Information law and guidance is the term we have used in relation to legal requirements for the disclosure and/or the with-holding of information, other than through the operation of company law, accounting, auditing or other standards, or though specialist legislation or regulation such as that applying to FSA registered organisations.

Key Guidance for members is contained in the:

• Our Regulations, standards and guidance on ethics
• Guidance on defaults and unlawful acts

Members may also have obligations to provide information to the National Crime Agency (NCA) under anti-money laundering legislation or to various regulatory authorities. This may be either as an auditor or as an employee of a regulated entity.

Other specific material is available on:

• Whistleblowing
• Data protection law 
• Freedom of information
• Modern Slavery Act
• Gender pay gap reporting - impact on ICAEW members