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Displaying 1-10 of 58 results
Britishvolt: does its demise mean trouble for the UK car industry?
- Article
- 30 Jan 2023
UK car production is increasingly pivoting towards electric vehicles – and battery production is a key element. Investment is vital, but the Britishvolt collapse will leave many asking where that will come from.
Jacobs: moving towards net zero
- Article
- 30 Jan 2023
The chief financial officer of professional services company Jacobs explains the company’s process of moving towards net zero.
ICAEW regulatory round-up: January 2023
- Newsletter
- 27 Jan 2023
Updates for ICAEW firms working in the regulated and supervised area(s) of probate and estate administration, audit, including local public audit, insolvency, DPB, consumer credit, quality assurance monitoring and anti-money laundering (AML).
ICAEW technical round-up: January 2023
- Newsletter
- 27 Jan 2023
This month’s top technical stories include eligibility for a working from home tax relief claim, HMRC guidance on the new penalty regime for late submission and payment of VAT returns, and changes in store for R&D tax relief.
How can auditors define material fraud?
- Article
- 27 Jan 2023
Assessing materiality with regards to fraud is a more nuanced process than it is sometimes represented. So how do auditors interpret it for a given audit and how should it be treated within standards and regulation?
How businesses approach fraud risk: the audit committee view
- Article
- 27 Jan 2023
What are the key factors behind the emergence of fraud risks and how should organisations ensure their controls are fit for purpose? Two experienced audit committee chairs provide their thoughts.
Building a culture that cultivates professional judgement
- Article
- 27 Jan 2023
Professional judgement is a difficult part of the audit process to define and to apply in practice, including clarifying the differences between it and professional scepticism.
How auditors can effectively challenge management
- Article
- 27 Jan 2023
Challenging management has been a focus for auditors in recent years. Personal curiosity, an understanding of human nature and a supportive firm culture are critical for making it work.
Chart of the week: Australia federal balance sheet
- Article
- 26 Jan 2023
Our chart heads down under this week to take a look at how the reported financial position of Australia’s federal government has changed over the last decade.
How rocky is the road ahead for businesses?
- Article
- 26 Jan 2023
Bulging borrowing costs, balance sheet fluctuations and ongoing uncertainty call for caution, common sense and acute risk awareness in the year ahead, says insolvency and restructuring doyen Nick Hood.
Displaying 1-10 of 58 results