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Insights

Pulling together opinion, analysis, interviews and features on the profession along with a focus on the key issues affecting accountancy and the world of business.

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E94 Succession planning: is employee ownership the answer?
Behind the numbers

Succession planning: is employee ownership the answer?

  • Podcast
  • ICAEW Insights
In this episode of Behind the Numbers, we discuss the appropriateness of employee ownership trusts (EOTs) for accountancy practices.
Listen now

Latest news

Could the new Procurement Act drive local growth?
  • Article
  • 12 Mar 2025
With more focus on local SMEs providing services to their local authorities, the Procurement Act 2023 could be a source of growth across the regions.
FRC-led ‘transformational’ digital reporting project in public beta
  • Article
  • 12 Mar 2025
The Financial Reporting Council has launched the first public trial of its digital reporting Viewer, providing free access to structured company reporting data.
ICAEW calls for infrastructure acceleration to boost growth
  • Article
  • 11 Mar 2025
In its submission to the Spending Review 2025, ICAEW welcomes reforms to how public spending is managed, but says the government needs to go further and faster to deliver savings and maximise growth.

Latest tax news

Tax news in brief 12 March 2025
  • Article
  • 11 Mar 2025
Highlights from the broader tax news for the week ending 12 March 2025, including: the closure of CATO; an update on MTD for income tax; and an increase in the official rate of interest.
Government takes action on umbrella companies
  • Article
  • 10 Mar 2025
The government has confirmed that it will take forward plans to regulate umbrella companies for the purposes of employment rights and that it will continue to review further policy options.
Last chance for businesses to disclose undeclared sales
  • Article
  • 10 Mar 2025
HMRC is writing to businesses that may owe tax on undeclared sales, possibly because they have misused their till system (referred to as ‘electronic sales suppression’).

Insights specials

A listing of one-off Insights specials that focus on a particular subject, interviewing the key people, identifying developing trends and examining the underlying issues.

How to fix VAT
  • Hub page
ICAEW explores the challenges and opportunities offered in reimagining VAT and it's application. Read about the history of VAT, the lessons that can be learned from outside the UK and the potential of digitalisation.
Global Ethics Day
  • Hub page
ICAEW celebrates Global Ethics Day each year. The 2024 theme is "Ethics empowered: using the power of ethics to build a better world”, and ICAEW is examining the vital role ethics must play in the development of technology.
Local government finance: skills for the future
  • Hub page
Improving financial skills at local authorities is critical in balancing the books and delivering value for citizens. As backstop dates for audited accounts come into force, ICAEW explores how local authorities can strengthen their approach to financial management.

Accounting Intelligence

ICAEW has created a range of resources to support members in business and practice build their understanding of AI. There are video masterclasses, as well as features discussing opportunities, challenges, limitations, risk management and ethics.

Browse resources Watch AI masterclasses
Computer screen with text relating to generative AI

Videos

AI masterclass on better audit sampling
AI masterclass on better audit sampling
  • Video
  • 29 Oct 2024
Konrad Bukowski-Kruszyna ACA, Head of Audit Data Analytics, RSM UK outlines how generative AI can help ensure that audit sampling is being handled correctly.
What is VAT?
What is VAT?
  • Video
  • 19 Nov 2024
Value added tax is a vital tool for raising revenue to fund education, healthcare and more. We explain how it works and how it could be improved.
AI masterclass on reviewing company controls
AI masterclass on reviewing company controls
  • Video
  • 30 Oct 2024
Jenny Blewett FCA, Head of Finance at Costello Medical talks about how she used generative AI to help check her firm’s banking controls when she was new in post.
Private equity: is it here to stay?
Private equity: is it here to stay?
  • Video
  • 22 May 2024
Matt Meadows, Managing Partner, Moore Kingston Smith, and Caroline Monk, Executive Partner, Beever and Struthers, on their views of private equity on the accountancy sector.

The opinions expressed by external guest speakers in interviews or other publications included on this website are, by their nature, those of the speaker. They are not necessarily fully endorsed by the ICAEW or purport to reflect the official policies and views of the ICAEW or its members.

Podcast episodes

Succession planning: is employee ownership the answer?
  • Podcast
  • 04 Mar 2025
In this episode of Behind the Numbers, we discuss the appropriateness of employee ownership trusts (EOTs) for accountancy practices.
Trump tariffs update and HMRC service standards
  • Podcast
  • 13 Feb 2025
In this episode, we discuss the latest developments in President Trump’s tariffs rollout and how they may affect UK businesses.
A ticking tech skills timebomb
  • Podcast
  • 31 Jan 2025
In this episode of Behind the Numbers, we discuss continuous learning around technology and artificial intelligence.

Charts of the week

The latest annual report for the European Central Bank presents a balance sheet with €641bn in assets, €591bn in liabilities and €50bn in equity. Assets on 31 December 2024 comprised €377bn in quantitative easing assets, €103bn in gold and foreign reserves, €34bn in other assets, and €127bn in amounts owed by central banks in exchange for euro banknotes in circulation. Liabilities comprised €127bn in euro banknotes in circulation, €75bn in other liabilities, and €389bn in net amounts owed to central banks.
Chart of the week: ECB balance sheet
  • Article
  • 07 Mar 2025
Our chart this week takes a look at the balance sheet of the European Central Bank, the central bank for the Eurozone.
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Chart of the week: Gold
  • Article
  • 28 Feb 2025
With President Trump planning to visit Fort Knox to check up on the US government’s gold reserves, our chart this week looks at just how much gold is owned by governments around the world.
chart 20 feb thumbnail
Chart of the week: UK Regular Forces
  • Article
  • 21 Feb 2025
Our chart this week illustrates how soldier, sailor and aircrew numbers have fallen from 338,000 fifty years ago to a new low of 136,000 on 1 Jan 2025. Could this be the turning point now that defence spending is back on the agenda?

Insights by topic

Student Insights Interviews, guides and features giving you fresh insights, innovative ideas and an inside look at the lives and careers of ICAEW students and members. No matter what stage you’re at in your journey with us, you’ll find content to suit you.
Insights index
  • Listing
This page provides an entry point to the articles that have formed the daily, monthly and weekly member emails, arranged by section and month. It also contains an index of themed Insights specials and the Quarterly magazine.
Climate hub
  • Hub page
Climate change is a crucial issue for the accounting profession. Are you professionally ready to mitigate the risk and maximise the opportunity of climate change? Find inspiration, information and practical resources to support the goals set out in the Paris Agreement and in the UN Sustainable Development Goals.
Diversity and Inclusion
  • Hub page
ICAEW is committed to Diversity and Inclusion. In this hub we bring together timely D&I resources on the protected characteristics of the Equality Act, along with our latest insights into diversity in the profession.
EU and international trade
  • Hub page
A range of resources on the implications of the UK leaving the EU on 31 December 2020.
Regulatory News
  • Listing
A round-up of regulatory and conduct updates and communications from the ICAEW Professional Standards Department.
Sponsored content
  • Listing
Hear what our partners are saying on topical issues impacting the accountancy profession.