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Accounting & Finance

19 May 2026

Changes to the ICAS Code of Ethics – what do the changes mean for ICAS members

For many chartered accountants, the ethical obligations that come with membership have traditionally been understood through the lens of financial propriety. The issues that have historically dominated the conversation around professional ethics in the accountancy sector have been conflicts of interest, independence, or objectivity in client work.

Zoe Beels

2 February 2026

ICAEW’s new Guidance on Disciplinary Sanctions: what accountants and accountancy firms need to know

The regulatory landscape for accountants is progressively evolving, driven by heightened public expectations, increased scrutiny of professional conduct, and a greater push for transparency across regulated professions.

Jenny Higgins

19 January 2026

Accountancy regulators confront AI cheating in exams

The Association of Chartered Certified Accountants (ACCA) has confirmed that from March 2026, most exams will return to in-person settings. Remote assessments will only be permitted in exceptional circumstances, such as medical needs or where no exam centre is available. This change reverses the flexibility introduced during the Covid-19 pandemic.

Zoe Beels

5 November 2025

Expanded AML remit for the FCA: a good or bad thing?

There was a good deal of surprise last week when the government announced that lawyers, accountants and company service providers will in future be supervised by the FCA for money laundering purposes. 

Colette Best

13 January 2025

Changes for accountancy firms to keep a close eye on in 2025

From an increasing spotlight on private equity investment to substantial changes in the ICAEW’s Code of Ethics, 2025 is shaping up to be a year filled with both opportunities and challenges for the accountancy and audit sector. What key areas should accountancy firms keep a close eye on over the coming year?

Julie Matheson

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