Business Law covers ICAEW’s policy and related work on better regulation initiatives, insolvency and other selected areas of law and regulation.
ICAEW Code of Ethics
ICAEW's Code of Ethics applies to all members, students, affiliates, employees of member firms and, where applicable, member firms, in all of their professional and business activities, whether remunerated or voluntary.
Our work on economic crime includes guidance and resource on Anti-Money Laundering, Fraud and insights into economic crime.
The Trust & Ethics Team
Meet our team and learn more about our work and the expert groups who support us.
Helpsheets prepared by ICAEW Technical Advisory Service to assist you in your day-to-day work.
ICAEW Code of Ethics
ICAEW's Code of Ethics applies to all members, students, affiliates, employees of member firms and, where applicable, member firms.
Guide to director's duties and responsibilties
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.
UK anti-money laundering law and guidance
This section details some of the laws and guidance about anti-money laundering in the UK
Coronavirus and pensions
Guidance from ICAS, ICAEW and PRAG on the implications of COVID-19 on pension scheme financial reports and audit.
Modern slavery hub
Practical guidance, webinars and other resources on modern slavery. Find out how to spot it and where to report it.
Corporate Transparency and Register Reform
Background and summary of the Corporate Transparency and Register Reform proposals.
EU grants UK data protection adequacy decision
With days left until the 30 June 2021 deadline, the EU agreed an adequacy decision for the UK, allowing the continued free flow of personal data from the EU and EEA to the UK, with some caveats.
SARS - Top tips for effective reporting
Working with the National Crime Agency, ICAEW has set out some practical hints and tips for effective reporting and specific guidance for the accountancy sector.
All the latest news
Discover the latest developments in legislation, economic crime and trust in the profession as they affect accountancy and finance.
Representations in progress
View and contribute to consultations from government bodies, regulators and standards setters to which we are responding.
Read the latest representations ICAEW has made to governments and other bodies on behalf of our members.
View the representations ICAEW made in 2021 to governments and other bodies on behalf of our members.
Consultations and representations
Read about the representations ICAEW has made across the years, view details of the open consultations that ICAEW will be responding to, and learn about any consultations related to ICAEW itself.
TECH 06/20BL: Exemption from audit by parent guarantee
This is a guide to the exemption from audit under s479A-479C of the Companies Act 2006.
TECH 01/16: Accountants and legal services
This statement was issued in January 2016 (revised September 2018) to provide guidance to Members in practice on the provision of legal services to their clients.
TECH 02/17BL: Guidance on realised and distributable profits under the Companies Act 2006
This guidance identifies, interprets and applies the principles relating to the determination of realised profits and losses for the purposes of making distributions under the Act.
All Business Law's Technical Releases
View a listing of all current Legal & Regulatory Technical Releases and access the archive of older Technical Releases.