growth in data opens up a wide range of opportunities for finance professionals, but to take advantage of these opportunities new skills are required. This framework is designed to help organisations and individuals map out what skills they need to develop.
Exclusive
TECHNICAL ADVISORY SERVICES HELPSHEET
UK GDPR – Data mapping and documentation
- 01 Apr 2018
- Technical Advisory Services
This helpsheet explains how data mapping helps firms comply with UK GDPR by identifying personal data, reviewing policies, and ensuring secure data handling. It emphasizes accountability, governance, and the need for proper documentation.
Exclusive
How do you audit a robot
- 19 Mar 2018
- PDF (1,916kb)
Guidance for internal auditors on providing assurance over robotic process automation (RPA).
Understanding the impact of technology in audit and finance
- 19 Feb 2018
- PDF (416kb)
- ICAEW / Dubai Financial Services Authority
This paper has been produced based on comments from the breakfast briefing jointly organised by The Institute of Chartered Accountants in England and Wales (ICAEW) and the Dubai Financial Services Authority (DFSA), on 13 December 2017 at DFSA.
Big data in Chinese businesses
- 16 Jan 2018
- Kirstin Gillon
Find out how accountants working in business can better support their organisations as a result of big data, based on real experience in China.
Blockchain and the future of accountancy
- 31 Oct 2017
- PDF (869kb)
- Tech Faculty
What is Blockchain, its likely impact on business, and in particular on the accounting profession?
Exclusive
TECH ESSENTIALS
The essential guide to blockchain
- 26 Jul 2017
- PDF (428kb)
- Penelope Rance | Nina Bryant | David Lyford-Smith
This guide from the ICAEW sets out the key features of blockchain, and the challenges it must face to reach widespread adoption. It includes case studies of real-life applications, as well as examining its impact on accountancy.
Artificial intelligence and the future of accountancy
- 27 Jun 2017
- PDF (744kb)
- IT Faculty
Learn about the impact of artificial intelligence and the opportunities it presents for the accountancy profession
Internal audit in the age of data analytics
- 16 Jun 2017
- Audit and assurance Faculty
How internal auditors should strengthen their governance frameworks to cover emerging data-analytics risks in the areas of quality, talent, independence and security.
What's next for corporate reporting: time to decide?
- 08 Jun 2017
- PDF (1,580kb)
- Alison Dundjerovic
What does the future of corporate reporting look like, what are the opportunities and challenges and where are the barriers to change? This report captures the views of key stakeholders, puts forward principal policy options and invites further debate on the topic.
Data Analytics Transforming Internal Audit
- 17 Mar 2017
- Stephen Magora
A paper from Credit Suisse entitled: Data Analytics Transforming Internal Audit – Pillars of Success, written by Stephen Magora, Director, Data Analytics at Credit Suisse.
Exclusive
Financial Modelling, Issue 63
- 06 Jul 2016
- PDF (4,453kb)
This 2nd edition is a practical guide to financial modelling in a corporate finance transaction context. That rider is important. The guide is aimed at corporate financiers and modellers who need to prepare, use or review financial models for deals; it is not aimed at financial modellers who need to develop their understanding of corporate finance.
AUDIT INSIGHTS
Audit insights: insurance
- 27 Jan 2016
- PDF (2,170kb)
- Financial Services Faculty
Long term trends shaping insurance are examined in this report. Specifically; how will stakeholders react if better data capabilities mean more people are uninsurable, and what if non-insurers develop better data analysis? Could the growth in unadvised sales raise mis-selling risk, and how do insurers secure investment returns in a low interest rate environment?
SPECIAL REPORT
Business reporting
- 08 Sep 2015
- ICAEW Business and Management Faculty
Essentials of financial reporting, including micro entity reports, the visual impact of reports and lean accounting.
Data protection and insolvency
- 29 Jul 2014
The Data Protection Act 1998 (DPA) came into force on 1 March 2000. It sets rules for companies and organisations that deal with personal data. Personal data is information that identifies living individuals. The DPA applies to the processing of personal information and extends to some paper records as well as those held electronically. Its scope is very wide and it imposes a number of obligations. Some obligations are quite onerous on those involved in the processing of personal data. The information on this page is aimed at insolvency practitioners and does not go into detail about the basic...
Displaying 1-39 of 39 results