Accountancy Insights

UK Sustainability Reporting Standards (UK SRS) are bringing sustainability reporting in line with international standards. So who will be mandated to use them and how will they apply in practice? The Financial Conduct Authority (FCA) is consulting on this at the moment. One of the people behind the international standards joins us and ICAEW’s Sustainability Reporting and Assurance Director to discuss the implications of this.
Links
UK Sustainability Reporting Standards - https://www.gov.uk/guidance/uk-sustainability-reporting-standards
FCA Consultation - https://www.fca.org.uk/publications/consultation-papers/cp26-5-sustainability-disclosures
IFRS Sustainability Disclosures navigator - https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/
ICAEW Government publishes UK SRS - https://www.icaew.com/insights/viewpoints-on-the-news/2026/feb-2026/government-publishes-uk-sustainability-reporting-standards
Host
Philippa Lamb
Guests
Ravi Abeywardana, ICAEW's Director of Sustainability Reporting and Assurance
Richard Barker, a member of the International Sustainability Standards Board
Producer 
Natalie Chisholm
Series Lead
Mark Rowland
Episode first published: 10 March
Podcast recorded: 9 February

There’s just one month to go til Making Tax Digital kicks in for Income Tax; we take a look at how the transition will go. There’s also a lot happening in corporate reporting at the moment – Sally Baker brings us up to speed.
Links
ICAEW: Making Tax Digital - https://www.icaew.com/technical/tax/making-tax-digital
ICAEW: MTD: How to prepare your clients - https://www.icaew.com/insights/tax-news/2026/jan-2026/mtd-how-to-prepare-your-clients
ICAEW: FRC issues amendments to FRS 102 and FRS 105 - https://www.icaew.com/insights/viewpoints-on-the-news/2026/mar-2026/frc-issues-amendments-to-frs-102-and-frs105
ICAEW: Government publishes UK Sustainability Reporting Standards - https://www.icaew.com/insights/viewpoints-on-the-news/2026/feb-2026/government-publishes-uk-sustainability-reporting-standards
Regulation plan update: Modernisation of Corporate Reporting - https://questions-statements.parliament.uk/written-statements/detail/2025-10-21/hcws973
ICAEW: UK adopts IFRS 18 - https://www.icaew.com/insights/viewpoints-on-the-news/2025/dec-2025/landmark-moment-for-financial-reporting-as-uk-adopts-ifrs-18
ICAEW: IFRS 18 fact sheet (ICAEW members only) - https://www.icaew.com/restrictedmedia?mediaItemId=03545ebb-a068-48eb-b50c-13eede0e3804
Host
Philippa Lamb

Producer 
Natalie Chisholm

Series Lead
Mark Rowland

Episode first published: 4 March
Podcast recorded: 23 and 25 February

This episode looks at routes to the C-suite, and the traits, skills and capabilities you’ll need to get you there. Accountants are highly represented in the C-suite, with one in four CEOs holding the qualification according to research by Robert Half.

However, the working world is going through rapid technological and cultural transformation. So how is that changing the competencies that organisations look for in their leaders?  And how can you best prepare yourself for taking on those roles in the future?
Transcript
Read the full transcript of this episode here - https://www.icaew.com/insights/podcast/behind-the-numbers/how-to-get-to-the-c-suite/transcript

Links
ICAEW: Soft skills for leaders (CPD) - https://www.icaew.com/insights/viewpoints-on-the-news/2025/jul-2025/free-cpd-soft-skills-for-leaders
ICAEW: Traits of modern CFOs - https://www.icaew.com/insights/viewpoints-on-the-news/2024/jul-2024/what-traits-make-up-the-modern-cfo
ICAEW: Eight lessons from my first year as CFO - https://www.icaew.com/insights/viewpoints-on-the-news/2026/feb-2026/eight-lessons-from-my-first-year-as-a-cfo
ICAEW: How to deal with team conflict - https://www.icaew.com/insights/viewpoints-on-the-news/2026/jan-2026/management-skills-how-to-deal-with-team-conflict
Host
Philippa Lamb

Guests
Neil Cutting, Transformation Director at Oracle
Zana Goic Petricevic, leadership transformation expert
Richard Davis, founder and CEO, FNLY
Producer
Natalie Chisholm 

Episode first published: 10 February 2026
Podcast recorded: 21 January 2026

This episode covers AI and tax work and ISA 600 on group audits, following the release of two pieces of guidance on the topics. 
With several tax cases in which AI has been used and provided incorrect or misleading information, we outline how to apply the five fundamental ethical principles to AI use. 
ISA 600 on group audits was revised, effective for audits of financial statements for periods commencing on or after 15 December 2023. These changes are quite wide ranging, particularly when it comes to the treatment of component auditors. We go through the details. 
Links:
ICAEW: Professional conduct in relation to taxation (PCRT) - https://www.icaew.com/technical/tax/working-in-tax/pcrt
ICAEW: Auditing groups of companies - https://www.icaew.com/technical/audit-and-assurance/audit/group-audit
HMRC v Gunnarsson - https://assets.publishing.service.gov.uk/media/688240632b6fd60b7c16100d/HMRC_v_Gunnarsson_final_decision.pdf
ICAEW: PCRT Guidance on ethical use of AI - https://www.icaew.com/technical/tax/working-in-tax/pcrt/topical-guidance-application-of-pcrt-to-ethical-use-of-artificial-intelligence-tools
ICAEW: Use of AI criticised in tax case - https://www.icaew.com/insights/tax-news/2025/aug-2025/use-of-ai-criticised-in-tax-case
ICAEW: Group auditing: nine key changes for auditors - https://www.icaew.com/insights/viewpoints-on-the-news/2026/jan-2026/group-auditing-nine-key-changes-for-auditors
Host
Philippa Lamb
Guests
Sophie Wales, Director of Regulatory Policy at ICAEW
Catherine Hardinge, Partner, Price Bailey    
Producer
Natalie Chisholm

Episode first published: 3 February 2026
Podcast recorded: 28 January 2026

Celsius network claimed to be a safe place to trade digital currencies and assets. In reality, it was using customers’ money for its own ends. In the first Behind the Numbers of the New Year, we explore the collapse of digital currency platform Celsius network, the scandal that followed, and its lasting impact on crypto asset regulation, particularly custody.  
Since that scandal, international regulators including the Financial Conduct Authority have been looking at custody rules and wider regulation around digital assets. But are they on the right track?
Transcript
Read the full transcript of this episode here - https://www.icaew.com/insights/podcast/behind-the-numbers/how-the-celsius-scandal-is-reshaping-crypto-regulation/transcript
Links
Founder of Celsius sentenced to 12 years for fraud - https://www.justice.gov/usao-sdny/pr/founder-celsius-sentenced-12-years-fraud-and-market-manipulation
Celsius investigation: all the red flags - https://fortune.com/2023/02/07/celsius-network-investigation-red-flags/
FCA Crypto Roadmap - https://www.fca.org.uk/publication/documents/crypto-roadmap.pdf
FCA: Stablecoin issuance and Cryptoasset Custody proposals - https://www.fca.org.uk/publications/consultation-papers/cp25-14-stablecoin-issuance-cryptoasset-custody
ICAEW: The Future of crypto regulation: key considerations - https://www.icaew.com/insights/viewpoints-on-the-news/2025/nov-2025/the-future-of-crypto-regulation-key-considerations
Host
Philippa Lamb
Guests
Polly Tsang, Senior Financial Services Regulatory Manager, ICAEW
Jessica Caws, Co-Head of Financial Services at Birketts LLP
Shermeen Kazmi, Partner, Grant Thornton
Producer
Natalie Chisholm

Episode first published: 12 January 2026
Podcast recorded: 16 December 2025