Name: Less Complex Entity audits by ICAEW in Accountancy Insights: Behind the numbers
Duration: 20 min 25 s
Description: Welcome to this ICAEW Insights ‘In Focus’ podcast. This is where we interrogate a specific but timely topic from the world of accountancy, business and finance. This time we examine Less Complex Entity (LCE) audits.

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

Accountancy Insights: Behind the numbers

In 2019, the UK was the first major government to commission a review into the economics of declining biodiversity. Here Philippa Kelly speaks with Thomas Viegas, economic advisor to the Review, about the implications for the finance sector.

The Economics of Biodiversity: what the Dasgupta Review means for business and the profession

ICAEW hosted Partha Dasgupta in 2014, early on in the debate on the economics of biodiversity.

Disregarded capitals: what (national income) accounting ignores

The BEIS consultation on audit and corporate governance reform proposes sweeping changes that will have a profound impact on the way corporate Britain operates. Why is this necessary now? What will it mean in practical terms? And is the timing right? Cosette M. Reczek, a Chartered Governance Professional with more than 30 years' experience and a member of the ICAEW Corporate Governance Committee, Janet Williamson, Senior Policy Officer at the TUC, and John Boulton, Director of Technical Policy at ICAEW, speak to ICAEW’s Managing Director for Reputation and Influence Iain Wright to find out more.

Audit and corporate governance reform: why now?

Trust in business and other institutions, such as Parliament and the press, has been declining for decades. How do we reverse the tide? Do the measures in the BEIS whitepaper set out a path to build back trust? In the second part of our corporate governance discussion, panellists Mala Shah-Coulon, associate partner at EY; Tom Gosling, fellow at London Business School; Andrew Ninian, director of stewardship and corporate governance, The Investment Association; John Odada, head of board and committees at BP; and Elizabeth Richards, head of corporate governance, ICAEW, talk trust with ICAEW’s Iain Wright.

The BEIS White Paper - part 2 of 2: How do we restore trust?

The BEIS whitepaper proposes replacing the current regulator, the Financial Reporting Council, with a new, more powerful body, the Audit Reporting and Governance Authority – ARGA. ICAEW’s Iain Wright is joined by a mega-panel of experts to discuss this proposal: Mala Shah-Coulon, associate partner at EY; Tom Gosling, fellow at London Business School; Andrew Ninian, director of stewardship and corporate governance, The Investment Association; John Odada, head of board and committees at BP; and Elizabeth Richards, head of corporate governance, ICAEW. Part one of two.

The BEIS White Paper - part 1 of 2: Is ARGA the regulator we need?

Welcome to this ICAEW Insights ‘In Focus’ podcast. This is where we interrogate a specific but timely topic from the world of accountancy, business and finance. This time we examine Less Complex Entity (LCE) audits.

Less Complex Entity audits

In this episode of the ICAEW Student Insights podcast, host Jag Dhaliwal learns the importance of Specialised Learning as part of the updated ACA qualification.

Specialised Learning explained

In this special episode of Accountancy Insights, we bring you a timely interview of Kemi Badenoch by ICAEW’s Chief Executive Alan Vallance who sat down with her after a speech she gave at Chartered Accountants’ Hall.

Kemi Badenoch on growth and the profession

Whistleblowing is a vital process but often fraught with far more risk and emotional upheaval than it should be. In Western Europe, 43% of all occupational fraud cases come to light thanks to whistleblowers. And it’s not just fraud: cases from poor health-and-safety practices to bad team management have all been righted thanks to people speaking out.

Should we compensate whistleblowers?

Two experts provide their thoughts on key considerations business leaders must have in mind when using AI to drive business transformation projects. 

How to transform a business with AI

In this episode of the ICAEW Student Insights podcast, host Orkhan Freeman discusses the different career opportunities available in practice.

Building a career in practice

Nisha Sanghani, Partner and Head of Risk Advisory in the Middle East at Ashurst Risk Advisory, outlines how organisations can really create an ethical culture and not slip into box-ticking or slogans.

Three common ethical failures and how to avoid them

Senior figures at accountancy practices must clearly define the business problem that they want AI to solve and take a people-centric approach towards adopting the technology. 

How to transform your practice with AI

In this episode of The Tax Track, we look ahead to the 2024/25 tax return season, highlighting areas to watch out for, and explain our concerns with draft legislation for Finance Bill 2025/26 that promises to make significant changes to the tax system, particularly for agents.  

Tax returns and Finance Bill concerns

We’re all navigating uncertainty right now. How can accountants manage it professionally and personally? Riaz Shah OBE, former EY Partner and Professor of Practice at Hult International Business School, breaks down the biggest factors affecting the profession at the moment, and how it might shape the role and future of accountants. 

Dealing with uncertainty, and mental health

In this episode, we discuss how prepared organisations really are for cyber attacks, what to do if and when your business is affected, and how to manage the communications challenges.

How to bounce back from a cyber attack

ICAEW is a professional membership organisation that provides insight and leadership to the global accountancy and finance profession.

Less Complex Entity audits

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