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Technical knowledge

Practical guidance on technical matters for interim managers, independent advisers and consultants.

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Insolvency and restructuring

Insolvency
  • Hub page
  • 18 May 2011
ICAEW is the largest insolvency regulator in the UK. We offer the opportunity for ICAEW Chartered Accountants and non-ICAEW members to qualify and be licensed as insolvency practitioners with us. We also offer a comprehensive programme of support for our current and future insolvency practitioners including membership to our Restructuring & Insolvency Community.
Business restructuring Providing advice about insolvency, refinancing and turnaround deals.
Exclusive Hive up under FRS 102
  • Helpsheets and support
  • 01 Dec 2015
Technical helpsheet covering the basic accounting requirements for a 'hive up' restructure within a group of companies.
Exclusive Disclosure of confidential Information to insolvency practitioners
  • Helpsheets and support
  • 01 Jan 2020
Technical helpsheet issued to help ICAEW members consider confidentiality requirements in the context of disclosure of confidential information to insolvency practitioners or the Insolvency Service.

Tax - best practice

TAXguides
  • Hub page
  • 08 Dec 2016
TAXguides are published by ICAEW Tax Faculty to provide practical guidance to members on important developments to tax practice and policy.
Making Tax Digital Making Tax Digital (MTD) is a fundamental change to the administration of the UK tax system. It affects how businesses and other organisations, agents and individuals maintain their accounting and tax records and how they transact and communicate with HMRC. MTD has two key elements, MTD for VAT and MTD for income tax self assessment (ITSA).
Tax
  • Hub page
  • 16 Apr 2014
The Tax area has information and guidance on technical and practical tax matters. There are links to events, the latest tax news and the Tax Faculty’s publications, including helpsheets, webinars and Tax representations.

Anti-money laundering regulations

All you need to know: Anti money laundering changes
  • Article
  • 20 Jul 2018
UK Anti-money-laundering regulations are changing and accountants must be aware of how it will affect them
Anti-money laundering supervision
  • Hub page
  • 17 Mar 2020
ICAEW is the largest accountancy professional body supervisor in the UK. Learn more about our role
Anti-money laundering
  • Hub page
  • 14 Mar 2012
Guidance and other work that we have done on anti-money laundering law and practice, in the UK and internationally.

Cash flow and financial modelling

Exclusive Excel hell
  • Article
  • 16 Aug 2010
Cell-based modelling is a root cause of Excel hell. Some of the unavoidable issues include simple errors in formula construction; returning error values; errors in formulas dependent on other feeder cells that are only apparent later; and errors containing the notation #REF that make financial statement rollups unreadable.
Financial modelling and forecasting Effective approaches to looking ahead
Treasury and cash flow management Find out more about treasury management and cash flow with our selection of books, articles and guides.