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Rebuilding lives after brain injury: the role of the Court of Protection
Jemma Garside
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.
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.
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.
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.
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?
Jemma Garside
Lord Carter of Haslemere CB
Nikola Southern
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