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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.
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Exclusive
Business resources archive

Webinars and publications

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

 
ICAEW Business Confidence Monitor (BCM): Scotland
  • Report
  • 22 Jan 2025
The latest national Business Confidence Monitor (BCM) for Q3 2024 shows a slight drop in sentiment but confidence remains high as businesses continue to expect sales and profits growth to improve significantly in the year ahead.
ICAEW Business Confidence Monitor (BCM): Wales
  • Report
  • 22 Jan 2025
The latest national Business Confidence Monitor (BCM) for Q3 2024 shows a slight drop in sentiment but confidence remains high as businesses continue to expect sales and profits growth to improve significantly in the year ahead.
Help shape IFRS 18 in the UK and improve cash flow statements
  • Article
  • 14 Jan 2025
ICAEW invites practitioners to share their views on the endorsement of IFRS 18 in the UK and how the statement of cash flows could be improved.
Willow Review aims to boost SMEs’ sustainability know-how
  • Article
  • 14 Jan 2025
Following the recent launch of an independent review to help small businesses get to grips with sustainability, Co-Chair Michelle Ovens CBE outlines the project’s drive and focus.
Message from the Director of Public Sector
  • Article
  • 13 Jan 2025
Alison Ring thanks you for your Public Sector Community membership in 2024 and looks forward to welcoming you in 2025 to continue to benefit from the support and insights this Community provides.
Exclusive Technical round-up: January 2025
  • Helpsheets and support
  • 10 Jan 2025
Fahad Asgar summarises the latest technical developments in corporate reporting, including targeted changes to nature-dependent electricity contracts; draft amendments to FRS 101; new regulation to increase the monetary company size thresholds; guidance to help companies identify sustainability-related risks and opportunities; and ICAEW’s response to the FRC’s discussion paper on the future of digital reporting.
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

 
ICAEW Business Confidence Monitor (BCM): Scotland
  • Report
  • 22 Jan 2025
The latest national Business Confidence Monitor (BCM) for Q3 2024 shows a slight drop in sentiment but confidence remains high as businesses continue to expect sales and profits growth to improve significantly in the year ahead.
Tanuvi Ethunandan ACA founded Data Duopoly
The SME view: ‘VAT needs to be an asset to the UK economy’
  • Article
  • 08 Jan 2025
The founder of a tech company and ICAEW member explains how VAT reform could make a difference for growing businesses in this country.
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.
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

Exclusive Technical round-up: January 2025
  • Helpsheets and support
  • 10 Jan 2025
Fahad Asgar summarises the latest technical developments in corporate reporting, including targeted changes to nature-dependent electricity contracts; draft amendments to FRS 101; new regulation to increase the monetary company size thresholds; guidance to help companies identify sustainability-related risks and opportunities; and ICAEW’s response to the FRC’s discussion paper on the future of digital reporting.
Exclusive Companies House reform: navigating identity verification changes
  • Article
  • 10 Jan 2025
Mike Miller, ICAEW’s Economic Crime Manager, outlines the major changes and intended timeline for implementation of Companies House identity verification for those setting up, running or controlling companies.
Does your board need a sustainability committee?
  • Article
  • 10 Jan 2025
Organisations wanting to ensure they’ve got sustainability governance at the top might be considering the creation of a sustainability committee. ICAEW examines research into whether such committees are a useful addition to the board.
Should boards have a sustainability committee?
  • Helpsheets and support
  • 08 Jan 2025
Sustainability and ESG committees aim to provide high-level and strategic insight of sustainability related issues within organisations, but are they useful additions to the board structure? ICAEW examines research into how boards are approaching sustainability.
More

Corporate reporting

Help shape IFRS 18 in the UK and improve cash flow statements
  • Article
  • 14 Jan 2025
ICAEW invites practitioners to share their views on the endorsement of IFRS 18 in the UK and how the statement of cash flows could be improved.
Willow Review aims to boost SMEs’ sustainability know-how
  • Article
  • 14 Jan 2025
Following the recent launch of an independent review to help small businesses get to grips with sustainability, Co-Chair Michelle Ovens CBE outlines the project’s drive and focus.
Message from the Director of Public Sector
  • Article
  • 13 Jan 2025
Alison Ring thanks you for your Public Sector Community membership in 2024 and looks forward to welcoming you in 2025 to continue to benefit from the support and insights this Community provides.
ICAEW REP 001 25 Whole of government accounts 2022/23
  • Representation
  • 10 Jan 2025
  • PDF (198kb)
A representation dated 9 January 2025 to a consultation published by HM Treasury on 26 November 2024.
More

Economy

About BCM and methodology
  • Article
  • 15 Jan 2025
One of the largest and most comprehensive quarterly surveys, running for 20 years, the BCM includes a vast range of indicators and provides an authoritative and authentic voice on the economy and business issues.
UK Business Confidence Monitor: National
  • Report
  • 15 Jan 2025
The latest national Business Confidence Monitor (BCM) for Q4 2024 shows a significant decline in sentiment from the previous quarter, with confidence only just remaining positive, as businesses digest the implications of the proposed tax increases in the Autumn Budget and domestic sales growth eased.
UK government launches plan to ramp up AI growth
  • Article
  • 14 Jan 2025
With its AI Opportunities Action Plan, the government intends to boost economic growth with enhanced AI adoption.
FRC outlines priorities for economic growth in 2025
  • Article
  • 14 Jan 2025
The Financial Reporting Council has sent a letter to Secretary of State for Business and Trade Jonathan Reynolds on what it has been doing to fulfil its remit during 2024 and its plans for 2025.
More

Exporting

ICAEW Business Confidence Monitor (BCM): Scotland
  • Report
  • 22 Jan 2025
The latest national Business Confidence Monitor (BCM) for Q3 2024 shows a slight drop in sentiment but confidence remains high as businesses continue to expect sales and profits growth to improve significantly in the year ahead.
ICAEW Business Confidence Monitor (BCM): Wales
  • Report
  • 22 Jan 2025
The latest national Business Confidence Monitor (BCM) for Q3 2024 shows a slight drop in sentiment but confidence remains high as businesses continue to expect sales and profits growth to improve significantly in the year ahead.
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?
More

Finance transformation

 
Charity finance 2030 – transforming your finance function with digital tools
  • Article
  • 10 Jan 2025
Modern finance systems are already transforming the work of charity accountants and solving time-consuming internal challenges for charities. The increased integration of artificial intelligence (AI) provides an exciting outlook for finance professionals who want to focus on value-adding activities.
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.
More

Financial management

Help shape IFRS 18 in the UK and improve cash flow statements
  • Article
  • 14 Jan 2025
ICAEW invites practitioners to share their views on the endorsement of IFRS 18 in the UK and how the statement of cash flows could be improved.
Charity finance 2030 – transforming your finance function with digital tools
  • Article
  • 10 Jan 2025
Modern finance systems are already transforming the work of charity accountants and solving time-consuming internal challenges for charities. The increased integration of artificial intelligence (AI) provides an exciting outlook for finance professionals who want to focus on value-adding activities.
Data Analytics Community – 2024 in review
  • Article
  • 10 Jan 2025
As the ICAEW’s Data Analytics Community continues to go from strength to strength, Ian Pay, Head of Data Analytics and Tech, shares some of his favourite content and activities from the year, and gives some clues as to what’s coming in 2025…
Exclusive IFRS 16 Leases
  • Helpsheets and support
  • 09 Jan 2025
  • PDF (405kb)
This factsheet provides an overview of IFRS 16 together with practical tips and examples. It has been updated for recent amendments. Updated January 2025.
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.

2025 Consultation Proposed changes to the ICAEW Legal Services Regulations
  • ICAEW consultation and response
  • 13 Jan 2025
The ICAEW Regulatory Board is consulting on proposed changes to ICAEW’s Legal Services Regulations. These changes incorporate new provisions relating to the reserved legal service of the administration of oaths and requirements relating to first tier complaints introduced by the Legal Services Board (LSB) in May 2024.
How to banish the burnout blues
  • Article
  • 10 Jan 2025
With Blue Monday upon us, experts offer tips on the best way to look after your mental wellbeing and beat the January blues.
Exclusive Five payroll changes to look out for
  • Article
  • 08 Jan 2025
With (another) busy year ahead for payroll professionals, Ian Holloway picks out five developments that you need to know about and gives tips on how to manage them.
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.
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

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.
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.
More

Strategy, risk and innovation

Does your board need a sustainability committee?
  • Article
  • 10 Jan 2025
Organisations wanting to ensure they’ve got sustainability governance at the top might be considering the creation of a sustainability committee. ICAEW examines research into whether such committees are a useful addition to the board.
Exclusive Economic and Corporate Crime and Transparency Act (ECCTA) 2024
  • Article
  • 07 Jan 2025
While significant attention has been focused on the UK Corporate Governance Code 2024, the emergence of ECCTA has received less focus. And yet it applies to a much broader spectrum of organisations and carries consequences that are more specific and potentially more wide reaching.
Exclusive Unpicking the three lines
  • Article
  • 02 Jan 2025
What does Three Lines mean to you? I would imagine it’s a concept that most who work within, or are involved with, internal audit understand well.
Exclusive Integrating Regulatory Obligations within an Internal Audit Plan
  • Article
  • 02 Jan 2025
Companies face heightened expectations from a range of stakeholders. The risk landscape is increasingly complex. All organisations face external and unpredictable challenges, including geopolitical and cyber-security risks, as well as the unprecedented development of new technologies, including AI.
More

Sustainability

Willow Review aims to boost SMEs’ sustainability know-how
  • Article
  • 14 Jan 2025
Following the recent launch of an independent review to help small businesses get to grips with sustainability, Co-Chair Michelle Ovens CBE outlines the project’s drive and focus.
Message from the Director of Public Sector
  • Article
  • 13 Jan 2025
Alison Ring thanks you for your Public Sector Community membership in 2024 and looks forward to welcoming you in 2025 to continue to benefit from the support and insights this Community provides.
Exclusive Technical round-up: January 2025
  • Helpsheets and support
  • 10 Jan 2025
Fahad Asgar summarises the latest technical developments in corporate reporting, including targeted changes to nature-dependent electricity contracts; draft amendments to FRS 101; new regulation to increase the monetary company size thresholds; guidance to help companies identify sustainability-related risks and opportunities; and ICAEW’s response to the FRC’s discussion paper on the future of digital reporting.
Exclusive International news: January 2025
  • Helpsheets and support
  • 10 Jan 2025
Our regular look at corporate reporting globally, including ESMA’s priorities for corporate reporting; new sustainability standards in Hong Kong; and JICPA’s views on the IASB’s illustrative examples proposal.
More

Tax

HMRC contacts self-employed delivery drivers
  • Article
  • 13 Jan 2025
Individuals who worked as delivery drivers in 2023/24 and were not paid through pay as you earn should consider registering for self assessment if they have not already done so.
Exclusive Practical points: personal tax January 2025
  • Helpsheets and support
  • 08 Jan 2025
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 income tax; and property tax.
Exclusive Practical points: business tax January 2025
  • Helpsheets and support
  • 08 Jan 2025
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 capital allowances; corporation tax; international taxes; and VAT.
Exclusive Faculty news: January 2025
  • Helpsheets and support
  • 08 Jan 2025
Frank Haskew looks at the latest Tax Faculty activity, including: a meeting with the Exchequer Secretary to discuss the corporation tax roadmap; ICAEW and CIOT’s joint report into HMRC’s service levels; and the Tax Faculty’s comments on the Finance Bill 2024-25.
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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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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Take advantage of the opportunities available for business members to network with fellow finance professionals.

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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.

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