Key resources
Support for business advisers
- Hub page
- 16 Oct 2018
Resources that will help you grow your advisory role and evolve your practice.
Personal Financial Planning Community
- Hub page
- 21 Jul 2017
Personal Financial Planning (PFP) is an area in which ICAEW Chartered Accountants are able to use their skills and experience and trusted relationships to deliver complementary services and work with other professionals to help clients and their families manage their personal finances. This increasingly important area of professional advice typically involves aspects of lifetime cash-flow modelling, investments, pensions and retirement planning, tax and estate planning, probate and personal insurances.
A-Z of regulations, standards, guidance and ethics
- Listing
- 25 Jan 2019
Guidance for firms on compliance with the Practice Assurance, clients' money, PII, PC and other regulations.
Bloomsbury Accounting and Tax Service
- Hub page
- 23 Oct 2018
Eligible firms have free access to Bloomsbury Professional’s comprehensive online library, comprising around 80 titles from some of the country’s leading tax and accounting subject matter experts.
ICAEW Business Confidence Monitor
- Hub page
- 10 Jul 2024
Quarterly reports on the economy which provide useful insight for finance professionals and their clients.
Library
- Hub page
- 22 Oct 2015
The ICAEW Library & Information Service offers a range of services and resources to support chartered accountants in all aspects of their work.
Audit and assurance
Information about working in the regulated area of audit
Gaining audit rights in the UK
- Hub page
- 12 Apr 2011
This section outlines important information for individuals looking to gain audit rights in the UK,
Become a registered auditor
- Helpsheets and support
- 13 Jun 2014
This section explains what constitutes regulated audit work, what is meant by the term 'registered auditor' and how your firm can become a registered auditor. Application forms are also available in this section as well as a guide to which forms your firm will need to complete.
Practice helpsheets
- Hub page
- 21 Apr 2016
Helpsheets prepared by ICAEW Technical Advisory Services to assist you in your day-to-day work. We offer practical advice, respond to frequently asked questions and highlight the issues you may need to consider.
Audit Regulations and Guidance
- Listing
- 09 Oct 2019
Regulations and guidance for those working in the regulated area of audit in the UK, Ireland and the Crown Dependencies.
Auto-enrolment
Pensions
- Hub page
- 14 Nov 2014
The pensions landscape is going through a period of substantial change at present. Through our pension topic pages you can access a range of articles, books, helpsheets, reports and online resources to help you keep up with the latest developments.
Auto-enrolment: Regulation changes April 2015
- Regulations
- 27 Mar 2015
- PDF (87kb)
A five page update from the Pensions Regulator highlighting regulation changes for automatic enrolment, effective 1 April 2015.
Business adviser's guide
- Website
- 12 Jul 2018
This step-by-step guide from the Pensions Regulator shows how you can help your clients with their automatic enrolment duties.
Corporate governance
The role of Chartered Accountants who act as non-executive directors
- Helpsheets and support
- 13 Dec 2016
On this page members of the Corporate Governance Community can find more information on the role of chartered accountants who act as non-executive directors
Exclusive
The dangers of acting as a de facto or shadow director
- Article
- 13 Jul 2015
This article identifies the vulnerabilities for ICAEW members who act as a shadow or de-facto director.
ICAEW's guide to directors' duties and responsibilities
- Regulations
- 11 Mar 2011
This ICAEW guide provides an overview of directors' duties and responsibilities, including on internal governance, transactions between a company and its directors or shareholders, and corporate administration. It also covers responsibilities in relation to insolvent or financially challenged companies, as well as penalties for breach of directors' responsibilities.
Insolvency services
Become an ICAEW licensed IP
- No content type
- 09 Nov 2011
Find out all the information you need to know about applying for an ICAEW insolvency licence.
Marketing your restructuring and insolvency services
- Helpsheets and support
- 24 Jul 2017
ICAEW and our Restructuring & Insolvency Community have developed a suite of materials to help you promote the value of ICAEW insolvency practitioners. The guide and videos can be shared with your clients, business partners and staff. The materials provide a view of the direction of the market and offer guidance on the seven stages of business recovery and the role of insolvency and restructuring specialists.
Guidance on corporate insolvency casework
- Helpsheets and support
- 23 May 2011
The resources in this section support the work of ICAEW licensed insolvency practitioners and their staff who undertake formal corporate insolvency appointments under the Insolvency Act 1986 (and associated legislation). Guidance and checklists providing information on: liquidations (voluntary and compulsory), company voluntary arrangements (CVAs), administrations, moratoriums and administrative receiverships.
Licensed Practice Scheme
What is licensed work?
- Helpsheets and support
- 23 Sep 2015
There are some non-statutory engagements that require a registered auditor to do the work despite this not being required by law.
How can my firm become a licensed practice?
- Helpsheets and support
- 23 Sep 2015
Guidance and application forms to become a licenced practice.
ICAEW Licensed Practice Handbook and guidance
- Helpsheets and support
- 16 May 2016
The following guidance is for firms licensed to undertake ATOL Returns work. Please read this guidance carefully to ensure your firm complies with the requirements of the scheme.
Payroll
How to deal with payroll changes
- Article
- 08 Oct 2024
ICAEW’s Tax Faculty sets out the processes for employers to follow to avoid complications when changing payroll IDs (PIDs), software provider or payroll agent.
Exclusive
How to prepare for mandatory payrolling of benefits in kind
- Article
- 06 Jun 2024
HMRC has announced that employers must payroll benefits in kind from April 2026. In this article, Michael Nicolaides and Kym Wise consider what we do and do not know about HMRC’s plans, and how employers can begin to prepare for the changes.
Agents can register to payroll client’s benefits-in-kind
- Article
- 02 May 2024
It is now possible for agents to register with HMRC for benefits-in-kind (BIK) to be taxed through their client's payroll for 2025/26 onwards.
Payroll and rewards updates from ICAEW
- Article
- 15 Apr 2024
ICAEW’s Tax Faculty has published a TAXguide on PAYE rates, thresholds and allowances, and produced a webinar on recent changes in employment taxes and related areas.
Virtual Finance Director
The virtual FD: your firm's journey to business growth
- Webinar
- 15 May 2018
Peter Taffe, of BWMacfarlane, explains how advances in technology have made the concept of a ‘Virtual Finance Director (FD)’ a practical reality in this webinar from May 2018.
How to become a virtual FD
- Website
- 01 Apr 2019
A guide from Xero that seeks to explain how to become a Virtual CFO and provide the valuable services to your clients.
ICAEW educational films
All Too Familiar ™
- Promotional material
- 08 Mar 2022
All Too Familiar is an award-winning 16-minute training film which explores the degree of trust still placed in personal and professional relationships and whether trust is enough in the fight against economic crime. It aims to challenge mindsets and provoke discussion on the need for greater professional scepticism when faced with potential money laundering risks.
False Assurance ®
- Promotional material
- 15 Oct 2015
This 35-minute film follows the story of two turbulent years in the life of a fictitious company called D-Merton and how it was brought to its knees by the actions of its executive directors, the lack of vigilance and courage by its board of directors and failure by the company’s auditors to identify and investigate red flag issues.
Without Question ®
- Promotional material
- 17 Oct 2017
Without Question focuses on the importance of professional scepticism and extends the scrutiny of behaviours to tax advisors as well as auditors. It probes issues such as reliance on experts, accounting estimates and confidentiality.