ICAEW.com works better with JavaScript enabled.

Data protection and privacy

All organisations that collect, store or process personal information on living and identifiable people must comply with the Data Protection Act 2018. Additional resources can be found on the GDPR (now the Data Protection Act 2018 in the UK).

Contents
Back to top

Need to know

Data protection

Data protection and privacy are matters of professional concern to accountants in practice, industry or commerce. Organisations that collect, store or process personal information on living and identifiable people must comply with the Data Protection Act 2018 and the UK General Data Protection Regulation.
See more
Person looking at computer screens

FAQs, helpsheets and guidance

Exclusive TECHNICAL ADVISORY SERVICES Document retention
  • Helpsheets and support
  • Nov 2023
This helpsheet highlights key considerations relating to document retention for accountants.
Exclusive TECHNICAL ADVISORY SERVICES Disclosure of confidential information to the police and other enforcement agencies
  • Helpsheets and support
  • Nov 2023
Technical helpsheet issued to help ICAEW members consider confidentiality requirements in the context of disclosure of confidential information to the police and other enforcement agencies such as HMRC and the National Crime Agency.
Exclusive TECHNICAL ADVISORY SERVICES Disclosure of confidential information (for members in practice)
  • Helpsheets and support
  • Nov 2023
Technical helpsheet issued to help ICAEW members in practice consider confidentiality requirements in the context of disclosure of confidential information.
Exclusive TECHNICAL ADVISORY SERVICES UK GDPR – Lawful basis for processing
  • Helpsheets and support
  • Nov 2023
Helpsheet issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand the requirements of the GDPR in relation to lawful basis for processing.
See more

Articles and features

BDO’s Ethics Watermark tackles AI’s new frontier
  • Nov 2024
  • ICAEW Insights
BDO senior leaders reveal to ICAEW members how the firm’s ‘ethics by design’ framework is meeting the artificial intelligence challenge.
HMRC turns the spotlight on GDPR provisions
  • Oct 2024
  • ICAEW Insights
In Spotlight 65, HMRC has alerted taxpayers to issues with provisions for potential general data protection regulation (GDPR) fines or civil claims.
AI adoption challenges: an ethical dilemma for auditors
  • Oct 2024
  • ICAEW Insights
Artificial intelligence offers a lot of opportunities for audit firms and practitioners, but implementing AI solutions into audit functions comes with some complicated considerations.
Ethics: How to ensure effective governance on AI projects
  • Oct 2024
  • ICAEW Insights
ICAEW’s Trust and Ethics team share lessons learned from practitioners, academics and standard-setters on implementing robust governance strategies for artificial intelligence tools.
See more

Webinars and recordings

Accountancy in the age of AI: challenges, opportunities and the how
  • Webinar
  • Sep 2024
Understand the challenges of AI integration, such as data privacy, ethical concerns, and upskilling.
Exclusive TECHNICAL ADVISORY SERVICES Data Subject Access Requests – what you need to know
  • Webinar
  • May 2022
View the recording and accompanying factsheet from our DSAR webinar which took place on 25 May 2022 - a collaboration between ICAEW and Haddletons.
SMALL PRACTITIONERS COMMUNITY Evaluating the risk of cyber-crime and data breach
  • Webinar
  • Apr 2022
Are you doing enough to manage the risk of cyber-crime and data breach in your business? Marsh Commercial will focus on the risk of cyber specifically to small practitioners, and may highlight the gaps in your cover that are leaving your business exposed.
TECH FACULTY What's your data strategy?
  • Webinar
  • Jul 2021
Demystifying data. Before organisations can gain any value from data it is critical to have a clear data strategy that ties into an organisation's overall strategy.
Exclusive TECH FACULTY GDPR: what was all the fuss about?
  • Webinar
  • Oct 2019
The GDPR came into force in the UK on May 25 2018.  Many organisations put a lot of effort into preparing for that day.
Exclusive TECH FACULTY Tech essentials - cyber recovery
  • Webinar
  • Aug 2019
Gain practical advice on how to be aware of vulnerabilities and threats, securing your data and recovering from a data breach.
TECH FACULTY GDPR and cyber security in the manufacturing sector
  • Webinar
  • May 2018
New and emerging developments of cyber security in the manufacturing sector. Hear from Dr Jane Berney Business Law Manager, ICAEW and Professor Jim Gee, Head of Forensic, cybercrime and counter fraud services, Crowe Clark Whitehill.
TECH FACULTY Essential update: GDPR and cyber security
  • Webinar
  • May 2018
This webinar will offer practical advice on GDPR and examine how taking simple steps can reduce the risk of cybercrime against individuals and companies. Hear insights from Dr Jane Berney, Manager, Business Law, ICAEW and Mark Taylor, Technical Manager, ICAEW.
See more

eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please note that ICSA publications are only available to ICAEW members and ACA students.  Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com
Exclusive EU General Data Protection Regulation (GDPR): A practical guide, The
  • eBook
  • 2017
  • Paul Voigt, Axel von dem Bussche
  • Springer
This handbook offers advice on the practical implementation of GDPR and analyses its impact. The guide examines the scope of GDPR, the organisational and material requirements for data protection, the rights of data subjects, the role of the Supervisory Authorities, enforcement and fines under the GDPR, and differences between EU jurisdictions.
Exclusive Personnel records and data protection
  • eBook chapter
  • 2017
  • Barry Cushway
  • Kogan Page
  • Employers Handbook
This chapter of the handbook looks at what personnel records an organisation should keep, data protection (please note this section has not been updated to reflect the Data Protection Act 2018 /GPPR) and the monitoring of e-mail and telephone calls. A sample e-mail and internet policy is supplied.
Terms of use:

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Industry press

The Library & Information Service provides a collection of articles as a benefit of membership. Please log in to view these articles. If you are unable to access the articles, please see our Help and support page or contact library@icaew.com.
Exclusive Data management trends: privacy, security and AI
  • Article
  • Jul 2024
  • Gary L Boomer
This article discusses the importance of data management for accountancy firms, focusing on the trends of privacy, security, and artificial intelligence (AI). It highlights the challenges posed by cyberthreats and regulatory requirements, emphasizing the need to prioritize privacy and security measures. The article suggests strategies such as data encryption, cybersecurity measures, and staff training to enhance data management. It also recommends leveraging AI tools for automation, predictive analytics, and data visualization.
Exclusive Data protection and privacy class action lawsuits in the UK: the damages conundrum
  • Article
  • Jan 2024
  • Melissa Stock
A review of UK class action lawsuits relating to privacy and data protection — the majority of which have not succeeded.
Exclusive In the dark about data
  • Article
  • Dec 2023
  • Timothy Morey, Theo Forbath, Allison Schoop
Article discusses openness and transparency in data collection from customers. The authors argue that companies that are open about what they are doing with customer data and offer something fair in exchange are at an advantage over companies that are not trusted with data.
Exclusive The data-driven supply chain raises new governance and security issues
  • Article
  • Sep 2023
  • Shawn Muma, David Kappos, Carys Webb
The article highlights the importance of data management and security in today's digital supply chain, where every enterprise is considered a "data enterprise." As companies transition to digitally integrated supply chains, they must prioritize data stewardship, embed data governance and security into their operations, and adapt to changing practices and regulations.
Terms of use:

You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

See more

Books and digests in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of print books and digests which cover data protection issues. Recent titles include:
Data protection in practice
  • Library book
  • 2018
  • R. Farris
  • Croner-i
A brief digest examining the requirements of the General Data Protection Regulation and the Data Protection Act 2018, and how these have bedded down in practice. It also looks at some high-profile cases where companies have experienced data breaches.
The digital estate
  • Library book
  • 2018
  • L. Sagar
  • Sweet & Maxwell
This book provides practical guidance on the administration of digital assets, and an analysis of the rights and liabilities associated with digital information. Includes coverage of issues around cryptoassets and blockchain technology.
General Data Protection Regulation: friend or foe?
  • Library book
  • 2018
  • J. Palmer
  • LexisNexis
A brief digest providing an overview of the General Data Protection Regulation (GDPR), and considering its implications from a number of different perspectives.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Useful links

Data Protection Act 2018
  • Website
  • HM Government
The Data Protection Act 2018 is the UK’s implementation of the General Data Protection Regulation (GDPR) and replaces the Data Protection Act 1998.
General Data Protection Regulation (GDPR)
  • Website
  • European Commission
Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation)
Guide to Privacy and Electronic Communications Regulations
  • Website
  • Information Commissioner's Office
Guidance from the ICO for organisations that wish to send electronic marketing messages (by phone, fax, email or text), use cookies, or provide electronic communication services to the public.
UK GDPR guidance and resources
  • Website
  • Information Commissioner's Office
Guidance from the ICO explaining the provisions of the UK GDPR and what organisations need to do to comply with its requirements.
Create your own privacy notice
  • Website
  • Information Commissioner's Office
A generator tool to help sole traders, start-ups, small and medium-sized businesses and charities create a bespoke privacy notice in just a few simple steps.
Terms of use

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Data Analytics Certificate

Sign up to the ICAEW Data Analytics Certificate.

Learn Python modelling skills and enhance the value you get from your data.

Sign up now See more specialist qualifications
Graphs and charts emerging from a tablet screen.
Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.