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Access to finance: supporting small businesses

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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Latest

Green budgeting: driving sustainable growth through smart planning
  • Article
  • 22 Apr 2025
ICAEW is combining its public sector and sustainability expertise to assess the role that ‘green budgeting’ plays in achieving economic and environmental prosperity.
Tackling existing growth barriers will help mitigate uncertainty
  • Article
  • 22 Apr 2025
The UK government’s plans to kickstart growth have been thrown off course, but acting to address existing growth barriers could help organisations to weather the storm, says ICAEW.
How to survive scaling up
  • Article
  • 22 Apr 2025
Scaling up is a complex mission in which only very few businesses succeed. But with the right foundations, you can mitigate most of the risks.
Planning for uncertainty: five tips for accountants
  • Article
  • 17 Apr 2025
Struggling to plan growth or forecasts during the turbulent Trump tariffs? ICAEW offers practical support to help finance practitioners steer their organisations through uncertainty.
The importance of people and culture when scaling up
  • Article
  • 17 Apr 2025
Understanding how to create and nurture the right company culture is a key element in ensuring the success of a growing business.
What is reverse stress testing?
  • Article
  • 16 Apr 2025
ICAEW’s Audit and Assurance Faculty outlines what you need to know about reverse stress testing, what it aims to do and the key terminology.
Business news

Business events and webinars

The ICAEW Business Team host a number of Business Leaders' Dinners each year at Chartered Accountants' Hall, Moorgate. If you're interested in attending a dinner and finding out more, please register your interest and we'll be in touch.
Transformation series: Delivering a sustainability reporting transformation
  • Webinar
  • 19 Mar 2025
25 April
Scale up series: Building your network and communication skills
  • Webinar
  • 19 Mar 2025
1 April
Think, feel, thrive: practical tools for managing stress and pressure
  • Webinar
  • 19 Mar 2025
25 March
More

Business start up and finance

Group of people around a table having a meeting
Green budgeting: driving sustainable growth through smart planning
  • Article
  • 22 Apr 2025
ICAEW is combining its public sector and sustainability expertise to assess the role that ‘green budgeting’ plays in achieving economic and environmental prosperity.
Group of people around a table having a meeting
Tackling existing growth barriers will help mitigate uncertainty
  • Article
  • 22 Apr 2025
The UK government’s plans to kickstart growth have been thrown off course, but acting to address existing growth barriers could help organisations to weather the storm, says ICAEW.
Group of people around a table having a meeting
How to survive scaling up
  • Article
  • 22 Apr 2025
Scaling up is a complex mission in which only very few businesses succeed. But with the right foundations, you can mitigate most of the risks.
Group of people around a table having a meeting
Tariff and tax woes weaken UK business confidence
  • Article
  • 15 Apr 2025
Soaring tax concerns and US tariffs have dragged UK business confidence back into the red, according to ICAEW analysis, as accountants call for urgent government action.
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

The case for high CEO pay is magical thinking
  • Article
  • 23 Apr 2025
A more positive view among corporates and investors of blockbusting CEO pay is based on a flawed prospectus, warns a leading management expert.
The importance of people and culture when scaling up
  • Article
  • 17 Apr 2025
Understanding how to create and nurture the right company culture is a key element in ensuring the success of a growing business.
Keep on top of developments in ethics
  • Article
  • 16 Apr 2025
ICAEW’s first annual update to its e-learning course on ethics covers the 2025 update to the Code of Ethics and implications of the Economic Crime and Corporate Transparency Act.
Asset managers’ support for ethical shareholder resolutions ‘crashes’
  • Article
  • 15 Apr 2025
ShareAction highlights missed opportunities for companies to boost environmental and social impacts, as study finds four largest firms are particularly reluctant to back proposals.
More

Corporate reporting

What is reverse stress testing?
  • Article
  • 16 Apr 2025
ICAEW’s Audit and Assurance Faculty outlines what you need to know about reverse stress testing, what it aims to do and the key terminology.
How a CEO’s pay package influences corporate culture
  • Article
  • 15 Apr 2025
The composition of a CEO’s pay deal can have a direct effect on how a company behaves. Aligning remuneration with corporate operations is key.
Finance and sustainability: applying the materiality principle for accountants
  • Article
  • 11 Apr 2025
In part two of their article, David Wray and Marie-Josée Privyk look at how accounting professionals can apply the materiality principle to produce general purpose financial reports that include both financial and sustainability-related information.
Exclusive Cash basis – a practical example
  • Article
  • 10 Apr 2025
As the first sets of accounts for the 2024/5 financial year start crossing desks, it may be worth reconsidering the use of the cash basis, which is, of course, the new default position for unincorporated accounts. The switch was announced in 2023 and will apply from 2024/5. Those wishing to continue on an accruals basis will now need to opt out on the Self Assessment return.
More

Economy

Green budgeting: driving sustainable growth through smart planning
  • Article
  • 22 Apr 2025
ICAEW is combining its public sector and sustainability expertise to assess the role that ‘green budgeting’ plays in achieving economic and environmental prosperity.
Tackling existing growth barriers will help mitigate uncertainty
  • Article
  • 22 Apr 2025
The UK government’s plans to kickstart growth have been thrown off course, but acting to address existing growth barriers could help organisations to weather the storm, says ICAEW.
How to survive scaling up
  • Article
  • 22 Apr 2025
Scaling up is a complex mission in which only very few businesses succeed. But with the right foundations, you can mitigate most of the risks.
Planning for uncertainty: five tips for accountants
  • Article
  • 17 Apr 2025
Struggling to plan growth or forecasts during the turbulent Trump tariffs? ICAEW offers practical support to help finance practitioners steer their organisations through uncertainty.
More

Exporting

Chart of the week: US and China trade
  • Article
  • 11 Apr 2025
Our chart this week looks at trade between the US and China following the 145% tariffs imposed on China by President Trump in the latest twist in his global trade war.
Chart of the week: trade with the US
  • Article
  • 04 Apr 2025
Our chart this week looks at trade with the US in light of the 10% tariffs imposed on the UK by President Trump on ‘liberation day’.
Tariffs
  • Research guide
  • 03 Apr 2025
A brief guide to what tariffs are, how to find information on those currently in force, and the economic impacts that they may have.
How to grow
  • Hub page
  • 21 Mar 2025
Support from ICAEW on starting, growing and renewing businesses in the UK, and supporting the government's mission of kickstarting sustainable economic growth.
More

Finance transformation

 
How accountants can develop influencing skills
  • Article
  • 03 Apr 2025
Influencing should not aim to be an occasional task, but an everyday occurrence that seeks to build trust in a finance professional’s abilities and advice.
Finance business partnering: five skills you need
  • Article
  • 27 Feb 2025
Learn from two ICAEW experts how to master the skill of finance business partnering, which is rooted in relationships, influence, strategic thinking and commercial acumen.
National efforts to build cyber resilience and secure AI
  • Article
  • 27 Feb 2025
This month's cyber round-up covers key information on recent policy developments and new initiatives in the UK focused on enhancing cyber resilience and securing AI. Learn more about how this will protect and support businesses, and what guidance is available.
CFOs to drive human-centric AI-fuelled future of work
  • Article
  • 19 Feb 2025
AI can help to address some of the biggest challenges that CFOs face. However, success depends on AI working alongside humans, rather than replacing them.
More

Financial management

Green budgeting: driving sustainable growth through smart planning
  • Article
  • 22 Apr 2025
ICAEW is combining its public sector and sustainability expertise to assess the role that ‘green budgeting’ plays in achieving economic and environmental prosperity.
Planning for uncertainty: five tips for accountants
  • Article
  • 17 Apr 2025
Struggling to plan growth or forecasts during the turbulent Trump tariffs? ICAEW offers practical support to help finance practitioners steer their organisations through uncertainty.
Scenario planning can help to navigate uncertainty
  • Article
  • 16 Apr 2025
Exploring what the world could look like in the long-term, can help organisations to react to crises and be more confident in times of uncertainty. Read our seven steps to strategic scenario planning
Exclusive Aligning data in PowerQuery
  • Article
  • 11 Apr 2025
In this article, Ben Ducker explores how to use PowerQuery to align data and fields from several sources and time periods into one report.
More

Law and regulation

Keep on top of developments in ethics
  • Article
  • 16 Apr 2025
ICAEW’s first annual update to its e-learning course on ethics covers the 2025 update to the Code of Ethics and implications of the Economic Crime and Corporate Transparency Act.
New Government Cyber Governance Code of Practice – it’s a question of leadership
  • Article
  • 15 Apr 2025
The government is continuing to press UK businesses to take a stronger approach to improving cyber resilience and ensure that all organisations of all sizes are prepared for cyber incidents. To this end, the government is issuing a new Cyber Governance Code of Practice. The intention is to highlight the fact that cyber risk should have at least the same prominence as financial or legal risks, and the responsibility and ownership of cyber resilience is a board level matter.
ACSP registration is open
  • Article
  • 10 Apr 2025
Are you a third-party provider planning on carrying out identity verification checks for Companies House on behalf of your clients? Registration to be an authorised company service provider (ACSP) will now open on 18 March 2025 and firms will then be able to voluntarily verify the identity of clients from 8 April. The mandatory verification requirement will take effect in autumn 2025.
Government issues new cyber governance code
  • Article
  • 09 Apr 2025
The latest guidance for businesses aims to shore up cyber defences, following a consultation last year.
More

Leadership and HR

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

How to survive scaling up
  • Article
  • 22 Apr 2025
Scaling up is a complex mission in which only very few businesses succeed. But with the right foundations, you can mitigate most of the risks.
The importance of people and culture when scaling up
  • Article
  • 17 Apr 2025
Understanding how to create and nurture the right company culture is a key element in ensuring the success of a growing business.
Preparing for ethnicity and disability pay gap reporting
  • Article
  • 16 Apr 2025
The movement towards potential legislation for ethnicity and disability pay gap reporting is a progressive step in promoting workplace equality. But what should employers be doing now to prepare?
Tariff and tax woes weaken UK business confidence
  • Article
  • 15 Apr 2025
Soaring tax concerns and US tariffs have dragged UK business confidence back into the red, according to ICAEW analysis, as accountants call for urgent government action.
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.

Planning for uncertainty: five tips for accountants
  • Article
  • 17 Apr 2025
Struggling to plan growth or forecasts during the turbulent Trump tariffs? ICAEW offers practical support to help finance practitioners steer their organisations through uncertainty.
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.
More

Restructuring and insolvency

How to grow
  • Hub page
  • 21 Mar 2025
Support from ICAEW on starting, growing and renewing businesses in the UK, and supporting the government's mission of kickstarting sustainable economic growth.
Preparing for 2025 budgetary constraints
  • Article
  • 31 Dec 2024
From 6 April 2025, Employer National Insurance (ER NI) contributions will increase from 13.8% to 15%. While intended to bolster public funds, this measure poses significant challenges for the charity sector, which already operates under financial constraints. This article explores the implications for charities, highlights the sector’s response and offers guidance on how charities can prepare and respond to potential financial difficulties.
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.
More

Strategy, risk and innovation

Planning for uncertainty: five tips for accountants
  • Article
  • 17 Apr 2025
Struggling to plan growth or forecasts during the turbulent Trump tariffs? ICAEW offers practical support to help finance practitioners steer their organisations through uncertainty.
What is reverse stress testing?
  • Article
  • 16 Apr 2025
ICAEW’s Audit and Assurance Faculty outlines what you need to know about reverse stress testing, what it aims to do and the key terminology.
New Government Cyber Governance Code of Practice – it’s a question of leadership
  • Article
  • 15 Apr 2025
The government is continuing to press UK businesses to take a stronger approach to improving cyber resilience and ensure that all organisations of all sizes are prepared for cyber incidents. To this end, the government is issuing a new Cyber Governance Code of Practice. The intention is to highlight the fact that cyber risk should have at least the same prominence as financial or legal risks, and the responsibility and ownership of cyber resilience is a board level matter.
Exclusive Corporate Governance Insights ICAEW 2025
  • Hub page
  • 03 Apr 2025
The Conference focused on how recent reforms in corporate governance could restore trust and foster investment growth. The event brought together regulators, investors, auditors, and board directors to discuss the effectiveness of these reforms in preventing corporate failures.
More

Sustainability

Proposed public sector accounting standards ‘could encourage greenwashing’
  • Article
  • 25 Mar 2025
The narrow definition of climate-related public policy programmes in the International Public Sector Accounting Standards Board’s latest exposure draft could increase the risk of greenwashing, warns CIPFA and ICAEW.
PAC says government flying blind on struggling council finances
  • Article
  • 19 Mar 2025
As the local audit crisis continues, the Public Accounts Committee warns government accounts are not focused sufficiently on long-term financial risks posed by climate change, rising health spending and geopolitical tensions.
Why the net-zero economy is key to UK growth
  • Article
  • 17 Mar 2025
“You can’t have growth without green,” says CBI Chief Economist, as a report shows that the UK net-zero segment is delivering greater economic value and productivity than major sectors such as advertising and agriculture.
Exclusive Advancing sustainability reporting and assurance
  • Article
  • 13 Mar 2025
Explore how new global standards for both assurance and ethics are advancing trust and transparency in sustainability reporting and assurance.
More

Tax

Government consults on new tax clearance process
  • Article
  • 15 Apr 2025
As part of its corporation tax roadmap, the government is consulting on a new process that would give major investment projects increased tax certainty in advance.
Exclusive Cash basis – a practical example
  • Article
  • 10 Apr 2025
As the first sets of accounts for the 2024/5 financial year start crossing desks, it may be worth reconsidering the use of the cash basis, which is, of course, the new default position for unincorporated accounts. The switch was announced in 2023 and will apply from 2024/5. Those wishing to continue on an accruals basis will now need to opt out on the Self Assessment return.
Exclusive Pitfalls of the Construction Industry Scheme
  • Article
  • 09 Apr 2025
Howard Royse looks into the archives and shares some cautionary advice around the application of the Construction Industry Scheme (CIS).
Exclusive Ideas for reforming VAT
  • Article
  • 03 Apr 2025
VAT prize-winners Sze Teen Wong, Cheryl Ong and Anna Poh point to international experiences to explain how the UK’s VAT system could be made simpler and more progressive.
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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More support

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