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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 220 results
Exclusive Assurance challenges in the Context of CSRD
  • 20 Mar 2024
  • ICAEW: Financial Services Faculty
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 Banks dodged a windfall tax bullet, but the government’s still desperate for revenue
  • 21 Nov 2022
  • David Smith
Interest rates had gone up sharply, and households and businesses were feeling the pain. Inflation was in double figures, partly under the impact of soaring energy prices, and the government was under pressure. In response, the chancellor announced a change that sent shudders through the banking sector.
Exclusive Auditing amid economic uncertainty
  • 21 Oct 2022
  • Adam Leach
On September 23rd, Kwasi Kwarteng, who had been appointed as Chancellor of the Exchequer just 17 days earlier, held what he called a ‘fiscal event’…and quite the event it turned out to be.
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.
Exclusive Financial meltdown: will we ever learn?
  • 20 Oct 2022
  • Beth Holmes
After the early 1970’s budgets from Anthony Barber, ‘Barber boom’ acquired textbook status of how not to engage in fiscal largesse. Yet have we done it all over again?
How far could a Big Bang 2.0 go?
  • 14 Oct 2022
  • ICAEW
Dramatic reforms to financial services regulation are a cornerstone of the government’s strategy to meet its 2.5% growth target.
Exclusive An inflated sense of worth?
  • 27 Sep 2022
  • ICAEW
This week’s somewhat surprise announcement from the Office for National Statistics shows headline inflation at 9.9% in August, down slightly from 10.1% in July.
Exclusive For the new PM, crisis management and driving stronger growth are strange bedfellows
  • 26 Sep 2022
  • David Smith
The Conservative Party, sometimes said to be one of the world’s most effective election-winning machines – a reputation that may be tested at the next general election in 2024 – is also quite good at reinventing itself.
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 Covid-19 loan repayment picture starts to form
  • 23 Aug 2022
  • Brian Cantwell
The first of many forthcoming government updates on Covid loan scheme repayments were released, but what are the potential outcomes for fraudulent activity, writes Brian Cantwell.
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, banking sector lead and Bronwyn Allan, assistant manager, KPMG Regulatory Insight Centre
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
The ICAEW Financial Services Faculty reports on the response to the BEIS update on the Green Finance Initiative.
Exclusive Financial services How to manage in an inflationary environment
  • 22 Jul 2022
  • Laura Miller
Laura Miller looks at practical steps for financial services firms to manage changing inflationary headwinds.
Exclusive Could a crypto crisis progress digital payments?
  • 21 Jul 2022
  •  Billy Bambrough for the ICAEW Financial Services Faculty.
Volatility in the crypto market and regulatory developments could advance payment technology, writes Billy Bambrough for the ICAEW Financial Services Faculty.
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 Competing interests ESG savings investments and Gen Z
  • 27 Jun 2022
  • ICAEW Financial Service Faculty
There was already an “alarming lack of understanding among investors” and conflict has made the dynamism of ESG acutely clear. For younger people under pressure to save and invest amidst a cost of living crisis, there may be tough decisions to make. 
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.
Exclusive Credit card debt is soaring how worried should we be?
  • 24 Jun 2022
  • David Smith, The Times Economics Editor
Are bad habits are starting to return with people moving their debt from one 0% balance transfer deal to the next?
Will financial services achieve its ambition of inclusion
  • 23 May 2022
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 Buy more now, pay more later: Is Klarna set to tighten its belt?
  • 23 May 2022
  • Adam Leach
Consumers are at greater risk following the changes to the consumer credit lender, writes Adam Leach for ICAEW Financial Services Faculty.
Exclusive As the Bank acts on inflation so it will cool the housing market
  • 23 May 2022
  • David Smith - The Times Economics Editor
A rise in interest rates could cool the UK’s housing market, writes The Times Economics Editor David Smith.
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 Managing mortality rates after Covid
  • 26 Apr 2022
  • Beth Holmes
Managing mortality rates after Covid
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. By Laura Miller.
Displaying 1-50 of 220 results