Articles & features
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CORPORATE GOVERNANCE
Breakout 1: Internal controls and risk management frameworks - getting ready for January 2026
- Jun 2025
- ICAEW
This article, summarising the session at the 2025 ICAEW Corporate Governance conference, looks at key challenges in preparing for Provision 29 of the 2024 Corporate Governance Code, effective from January 2026.
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CORPORATE GOVERNANCE
Breakout 3: The role of CFOs and Audit Committee in delivering the company's sustainability strategy and targets
- Jun 2025
- ICAEW
The CFO and audit committee play a key role in delivering a company’s ambitious net zero and sustainability strategy and objectives. This session explored good practice, practical examples and latest thinking around this challenging topic.
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CORPORATE GOVERNANCE
Smaller listed firms have “great concerns” over audit, says QCA head
- Jun 2025
- ICAEW
As a result of administrative burdens, the question of whether to remain listed has become a “margin call” for smaller companies, James Ashton tells ICAEW members.
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CORPORATE GOVERNANCE
Breakout 2: The role of the Board in shaping culture and how to measure success
- May 2025
- ICAEW
Insights from our session on board culture at the ICAEW Corporate Governance Conference 2025, which was chaired by Aleen Gulvanessian, Corporate Lawyer and Chair of Macfarlane Group PLC. Panellists were Laura Whyte, Non-executive director, Macfarlane Group, Tanya Gass, Partner at Norman Broadbent, Rafal Budzinski, independent consultant and former Senior Policy Associate, Corporate Governance and Stewardship at the FRC and Annabel Gillard, co-founder at LSE FORGOOD and advisory council member at the Institute of Business Ethics.
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CORPORATE GOVERNANCE
Corporate Governance Reform are we there yet? The Audit Committee and Auditor view
- May 2025
- ICAEW
In this session at the ICAEW Corporate Governance Conference 2025, the panel explored whether recent regulatory and legislative developments have put us in a better position on external audit and corporate governance than we were Pre-Carillion - ie, will we be better able to prevent sudden disorderly corporate collapses?
Guidance
The role and mindset expected of professional accountants
- Helpsheets and support
- Jan 2025
An overview of the key revisions to the 2025 edition of ICAEW's Code of Ethics which are intended to promote the role and mindset expected of all professional accountants.
Ethics and AI
- Report
- Oct 2024
- PDF (1,006kb)
In 2024, ICAEW’s Trust and Ethics Team hosted roundtables on shaping guidance for the accountancy profession on the ethical use of artificial intelligence. Read an overview of the discussions, offering insights into real-life use cases and the risks that must be managed.
CORPORATE GOVERNANCE
How boards of accounting and finance firms can benefit from shadow boards
- Helpsheets and support
- May 2024
Shadow boards can be considered as a tool for navigating a turbulent and ever-changing business landscape. Find out how accountancy businesses can see the same benefits from setting up a shadow board that other sectors are already experiencing.
Sharpening the focus on corporate fraud: an audit committee perspective
- Report
- May 2023
- PDF (803kb)
This is the second of two interview-based publications about fraud. In this report, the Audit and Assurance Faculty considers audit committee perspectives on corporate fraud and how it can be better prevented and detected.
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BUSINESS AND MANAGEMENT FACULTY
Why culture is important and the power of culture metrics
- Helpsheets and support
- Nov 2020
- PDF (207kb)
This guide, written by Jenny Jones, explains the importance of organisational culture and why businesses must get it right. It considers the benefits of a new metrics-based approach to measuring culture, and how the data gathered can support the organisation as it evolves.
Fraudulent financial reporting: fresh thinking
- Report
- Feb 2020
In this essay we focus on ways in which the skills and insights of auditors can be brought to bear to maximise the likelihood of identifying fraudulent financial reporting.
CORPORATE GOVERNANCE
How whistleblowing helps companies
- Thought leadership report
- Apr 2019
- PDF (775kb)
The latest ICAEW Connect and Reflect report shows how whistleblowing can help companies and provides an action plan for boards. We explore the five benefits of whistleblowing for companies and then outline the five-point action plan that boards can implement in order to maintain their systems of checks and balances.
AUDIT AND ASSURANCE FACULTY
How to audit culture
- Helpsheets and support
- Mar 2018
This practical guide outlines the eight steps to follow to conduct a successful internal audit of culture.
Webinars and other recordings
Merging firms made simple: culture, tech, and introducing Capium 365
- Webinar
- Oct 2024
Insight into merging accountancy firms and the practicalities of bringing together cultures and technology.
ETHICS
'Whistle blowing' and 'Speaking up'
- Video
- Jul 2023
A discussion on the concept of “psychological safety”; the positive benefits of a speak up culture and how to normalise the speak up process within organisations.
How a board should maintain the right culture during periods of fast growth
- Podcast
- Nov 2022
In the first of two Insights In Focus special episodes an experienced panel discuss a dilemma facing a fictional software company.
Exclusive
CORPORATE GOVERNANCE COMMUNITY
The importance of a whistleblowing framework and how to respond when an employee raises a concern
- Webinar
- Mar 2022
This webinar discusses the importance of an effective whistleblowing framework, along with factors to consider when establishing such a framework and responding to concerns raised by employees.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Exclusive
Culture, ethics and the board
- eBook chapter
- 01 Dec 2024
- Andrew Chambers
- Bloomsbury Professional
- Corporate Governance Handbook
A chapter focusing on the board's role in reviewing their company's culture, ethics and behaviour.
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 Acceptable usage terms.
Useful links
Corporate culture (FRC)
- 03 Oct 2023
FRC resources on corporate culture. Publications, podcasts and case studies.
Tone at the Top
- 14 Jul 2023
Bimonthly quick-read newsletter from the Institute of Internal Auditors, aimed at executive management, boards of directors and audit committees. Provides information on how to establish the appropriate tone at the top.
Corporate Governance Review 2023
- 24 Jun 2023
Grant Thornton's review of the annual reports of 252 of the UK’s FTSE 350 companies. Contains a section on 'Purpose and Culture'.
Board diversity and efffectiveness in FT350 companies
- 20 Jul 2021
Research by The FRC and the London Business School designed to both understand the implications of changes in board diversity in response to the Davies Review, Hampton-Alexander review and the Parker Review and to look forward, to suggest how they can be accelerated. The report was launched with the press release Diverse boards lead to better corporate culture and performance
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