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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).

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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.
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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.
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Articles and features

Cyber round-up: March 2024
  • Mar 2024
  • ICAEW Insights
This month we look at what can be learned from state-sponsored cyber attacks, how to avoid falling victim to increasingly sophisticated account takeover scams, and the ICO guidance on levels of fines for data breaches.
Accountability: building trust and ethics in the digital age
  • Mar 2024
  • Gavin Aspden, PwC Partner and Professional Development Head
New technologies are a force for good – they fuel innovation, improve efficiencies, enhance communication, and increase productivity – but they also raise new challenges that can be harmful. We’ve witnessed in recent years how technology has had undesirable consequences, with data breaches and online surveillance resulting in widespread concerns over privacy, security, and the spread of disinformation. This has eroded trust in businesses and institutions, while simultaneously knocking the confidence of businesses to fully embrace technological change.
Cyber round-up: February 2024
  • Feb 2024
  • ICAEW Insights
This month we look at the latest stories in the world of cyber, the lessons 2023 has taught us on how to improve cyber security, and the changes to the Online Safety Act.
Cyber month: why AI offers both security and threat
  • Oct 2023
  • ICAEW Insights
The average cost of data breaches is increasing, particularly for smaller firms, while AI is increasingly used for both cyber security and malware.
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Webinars and recordings

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.
TECH FACULTY How can I tell if I am GDPR compliant?
  • Webinar
  • Apr 2018
In this webinar we briefly explore what it means to be compliant with the General Data Protection Regulation. The GDPR is based around a set of key principles and the assertion: 'The protection of natural persons in relation to the processing of personal data is a fundamental right'. This webinar briefly highlights some of the key principles and obligations as it applies to being GDPR compliant.
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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 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.
Exclusive Getting data sorted
  • Article
  • Jul 2023
  • Stephen Pritchard
The article focuses on data classification as a pre-requisite for data protection, security, and compliance, and it explores the tools available for data classification, including offerings from major tech companies as well as open-source options. It mentions these tools use machine learning and artificial intelligence to automate data classification, ensuring accurate data management and governance.
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.

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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.
Guide to the UK General Data Protection Regulation (UK GDPR)
  • Website
  • Information Commissioner's Office
Guide from the ICO explaining the provisions of the UK GDPR and what organisations need to do to comply with its requirements. Includes ‘In brief’ summaries and checklists as well as more detailed content in key areas.
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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.