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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.
Read more
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.
See resources
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

 
New sanctions reporting obligations for insolvency practitioners
  • Article
  • 28 Nov 2024
On 14 November 2024, the Sanctions (EU Exit) (Miscellaneous Amendments) (No.2) Regulations 2024 was laid in Parliament.
Sustainability disclosures still lacking, progress report finds
  • Article
  • 27 Nov 2024
Investors are still not receiving the information they need to assess and price climate-related risks and opportunities, IFRS Foundation warns.
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.
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.
Business and share valuation A brief guide to the essentials of business and share valuation, with pointers as to sources of detailed guidance, data and information in the ICAEW Library collection and beyond.
Autumn Budget 2024 Fiscal Insight
  • Report
  • 25 Nov 2024
  • PDF (581kb)
Following the presentation of the Autumn Budget in October 2024, this report provides a detailed analysis on its implications for the public finances.
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

 
Marta Pacheco
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.
ICAEW REP 081/24 Industrial Strategy consultation response
  • Representation
  • 27 Nov 2024
  • PDF (446kb)
A representation dated 24 November 2024 to a consultation published by the Department for Business and Trade on 14 October 2024.
Marta Pacheco
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.
Luminii Consulting
  • Company profile
  • 12 Nov 2024
Luminii Consulting is an award-winning consultancy recognised as the Commercial Due Diligence Provider of the Year at the 2023 Real Deals Private Equity Awards.
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

Companies House reform: ID verification and its impact on accountants
  • Article
  • 26 Nov 2024
Mike Miller, ICAEW’s Economic Crime Manager, outlines the major changes and intended timeline of implementation for Companies House identity verification.
ICAEW REP 053/24 PCAOB Firm and engagement metrics
  • Representation
  • 26 Nov 2024
  • PDF (269kb)
A representation dated 7 June 2024 to a consultation published by the PCAOB on 9 April 2024.
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.
The new Code of Ethics: understanding professional behaviour
  • Article
  • 19 Nov 2024
As part of the updated Code of Ethics for 2025, the provision for professional behaviour has been reworded to reflect the modern world.
More

Corporate reporting

Sustainability disclosures still lacking, progress report finds
  • Article
  • 27 Nov 2024
Investors are still not receiving the information they need to assess and price climate-related risks and opportunities, IFRS Foundation warns.
Free CPD: FRS 102
  • Article
  • 26 Nov 2024
FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland will see the most significant changes come into effect from January 2026 since its introduction a decade ago. Whether you need a refresh of the current standard or an understanding of the changes, this article will help you find free CPD-verifiable content that will bring you up to speed.
ICAEW REP 080/24 Climate related and other uncertainties in the financial statements
  • Representation
  • 26 Nov 2024
  • PDF (195kb)
A representation dated 26 November 2024 to a consultation published by International Accounting Standards Board on 31 July 2024.
The future of accounting for intangibles: members’ insights
  • Article
  • 26 Nov 2024
What do members think the IASB should focus on in its landmark research project on intangibles? A recent ICAEW event enabled them to put forward their views.
More

Economy

Influencing policy to support you: November 2024
  • Article
  • 28 Nov 2024
Following on from the Budget, ICAEW has been considering the government’s proposed industrial strategy, plans on audit reform and proposed changes to apprenticeships.
Lessons on VAT from New Zealand and Australia
  • Article
  • 27 Nov 2024
For UK tax policy stakeholders, fascinating case studies of how other countries are approaching VAT can be found on the other side of the world.
Autumn Budget 2024 Fiscal Insight
  • Report
  • 25 Nov 2024
  • PDF (581kb)
Following the presentation of the Autumn Budget in October 2024, this report provides a detailed analysis on its implications for the public finances.
Accountants must rally together to combat corruption
  • Article
  • 25 Nov 2024
ICAEW is contributing to the battle against procurement fraud and is sharing best practices to combat corruption, which costs the global economy £2trn annually. Discover how you can make a difference.
More

Exporting

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.
Ecommerce lessons from Boden’s export success
  • Article
  • 12 Nov 2024
For fashion retailer Boden, direct to customer routes established the brand and brought a large, loyal international following in markets such as the US and Germany.
More

Finance transformation

 
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: spending
  • Article
  • 22 Nov 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.
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

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.
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.
Business and share valuation A brief guide to the essentials of business and share valuation, with pointers as to sources of detailed guidance, data and information in the ICAEW Library collection and beyond.
Autumn Budget 2024 Fiscal Insight
  • Report
  • 25 Nov 2024
  • PDF (581kb)
Following the presentation of the Autumn Budget in October 2024, this report provides a detailed analysis on its implications for the public finances.
More

Law and regulation

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.
Exclusive Cybercrime and the impact on the legal sector
  • Article
  • 27 Nov 2024
Cybercrime is expected to cost £8.5 trillion globally by 2025, highlighting the scale and sophistication of the cyber ecosystem. With the legal sector reportedly accounting for over 24% of global cyber-attacks, how can firms protect themselves from the ever-evolving cybercriminal?
Companies House reform: ID verification and its impact on accountants
  • Article
  • 26 Nov 2024
Mike Miller, ICAEW’s Economic Crime Manager, outlines the major changes and intended timeline of implementation for Companies House identity verification.
Accountants must rally together to combat corruption
  • Article
  • 25 Nov 2024
ICAEW is contributing to the battle against procurement fraud and is sharing best practices to combat corruption, which costs the global economy £2trn annually. Discover how you can make a difference.
More

Leadership and HR

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

Banks: step up for charities, CAF Bank chief urges
  • Article
  • 28 Nov 2024
From difficulties opening accounts to having them closed unexpectedly, the charity sector’s experience of banking continues to fall short. CAF Bank CEO and ICAEW member Alison Taylor explains why there’s more than reputation at stake.
Member Insights: October/November 2024
  • Article
  • 28 Nov 2024
The Autumn Budget met with much criticism by members, with the impact of employers’ national insurance and the national living wage dominating feedback. Meanwhile, announcements on business rates and incentives for growth were conspicuous by their absence.
Free CPD: ISA 315
  • Article
  • 26 Nov 2024
What changed in the revised ISA 315 auditing standard and how have auditors found applying the revised standard in practice? This article provides free continuing professional development (CPD) verifiable reading and webinars on the topic.
Charities face persistent internal fraud threat, survey finds
  • Article
  • 25 Nov 2024
Misappropriation of cash or assets by staff and volunteers and payment diversion fraud remain the most common types of fraud committed. A new report recommends robust internal controls and an anti-fraud culture.
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.

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).
PIE audit market dynamics under the spotlight
  • Article
  • 15 Aug 2023
Amid policymaker concerns about the resilience of the market, lowering existing barriers to entry is key, alongside audit committees and shareholders being more open to PIEs using a broader field of players.
More

Restructuring and insolvency

New sanctions reporting obligations for insolvency practitioners
  • Article
  • 28 Nov 2024
On 14 November 2024, the Sanctions (EU Exit) (Miscellaneous Amendments) (No.2) Regulations 2024 was laid in Parliament.
Professional Standards Update November 2024 Read recently updated FAQs around continuing professional development requirements, a summary of the latest disciplinary cases and the latest guidance and resources to support you in your role.
Introduction of the revised Insolvency Guidance Paper – Control of Cases
  • Helpsheets and support
  • 04 Nov 2024
Under the Joint Insolvency Committee’s (JIC’s) strategic work plan, Insolvency Guidance Papers (IGPs) are subject to periodic review to ensure they remain relevant to changing legislation and market conditions. A revised IGP approved by JIC and each of the Recognised Professional Bodies (RPBs) relating to the control of cases has today been issued by each of the RPBs).
Professional Standards Update October 2024 Read our 2023/2024 Anti-money Laundering Report for the key findings from our supervisory activity, find out answers to FAQs as our quality assurance team begin to monitor CPD compliance and about the requirement to notify us about changes to your firm record. We also highlight the latest resources and updates categorised by regulated area.
More

Strategy, risk and innovation

Charities face persistent internal fraud threat, survey finds
  • Article
  • 25 Nov 2024
Misappropriation of cash or assets by staff and volunteers and payment diversion fraud remain the most common types of fraud committed. A new report recommends robust internal controls and an anti-fraud culture.
Inside local government budgets: spending
  • Article
  • 22 Nov 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.
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 to make AI work for risk and compliance
  • Article
  • 20 Nov 2024
Accounting intelligence case study: risk-management company Cential has developed several use cases for AI in the governance, risk and compliance space, with controls to ensure privacy and accuracy.
More

Sustainability

Sustainability disclosures still lacking, progress report finds
  • Article
  • 27 Nov 2024
Investors are still not receiving the information they need to assess and price climate-related risks and opportunities, IFRS Foundation warns.
Geothermal energy: what’s in it for business?
  • Article
  • 25 Nov 2024
After exploring the potential for geothermal energy in our previous article, we look at the businesses that are utilising it to their advantage.
Connecting finance and sustainability: accounting for intangibles
  • Article
  • 15 Nov 2024
In this series of articles on the journey to connecting sustainability and finance, David Wray and Marie-Josée Privyk build on their introductory white paper by taking a deeper dive on specific topics.
Accounting for intangibles
  • Helpsheets and support
  • 14 Nov 2024
As sustainability reporting standards are set to take effect across Europe, many preparer questions that arise pertain to the interpretation and treatment of financial information. In this article, David Wray and Marie-Josée Privyk delve into accounting for intangibles.
More

Tax

Free CPD: the latest developments in tax
  • Article
  • 26 Nov 2024
Keeping up to date with tax policy and practice is a key part of many accountants’ professional development. Whether you’re analysing the implications of the Budget or planning for MTD ITSA, ICAEW has content that can support your CPD.
Autumn Budget 2024 Fiscal Insight
  • Report
  • 25 Nov 2024
  • PDF (581kb)
Following the presentation of the Autumn Budget in October 2024, this report provides a detailed analysis on its implications for the public finances.
HMRC provides further guidance on FHL abolition
  • Article
  • 12 Nov 2024
HMRC has published guidance to clarify issues raised during the consultation on the draft legislation to abolish tax rules for furnished holiday lets (FHLs).
Exclusive More Budget news
  • Article
  • 08 Nov 2024
Behind the main Budget announcements, a few other matters of rural interest can be found.
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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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