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What tech businesses need to know in 2026
Christopher Perrin
In a recent case, a member of the ICAEW (Mr F) was excluded from membership for sending numerous emails between 2015 and 2018 which were found to be contrary to the requirements of the ICAEW’s Code of Ethics in relation to professional behaviour.
Last month, as part of its new disciplinary framework, the ICAEW broadened the Duty to Report Misconduct, both in scope (what must be reported) and application (who must report).
We blogged on the updates to the previous Guidance on the Duty to Report Misconduct in 2020. Three years later the net has widened further, this time with potentially significant ramifications for ICAEW member firms.
The ICAEW Regulatory Board is currently consulting on proposed changes to the ICAEW disciplinary framework, and is seeking views by 15 March 2022, with the intention to launch a new set of “Core Disciplinary Bye-Laws” and a new “Regulations Handbook” this summer.
The Consultative Committee of Accountancy Bodies (CCAB) has issued new guidance for professional accountants on the boundaries of professional and private behaviour, setting out for the first time a list of agreed common principles which will apply when a professional accountant’s behaviour in their personal life could become of regulatory interest to their professional body.
In the second blog of our audit series, Julie Matheson and Sarah Harris discuss the FRC’s recent Audit Quality Inspection report, describe how the FRC uses its powers to uphold audit quality and provide some tips on what to do if the FRC opines that one of your firm’s audits needs more than limited improvements.
Christopher Perrin
Oliver Oldman
Jessica Etherington
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