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Investment Management Focus

Here you will find articles produced for the Investment Management sector of the Financial Services Faculty.

Displaying 1-50 of 69 results
Exclusive Accounting for Dynamic Risk Management: challenges for insurers
  • 07 Nov 2024
  • ICAEW Financial Services Faculty
It seems likely that the IASB’s current proposals for accounting for dynamic risk management (DRM) will not help insurers better present their risk management approaches. Standard setters and the industry will need to undertake further thinking to develop a suitable accounting framework for DRM within insurers.
The FCA’s Safeguarding consultation explained
  • 27 Sep 2024
  • ICAEW Insights
The FCA has this week released its long-awaited consultation on Safeguarding. ICAEW’s Polly Tsang walks through some of the key proposals contained within it.
Exclusive Top 10 AI adoption questions for businesses and ICAEW members
  • 29 Aug 2024
  • ICAEW Financial Services Faculty
Artificial Intelligence’s (AI) potential to transform how businesses operate has led to a growing number of organisations to consider the impact that AI can, and will, have upon them.
Outages and the future of systemic risk
  • 19 Aug 2024
  • ICAEW Insights
The Microsoft Azure outage showed the far-reaching consequences of a single point of failure in cloud infrastructure. For the financial services sector, it highlights the need for a comprehensive approach to managing systemic risk.
Exclusive Solvent exit planning for UK banks and insurers
  • 15 Jul 2024
  • Michelle Adcock, Prudential Banking Sector Lead & Alisa Dolgova, Prudential Insurance Sector Lead, for KPMG
The UK already has a robust resolution regime for banking institutions, which was first implemented in the wake of the Global Financial Crisis. Focus has historically been on the resolvability and exit strategies of the largest ‘too-big-to-fail' banks.
Exclusive Motor Finance: investigation if widespread misconduct
  • 05 Jul 2024
  • ICAEW Financial Services Faculty
In January 2024 the FCA announced it will investigate whether there is historical evidence of widespread misconduct in relation to sales of motor finance.
Exclusive IFRS 18: Financial services considerations
  • 01 Jul 2024
  • ICAEW Financial Services Faculty
The International Accounting Standard Board recently published IFRS 18, Presentation and Disclosure in Financial Statements. While much of the material is carried across from IAS 1, there are some new requirements, notably affecting the profit and loss disclosures.
Exclusive Attesting time for financial services
  • 01 Jul 2024
  • ICAEW Financial Services Faculty
ICAEW’s Financial Services Faculty highlights the potential implications of the new Corporate Governance Code attestation requirement on banks and insurers.
Exclusive Assurance challenges in the context of CSRD
  • 20 Mar 2024
  • Polly Tsang
Polly Tsang, Senior Financial Services Regulatory Manager, considers some of the challenges of assurance over CSRD.
Exclusive FCA Lessons from the first year of IFPR Implementation
  • 14 Mar 2024
  • ICAEW Financial Services Faculty
In November 2023, the FCA issued a concluding report covering. We look at the key issues affecting our members.
Exclusive Labour’s plans for financial services: evolution rather than revolution
  • 14 Mar 2024
  • ICAEW Financial Services Faculty
As the UK gears up for a general election, the parties have been readying their manifesto positions, including for financial services.
Exclusive The Sustainability Disclosure Regime and Investment Labels Goes Live in 2024
  • 18 Jan 2024
  • ICAEW Financial Services Faculty
In a world grappling with environmental and social challenges, investors are increasingly drawn to funds that align with sustainability goals.
Exclusive FCA proposals to support diversity and inclusion
  • 24 Nov 2023
  • ICAEW Financial Services Faculty
Concerns that financial services organisations are paying lip service to DE&I has prompted proposals that strengthen the regulator’s expectations around non-financial misconduct.
Exclusive Data sharing as a policy intervention
  • 21 Nov 2023
  • David Bholat
The recent and spectacular advances made in generative artificial intelligence have been possible because of shared data.
Exclusive Exploring Critical Questions in CSRD Assurance for Professional Service Firms
  • 16 Nov 2023
  • Polly Tsang, ICAEW Financial Service Faculty
Polly Tsang, Financial Services Manager explores some of the issues Professional Services Firms need to be thinking about now with the introduction of the Corporate Sustainability Directive (CSRD) in 2025.
Exclusive IFRS 9 Financial Instruments and procyclicality
  • 27 Oct 2023
  • ICAEW, Financial Services Faculty
Earlier this year the IASB launched a call for evidence as part of its post implementation review of the impairment requirements in IFRS 9 Financial Instruments. Some respondents to the call for evidence pointed out that the impairment model in IFRS 9 is procyclical, a point also discussed by the ECB in a working paper published in June 2023.
Exclusive Challenges with accounting for financed emissions
  • 22 Sep 2023
  • ICAEW Financial Services Faculty
In recent years, the issue of "financed emissions" has become a crucial aspect of the climate change discussion, highlighting the significant role that financial institutions play in contributing to greenhouse gas emissions.
Exclusive UK proposals on how to regulate ESG ratings providers
  • 11 Aug 2023
  • Polly Tsang, Financial Services Faculty
Following HM Treasury’s consultation on its proposed regulatory regime for environmental, social, and governance (ESG) ratings providers, Polly Tsang, ICAEW’s Financial Services Regulatory Manager, outlines the planned rules and where they should be expanded.
Exclusive Cryptoassets and making the case for regulation
  • 20 Jun 2023
  • Reuben Wales: Financial Services Faculty, ICAEW
Regulating new forms of technology is never easy. If they are being developed within financial services, the ask is even greater.
Exclusive SMCR reform: proposals for change in challenging times
  • 10 May 2023
  • ICAEW: Financial Services Faculty
The government is seeking to review the SMCR as part of its Edinburgh reforms, but how do reforms looks set to pan out and how will potential changes help the government meet its objectives of supercharging the UK’s financial services sector?
Financial greenwashing: ESG, money and lies
  • 03 Apr 2023
  • ICAEW Insights
New measures proposed by the FCA are a step in the right direction towards regulating sustainability claims about financial products, but rules need to be tightened significantly to avoid a greenwashing scandal, warns Polly Tsang.
Exclusive Financial products in a fintech world
  • 20 Mar 2023
  • Daniel Langdon
Fintech startups have become more and more established within the financial services industry in recent years. But a new wave of innovation is still around the corner, writes Daniel Lanyon.
Exclusive Housing gets all the attention, but commercial property is being hit harder
  • 21 Feb 2023
  • David Smith
For some sectors of the economy, it never rains but it pours. Commercial property is dealing with a range of challenges, none of which it could have anticipated even relatively recently.
Exclusive Inflation negation
  • 21 Nov 2022
  • Beth Holmes
Investment managers face difficult decisions given present inflationary headwinds, with certain types of investments faring better than others. With inflation at a 40-year high, what strategies are being deployed by fund managers to negate its impact?
Exclusive How a blow up in the gilt market sent shudders through the system
  • 21 Oct 2022
  • David Smith
We have been through the most extraordinary period of political, economic and market instability, including the replacement of a chancellor, Kwasi Kwarteng, after less than 40 days in office.
Exclusive Cost of Living Crisis – implications for consumers, firms and regulators in financial services
  • 20 Oct 2022
  • ICAEW: Financial Services Faculty
The current cost of living crisis presents an extraordinary challenge for firms and regulators to address a rapidly developing situation in an environment of political uncertainty.
The Consumer Duty: assessing fair value of products and services
  • 23 Sep 2022
  • Lucy Beverley
In this article, we take a deep dive into the ‘fair value’ outcome of the Consumer Duty, including a look at how firms might evaluate and evidence this outcome, and the skills and resources needed to do so.
Exclusive The realities of Solvency II reform for insurers
  • 23 Aug 2022
  • Adam Leach
Details on investment asset risk and allocation are crucial to delivering on general political promises, writes Adam Leach.
How long will the cost of energy run the economy
  • 23 Aug 2022
  • David Smith - Times economics editor
The Times economics editor David Smith considers what the rising price of energy will mean for financial services and ESG in an exclusive column for the Financial Services Faculty.
Exclusive What you need to know about the AML and sanction updates
  • 22 Aug 2022
  • Mike Miller, ICAEW Economic Crime Manager
A series of changes to the UK financial system have been made to support sanctions on Russia following its invasion of Ukraine. Mike Miller, ICAEW Economic Crime Manager, explains the changes affecting financial services.
Exclusive Understanding the Financial Services and Markets Bill
  • 22 Aug 2022
  • Laura Miller
Laura Miller examines forthcoming legislation to reform financial services after Brexit and what it means for the sector.
Exclusive FCA publishes final rules on Consumer Duty
  • 19 Aug 2022
  • Philip Deeks, Director, KPMG EMA Regulatory Insight Centre 
Philip Deeks, Director, KPMG EMA Regulatory Insight Centre examines the FCA’s final rules on firms’ consumer duty.
Exclusive Investment management and dynamic ESG
  • 19 Aug 2022
  • Beth Holmes
How can investment management firms navigate the changing priorities for investment triggered by an evolving definition of ESG?
Exclusive Increasing regulatory focus on prudential treatment of cryptoassets
  • 25 Jul 2022
  • Michelle Adcock, Bronwyn Allan
Michelle Adcock, banking sector lead and Bronwyn Allan, assistant manager, KPMG Regulatory Insight Centre look at how crypto regulation is developing.
Exclusive What you need to know about regulatory initiatives
  • 22 Jul 2022
  • Financial Services Faculty
The Financial Conduct Authority (FCA) has published a document for use by the financial services sector that covers its upcoming regulatory developments over the next year.
Exclusive Update on the Green Finance Initiative
  • 22 Jul 2022
  • Financial Services Faculty
The ICAEW Financial Services Faculty reports on the response to the BEIS update on the Green Finance Initiative.
Exclusive Eight key points on the future of UK financial services regulation
  • 27 Jun 2022
  • ICAEW Financial Services Faculty
The Treasury Select Committee has laid out recommendations for the future of financial regulation in the UK.
Exclusive BoE on UK bank resolvability: progress, but more to do
  • 27 Jun 2022
  • Michelle Adcock, banking sector lead within KPMG’s Regulatory Insight Centre
The Bank of England (BoE) has released its first public assessment of the preparations of the eight major UK banks under the Resolvability Assessment Framework (RAF).
Exclusive Greenwashing the next mis-selling scandal
  • 24 Jun 2022
  • Laura Miller
Laura Miller looks at regulatory enforcement in the ESG fund space and whether funds have been mis-sold.
Will financial services achieve its ambition of inclusion
  • 23 May 2022
  • Financial Services Faculty
The COVID-19 pandemic has led to well documented career setbacks for women and recent survey data shows that their “career optimism” is declining. What will make the difference going forward? 
Exclusive Governments risk falling behind on sustainability reporting
  • 23 May 2022
  • Henning Diederichs, Public Sector Manager, Financial Reporting Faculty ICAEW
The spotlight is on the sustainability reporting landscape for the public sector given the important role public bodies have in achieving net zero and in delivering sustainable development goals, writes Henning Diederichs, Public Sector Manager, Financial Reporting Faculty ICAEW.
Exclusive How the PRA’s drive for simplicity will help smaller firms.
  • 23 May 2022
  • Michelle Adcock, Prudential Banking Sector Lead, KPMG Financial Services Regulatory Insight Centre.
The Prudential Regulation Authority’s (PRA’s) consultation on “The Strong and Simple Framework: a definition of a Simpler-regime Firm” is the first step towards introducing a new prudential regime for non-systemic domestic banks and building societies. Michelle Adcock writes.
Exclusive Update on the Government's Economic Crime Plan
  • 26 Apr 2022
  • David Gomez
David Gomez, ICAEW Senior Lead, Ethics shares an update on the UK’s Economic Crime Plan.
Exclusive Financial crime: catching rogues without killing competition
  • 26 Apr 2022
  • Laura Miller
The Financial Services Faculty asks where the line is between good controls on fraud and relieving regulations to stimulate competition.
Exclusive How long will this cost-of-living crisis last?
  • 20 Apr 2022
  • David Smith, The Times Economics Editor
We are now at the point of the most significant phase in the cost-of-living crisis so far, though with no guarantee that it will not be repeated in the autumn. At least then, in the UK, there should not be new tax increases to add to the pain.
Exclusive Regaining trust in financial services
  • 28 Mar 2022
  • ICAEW Financial Services Faculty
How far does Financial Services have to go to regain trust from consumers, asks Adam Leach.
Exclusive FCA’s Consumer Duty: proposals take shape but are still a work in progress
  • 22 Mar 2022
  • ICAEW Financial Services Faculty
An analysis of ICAEW’s response to the proposals.
Exclusive Geopolitics: why the financial services sector needs to consider "the extra G"
  • 23 Feb 2022
  • Derek Leatherdale
Derek Leatherdale sets out why it is more important than ever for banks, insurers and investment managers to consider geopolitics in risk management.
Exclusive Regulating the unregulated: How the FCA plans to clamp down on cryptocurrency advertising
  • 18 Feb 2022
  • Financial Services Faculty
The FCA has found a way to control how cryptocurrencies reach consumers.
Exclusive Is competitiveness key to the City’s future?
  • 11 Jan 2022
  • Laura Miller
Laura Miller considers the trade offs in ensuring the City of London maintains a competitive edge.
Displaying 1-50 of 69 results