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The most up-to-date thought leadership, insights, technical resources and professional guidance to support ICAEW members working in industry with their professional development.
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Access to finance: supporting small businesses
Business Confidence Monitor
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ICAEW's Ethics CPD course is designed to help you apply the Code of Ethics to everyday situations and uphold the highest standards of professional conduct.
Helpsheets A-Z by title

ICAEW Member Insights

Views, opinions and experiences from our ICAEW members. These insights are used to help shape ICAEW content and inform policy positions and recommendations.
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Research

UK business confidence

Read the latest results of ICAEW's quarterly Business Confidence Monitor (BCM). National, regional and sectoral reports are available.
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Networking

Inspiring future leaders

Inspiring Future Leaders connects aspiring younger members with senior finance leaders of large organisations through a series of free, virtual roundtables.
Find out more
Exclusive
Business resources archive

Webinars and publications

Browse our extensive catalogue of webinars, magazines and reports on business, management and personal development.
Explore the archive
Insights

Cost of doing business

Business are being impacted by soaring energy costs, supply-chain disruption and much more. We explore what is driving these issues, how firms and finance teams can respond and what to consider when faced with uncertainty.
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Online training

Ethics CPD course

ICAEW has created a free online ethics course to support members in meeting their changing continuing professional development (CPD) requirements
Find out more
Technical support

Helpsheets

Our helpsheets reflect the guidance provided to ICAEW members on our helplines and highlight important issues for members. Access practical technical and ethical guidance, as well as FAQs.
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Latest

 
SIP 9 FAQs
  • Helpsheets and support
  • 24 Dec 2024
Following a Joint Insolvency Committee (JIC) consultation, changes were made to Statement of Insolvency Practice (SIP) 9 with effect from 1 April 2021. ICAEW, IPA, ICAS and CAI provide their collective thoughts on the applied impact of the changes to SIP 9.
Advisory committee recommends UK adoption of IFRS S1 and S2
  • Article
  • 20 Dec 2024
The UK Sustainability Disclosure Technical Advisory Committee is to recommend UK adoption of IFRS S1 and IFRS S2 with minimal amendments.
The challenges of CSRD compliance
  • Article
  • 19 Dec 2024
As sustainability reporting requirements under the EU’s CSRD are rolled out, we look at how companies, member states and regulatory bodies are preparing for implementation.
Get ready: ICAEW Code of Ethics to change in 2025
  • Article
  • 18 Dec 2024
ICAEW’s code is being updated to align with the Code of Ethics produced by the International Ethics Standards Board for Accountants.
Government rolls out carbon and nature credit principles
  • Article
  • 17 Dec 2024
As MPs prepare to seek public views on how to boost the use and integrity of voluntary carbon and nature markets, six principles set the tone for good practice among corporates.
Exclusive Aswath Damodaran – The Corporate Life Cycle: Business, Investment, and Management Implications (Portfolio/Penguin) (part 2 of 2)
  • Article
  • 17 Dec 2024
Given that the audience for this review comprises of valuers, we should consider what the book covers on valuation over the corporate life cycle?
Business news

Business events and webinars

Scale-up series: Financial planning and raising finance
  • Webinar
  • 03 Dec 2024
Understand the importance of financial planning and the options available to raise finance.
Scale-up series: Building solid foundations to drive performance
  • Webinar
  • 21 Nov 2024
Understand the importance of solid foundations across your business to drive performance.
Transformation series: Delivering a finance function transformation
  • Webinar
  • 17 Oct 2024
Practical advice on successfully delivering a finance function transformation.
Networking positively & confidently
  • Webinar
  • 10 Oct 2024
Explore the skills and tools to help you network effectively and confidently.
More

Business start up and finance

 
Exclusive Aswath Damodaran – The Corporate Life Cycle: Business, Investment, and Management Implications (Portfolio/Penguin) (part 1 of 2)
  • Article
  • 17 Dec 2024
The latest book by Aswath Damodaran covers his views on the importance of the corporate life cycle for understanding companies and their valuations. He has a point: we have all seen how the companies comprising the FTSE indices have changed over time. Damodaran has written about valuation across the corporate life cycle before, for example in The Dark Side of Valuation – Valuing Young, Distressed, and Complex Businesses (Pearson Education, Inc., 2018).
ICAEW REP 090/24 Financial Services - Growth and competitiveness strategy
  • Representation
  • 13 Dec 2024
  • PDF (442kb)
A representation dated 12 December 2024 to a consultation published by HM Treasury on 14 November 2024.
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Analysis: investment in numbers
  • Article
  • 10 Dec 2024
Price multiples are on the rebound, but investment in early-stage businesses slows down.
birds eye aerial view of rowing boat team four athletes blue water
Insight: management due diligence
  • Article
  • 10 Dec 2024
To make an investment work the people are key, something that has long been recognised by private equity. So what can management due diligence bring to the party? Jo Russell reports.
More

Business Finance Guide

This independent guide provides entrepreneurs, SMEs and growing businesses with information on the finance options that are available to them throughout their business finance journey.

Find out what finance options are available Case studies and guidance
Hero for the Business Finance Guide

Corporate governance

Get ready: ICAEW Code of Ethics to change in 2025
  • Article
  • 18 Dec 2024
ICAEW’s code is being updated to align with the Code of Ethics produced by the International Ethics Standards Board for Accountants.
Wates Principles: seven steps towards better governance reporting
  • Article
  • 11 Dec 2024
A recent FRC report studied the quality of governance reporting and adoption of the Wates Principles. Its authors outline where businesses could improve.
Connections December 2024: corporate finance advisory appointments and promotions
  • Article
  • 10 Dec 2024
Promotions and those on the move in corporate finance advisory.
Connections December 2024: private equity appointments and promotions
  • Article
  • 10 Dec 2024
Recruitment and promotions in private equity.
More

Corporate reporting

ICAEW REP 094/24 Draft Endorsement Criteria Assessment - Amendments to IFRS 9 and IFRS 7 amendments to the classification and measurement of financial instruments
  • Representation
  • 20 Dec 2024
  • PDF (292kb)
A representation dated 20 December 2024 to a consultation published by UK Endorsement Board on 26 September 2024.
ICAEW REP 092/24 Draft Endorsement Criteria Assessment - Annual improvements to IFRS accounting standards - volume 11
  • Representation
  • 20 Dec 2024
  • PDF (292kb)
A representation dated 20 December 2024 to a consultation published by UK Endorsement Board on 18 October 2024.
Advisory committee recommends UK adoption of IFRS S1 and S2
  • Article
  • 20 Dec 2024
The UK Sustainability Disclosure Technical Advisory Committee is to recommend UK adoption of IFRS S1 and IFRS S2 with minimal amendments.
Chart of the week: Commonwealth of Australia balance sheet
  • Article
  • 20 Dec 2024
Our chart this week heads down under for some warmer weather and to take a look at the Australian federal government balance sheet in its recently published consolidated financial statements for the year ended 30 June 2024.
More

Economy

Public finances stabilise as economic indicators flash amber
  • Article
  • 23 Dec 2024
The lowest November monthly deficit in three years suggests public finances are stabilising, even as concerns increase around the economic and fiscal outlook for 2025.
Member insights: December 2024
  • Article
  • 18 Dec 2024
As members continue to digest announcements made in the Autumn Budget, it’s the rise in Employers’ National Insurance that dominates the agenda. But despite challenges, businesses remain cautiously upbeat for 2025.
ICAEW fears offshoring risk if apprenticeship funding axed
  • Article
  • 18 Dec 2024
The Institute warns that new highly-skilled UK jobs are at risk of being outsourced overseas if government reforms to Level 7 apprenticeship funding go ahead.
ICAEW REP 090/24 Financial Services - Growth and competitiveness strategy
  • Representation
  • 13 Dec 2024
  • PDF (442kb)
A representation dated 12 December 2024 to a consultation published by HM Treasury on 14 November 2024.
More

Exporting

Economic insight paints mixed picture of South-East Asia
  • Article
  • 13 Dec 2024
From China’s slowing growth to Malaysia and Singapore’s electronics-driven resilience – a new ICAEW report analyses how South-East Asia’s economies are shaping up for 2025.
How will Trump’s tariffs affect global trade?
  • Article
  • 15 Nov 2024
President-elect Trump says he will bring in tariffs when he takes office next January, so what will this mean for US consumers and exporters to the US?
Trade: helping clients navigate export complexity
  • Article
  • 15 Nov 2024
Almost five years since Brexit and the complexities of EU trading are showing no sign of abating. With more regulation on the horizon, advisers may need to help clients with supply chain reviews to help them navigate complexities.
How to futureproof your business for international trade
  • Article
  • 14 Nov 2024
What are the critical considerations for building a firm base for future overseas trade? Charles Platts, Chair of ICAEW’s Global Trade Community, outlines the basics.
More

Finance transformation

 
Inside local government budgets: spending
  • Article
  • 02 Dec 2024
In the second of two articles exploring the work of local authority finance teams, ICAEW takes a look at how councils are spending their funds.
What it takes to be an effective NHS CFO
  • Article
  • 26 Nov 2024
A new statement by HFMA explains how NHS CFOs can ensure the delivery of safe, effective and sustainable healthcare services.
Inside local government budgets: finance teams and funding
  • Article
  • 22 Nov 2024
Councils deliver a host of critical services to local communities, while under increasing scrutiny of their finances. ICAEW examines the work of local authority finance teams and explains how income is raised.
How successful finance business partners work at local authorities
  • Article
  • 21 Nov 2024
Finance business partners play a vital bridging role between the finance team and the wider organisation.
More

Financial management

Exclusive Aswath Damodaran – The Corporate Life Cycle: Business, Investment, and Management Implications (Portfolio/Penguin) (part 2 of 2)
  • Article
  • 17 Dec 2024
Given that the audience for this review comprises of valuers, we should consider what the book covers on valuation over the corporate life cycle?
Exclusive Aswath Damodaran – The Corporate Life Cycle: Business, Investment, and Management Implications (Portfolio/Penguin) (part 1 of 2)
  • Article
  • 17 Dec 2024
The latest book by Aswath Damodaran covers his views on the importance of the corporate life cycle for understanding companies and their valuations. He has a point: we have all seen how the companies comprising the FTSE indices have changed over time. Damodaran has written about valuation across the corporate life cycle before, for example in The Dark Side of Valuation – Valuing Young, Distressed, and Complex Businesses (Pearson Education, Inc., 2018).
Exclusive Harness the potential of Power BI to cleanse and transform data Q&A
  • Article
  • 16 Dec 2024
Following on from the ‘Harness the potential of Power BI to solve data challenges’ webinar, Rishi Sapra, Chartered Accountant turned Microsoft Most Valuable Professional (MVP), returns to address more of the key questions that came out of the webinar on using Power BI in conjunction with Power Query to cleanse and transform data in this follow up article.
Exclusive Top 12 Excel Combinations: 1. INDEX MATCH
  • Article
  • 13 Dec 2024
For 2024, I thought I would count down a very subjective “Top 12” of Excel function combinations. And this month’s offering makes it very clear that this is a highly subjective list. If you don’t like this month’s suggestion, that’s fine; life would be boring if we were all in agreement.
More

Law and regulation

Cyber 2024 wrap-up: tech’s double-edged sword
  • Article
  • 18 Dec 2024
This year continues to remind us that while technology can make us more efficient, productive and agile, it also opens us up to manipulation and exploitation.
The secret to boosting morale and maximising profits
  • Article
  • 04 Dec 2024
Last month, I was invited by the ICAEW to deliver a webinar on how to attract and retain talent in three steps. This topic continues to be a major problem for law firms and accountancy practices across the UK. According to Gallup, disengaged employees is costing the UK economy £256 billion a year, which means that three out of five of your employees is a financial drain on your business.
Lessons learned: trustee insights on preventing and responding to fraud in charities
  • Article
  • 04 Dec 2024
As a PhD Researcher from the University of Portsmouth, I interviewed officers of small charities who had experienced fraud for a recent study. These individuals shared valuable insights about how trustees can protect their charities against fraud.
November cyber round-up
  • Article
  • 28 Nov 2024
This month we look at criminals’ latest techniques, the 10th birthday of Cyber Essentials, fraud risk in the utilities sector, and how an artificial intelligence grandmother has joined the fight against cybercrime.
More

Leadership and HR

How to develop yourself, your team and your career. Practical advice on achieving a productive, happy and healthy team.

ICAEW fears offshoring risk if apprenticeship funding axed
  • Article
  • 18 Dec 2024
The Institute warns that new highly-skilled UK jobs are at risk of being outsourced overseas if government reforms to Level 7 apprenticeship funding go ahead.
Tax sleuth Dan Neidle tops #ICAEWROAR X rankings
  • Article
  • 12 Dec 2024
The premier accountancy influencer on X, as ranked by #ICAEWROAR, explains why those professionals not making their voices heard on social media are missing a trick.
Career paths: Oliver Stephens, Headpoint Advisors
  • Article
  • 10 Dec 2024
Oliver Stephens, associate director at Headpoint Advisors, is firmly focused on delivering market-leading international M&A advice to mid-market companies across the UK.
Exclusive TAXguide 08/24: Payrolling of benefits-in-kind and expenses webinar Q&As
  • Technical release
  • 09 Dec 2024
This TAXguide provides answers to questions asked in a webinar on payrolling of benefits-in-kind (PBIK) delivered by ICAEW’s Tax Faculty on 16 October 2024.
More

How CFOs create a fairer future

Read our interviews with CFOs on how their role is changing. Access the CFO fairer future toolkit to help CFOs navigate the changing demands and how to make the most of it. 
CFO fairer future toolkit
City meeting room

Performance management

Practical resources and support to help you improve the performance of your organisation. Use our selection of guides, tools, books and articles to find more information on all aspects of managing business performance.

The secret to boosting morale and maximising profits
  • Article
  • 04 Dec 2024
Last month, I was invited by the ICAEW to deliver a webinar on how to attract and retain talent in three steps. This topic continues to be a major problem for law firms and accountancy practices across the UK. According to Gallup, disengaged employees is costing the UK economy £256 billion a year, which means that three out of five of your employees is a financial drain on your business.
How to ensure colleagues understand financial information
  • Article
  • 27 Nov 2024
With local government budgets under pressure and more councils adopting commercialisation strategies, key stakeholders must have a strong grasp of financial information to aid sound decision-making.
Earn-out agreements
  • Helpsheets and support
  • 17 Oct 2023
  • PDF (1,266kb)
This Corporate Finance Faculty best-practice guideline, authored by Grant Thornton, explores the factors that can influence the outcome of an earn-out agreement, for both the buyer and the seller, and illustrates its benefits and potential pitfalls.
How to track your invoices and debtors effectively
  • Article
  • 27 Sep 2023
41% of finance leaders identify a lack of visibility over their accounts receivables as their company’s top challenge in better managing cash flow (Bottomline).
More

Restructuring and insolvency

SIP 9 FAQs
  • Helpsheets and support
  • 24 Dec 2024
Following a Joint Insolvency Committee (JIC) consultation, changes were made to Statement of Insolvency Practice (SIP) 9 with effect from 1 April 2021. ICAEW, IPA, ICAS and CAI provide their collective thoughts on the applied impact of the changes to SIP 9.
One in three audit committee chairs ‘concerned’ about detection of financial distress
  • Article
  • 06 Dec 2024
While most audit committee chairs are satisfied with audit quality, a third have concerns about auditors’ ability to identify going concern issues and signs of financial distress.
Insolvency round-up 2024: issues raised during quality assurance visits
  • Article
  • 02 Dec 2024
ICAEW’s Restructuring and Insolvency Community roadshows cover key issues facing insolvency practitioners (IPs). In the final webinar of the 2024 series, Allison Broad, Head of Insolvency Monitoring, and Victoria Alexandrou, Insolvency Manager, discussed the most important findings from monitoring reviews, and highlighted some recent and upcoming changes affecting IPs.
Helpsheet: Regulated firm restructures
  • Helpsheets and support
  • 29 Nov 2024
  • PDF (193kb)
If your firm is carrying out a business restructure, then you must notify ICAEW to ensure continuation of any regulatory registrations (ie, audit registration, Licenced Practice (ATOL), probate accreditation, and/or a DPB (Investment Business) licence).
More

Strategy, risk and innovation

ICAEW REP 090/24 Financial Services - Growth and competitiveness strategy
  • Representation
  • 13 Dec 2024
  • PDF (442kb)
A representation dated 12 December 2024 to a consultation published by HM Treasury on 14 November 2024.
Lessons learned: trustee insights on preventing and responding to fraud in charities
  • Article
  • 04 Dec 2024
As a PhD Researcher from the University of Portsmouth, I interviewed officers of small charities who had experienced fraud for a recent study. These individuals shared valuable insights about how trustees can protect their charities against fraud.
How to prepare for an external audit in local government
  • Article
  • 03 Dec 2024
The mounting backlog in the publication of audited council accounts has shone the spotlight on external audit processes in local government.
Inside local government budgets: spending
  • Article
  • 02 Dec 2024
In the second of two articles exploring the work of local authority finance teams, ICAEW takes a look at how councils are spending their funds.
More

Sustainability

Advisory committee recommends UK adoption of IFRS S1 and S2
  • Article
  • 20 Dec 2024
The UK Sustainability Disclosure Technical Advisory Committee is to recommend UK adoption of IFRS S1 and IFRS S2 with minimal amendments.
The challenges of CSRD compliance
  • Article
  • 19 Dec 2024
As sustainability reporting requirements under the EU’s CSRD are rolled out, we look at how companies, member states and regulatory bodies are preparing for implementation.
Government rolls out carbon and nature credit principles
  • Article
  • 17 Dec 2024
As MPs prepare to seek public views on how to boost the use and integrity of voluntary carbon and nature markets, six principles set the tone for good practice among corporates.
ESG reporting now ‘business as usual’ for top companies
  • Article
  • 17 Dec 2024
KPMG’s global survey reveals that 95% of the world’s biggest corporations are now publishing carbon targets, while more than half have a sustainability leader.
More

Tax

Tax news in brief 18 December 2024
  • Article
  • 17 Dec 2024
Highlights from the broader tax news for the week ending 18 December 2024, including: HMRC campaigns relating to capital gains tax (CGT) reliefs; an update to the list of shares of negligible value; and a date for the diary for 2025.
Exclusive Practical points: business tax December 2024
  • Helpsheets and support
  • 05 Dec 2024
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work. This month covers corporation tax; partnership taxation; and VAT.
Exclusive An introduction to employee ownership trusts
  • Article
  • 05 Dec 2024
The sale of a company to an employee ownership trust (EOT) is becoming more popular. In the first of two articles on EOTs, Nick Wright explains why this may be the case and how an EOT could be used.
Exclusive The tax benefits of employee ownership trusts
  • Article
  • 05 Dec 2024
In the second of two articles on employee ownership trusts (EOTs), Nick Wright explores the capital gains tax exemption for the shareholders of the trading company and the income tax exemption for employees receiving bonuses.
More

Sector specific support

ICAEW communities provide a range of resources tailored for those working within specific sectors, including live events, webinars and newsletters.

There is support for those working in charities; construction, energy, farming, manufacturing, and many more.

Alongside support for industry sectors there are also ICAEW communities for those working with small and micro businesses and in global trade.

Browse communities
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Committed to supporting you

As a member in business, you are part of a collective who take great pride in your well-deserved qualification and can have an impact on the environment businesses operate in. ICAEW's business team are here to support you and hear your voice on important business issues.

Contact the business team
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Events
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ICAEW events

ICAEW's events programme brings together leading industry speakers across business sectors. Connect and network with your peers while keeping up to date with the latest developments.

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ICAEW networks

Take advantage of the opportunities available for business members to network with fellow finance professionals.

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Research and resources
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Library and Information Service

The ICAEW Library & Information Service offers a range of services and resources, including information on accountancy in different countries and on a variety of technical subjects.

Browse resources Subject gateways