Accountancy Insights – Détails, épisodes et analyse

AI is already having an impact on the make-up of audit teams and there’s some evidence it’s already reducing the number of junior roles. But it’s all still new, and developing all of the time. What about the medium and longer term effects? How might it change training and career paths and will it ultimately boost or diminish the appeal of a career in accountancy?

We’re joined by a young accountant, an ex-accountant turned HR advisor, and the MD of a leading hiring firm in the audit and accounting sector, about how roles, skills and hiring practices are evolving, and what that means for the profession.

Links

ICAEW: Why we still need junior accountants in the age of AI - https://www.icaew.com/insights/viewpoints-on-the-news/2026/apr-2026/why-we-still-need-junior-accountants-and-how-their-role-might-change

Is There a Brain Drain in Auditing? - https://www.researchgate.net/publication/402277496_Modeling_the_Consequences_of_the_Auditors'_Leaving_the_Public_Accounting_Profession_Is_There_a_Brain_Drain_in_Auditing

ICAEW: How to stop accountancy's brain drain - https://www.icaew.com/insights/podcast/behind-the-numbers/how-to-stop-accountancys-brain-drain/transcript

ICAEW: How is AI transforming roles in industry? - https://www.icaew.com/insights/viewpoints-on-the-news/2026/apr-2026/how-is-ai-transforming-roles-in-industry

ICAEW podcasts - https://www.icaew.com/insights/podcast

Host
Philippa Lamb

Guests

• Lola Abitogun, Fractional HR Director
• George Oliver, Audit Associate, KPMG
• Chris Lawton, Group MD, Executive Search, Robert Half

Producer
Natalie Chisholm

Series Lead
Mark Rowland

Episode first published: 15 April
Podcast recorded: 11 March

We’ve already seen immediate spikes and fluctuations in the oil price and the wider financial and commodity markets.  But how will the UK economy be affected in the months to come and how heavy a price will British Business pay? RSM Chief Economist Tom Pugh shares his thoughts. 

Liz Barclay is Co-founder of Business 111, Special Adviser on Small Business & Entrepreneurship at the Institute of Directors and campaigner for tighter rules on late payments. She gives her views on the Government’s recently announced plans.

Finally, with demand growing for AI assurance, what does good actually look like?  Expert and Senior Programme Manager in Digital Ethics & AI at TechUK, Tess Buckley, fills us in.

Links
ICAEW: Iran conflict sends economic shockwave across the Gulf -https://www.icaew.com/insights/viewpoints-on-the-news/2026/mar-2026/iran-conflict-sends-economic-shockwave-through-the-gulf

Oil prices to stay elevated across Iran War scenarios - https://www.reuters.com/business/energy/oil-prices-stay-elevated-across-iran-war-scenarios-2026-03-27/

Late payments consultation response - https://www.gov.uk/government/consultations/late-payments-tackling-poor-payment-practices/outcome/late-payment-consultation-time-to-pay-up-government-response-web-version

Government AI assurance roadmap - https://www.gov.uk/government/publications/trusted-third-party-ai-assurance-roadmap/trusted-third-party-ai-assurance-roadmap

Ensuring responsible AI development - https://www.techuk.org/resource/ensuring-responsible-ai-development-let-s-talk-about-ai-assurance.html

Host
Philippa Lamb

Guests

• Liz Barclay, Co-founder of Business 111, Special Adviser on Small Business & Entrepreneurship at the Institute of Directors
• Tess Buckley, Expert and Senior Programme Manager in Digital Ethics & AI at TechUK
• Tom Pugh, RSM Chief Economist

Producer
Natalie Chisholm

Series Lead
Mark Rowland

Episode first published: 1 April
Podcast recorded: 27 March

This episode focuses on the integration of AI in audit processes, emphasising the need for practical guidance from the Financial Reporting Council (FRC) to build industry confidence, especially with smaller firms. The conversation highlighted the importance of human oversight, the role of third-party technology providers, the challenges of explainability and data security, and the need for clear communication with clients.

Philippa Lamb is joined by Ramana McConnon, Head of Assurance Technology at the FRC, Jon Morris, Director of Audit and Professional Standards for Grant Thornton, and Martin Brown, Gen AI lead in Deloitte’s Audit technical team. 

Time codes

• 04’50”: Discovering the AI use cases and benefits of the new technology for smaller firms
• 13’49”: Understanding explainability and the need for human oversight with AI solutions
• 18’25”: Are off-the-shelf solutions enough and will firms need to make big investments?

Links

• ICAEW: FRC publishes landmark guidance on the uses of AI in audit - https://www.icaew.com/insights/viewpoints-on-the-news/2025/jul-2025/frc-publishes-landmark-guidance-on-the-uses-of-ai-for-audit
• FRC guidance on audit and AI - https://media.frc.org.uk/documents/AI_in_Audit.pdf
• ICAEW: AI in audit: opportunities and challenges - https://www.icaew.com/technical/audit-and-assurance/faculty-resources/webcasts/ai-in-audit

Host

Philippa Lamb

Guests

• Ramana McConnon, Head of Assurance Technology at the FRC
• Jon Morris, Director of Audit and Professional Standards for Grant Thornton
• Martin Brown, Gen AI lead in Deloitte’s Audit technical team

Producer

Natalie Chisholm

Episode first published: 11 November 2025

Podcast recorded: 7 November 2025

In this special edition of Insights In Focus, Iain Wright, ICAEW’s Managing Director, Reputation & Influence, is joined by Majeed Neky, Head of Policy, Levelling Up Taskforce at the Department for Levelling Up, Housing and Communities, Gill Morris, Chief Executive, Devo Connect and Sarah Longlands, Chief Executive, Centre for Local Economic Strategies.

In the interregnum between Boris Johnson’s resignation speech and a new leader taking over, it’s easy to declare an end to the Conservatives’ flagship Levelling Up policy. But Majeed and Gill are quick to tell Iain how unlikely that is. As Majeed points out: “The diagnosis of the problem is very difficult to argue with, it’s going to be a priority under a government of whatever stripe.”

Regional inequality has been a blight on the UK population and economy for over a century and generations of politicians have struggled with the issue. As the guests point out, the analysis in February’s White Paper comprehensively detailed a lot of the problem. The much harder bit, of course, is solving it. Our guests discuss the importance of devolving decision-making away from Westminster – and why that is likely to continue – the huge role that business, R&D, new jobs and new skills will play in creating a better, more balanced economy and the opportunities that will create across the country. Finally, they outline why chartered accountants have a crucial job to do.

They also discuss the biggest benefits of getting this right: the UK lags behind many of its G7 counterparts on inequality. This is a debilitating state of affairs. In some parts of the country – one of the richest in the world – life expectancy is falling. A baby born in Blackpool tomorrow is not only likely to have a considerably shorter life than a baby born tomorrow in Wokingham, but is also likely to spend twice the amount of its life in ill health. Time for us all to help build a better economy, whatever slogan is attached to it.

Guests
- Majeed Neky, Head of Policy, Levelling Up Taskforce at the Department for Levelling Up, Housing and Communities
- Gill Morris, Chief Executive, Devo Connect
- Sarah Longlands, Chief Executive, Centre for Local Economic Strategies

Host
Iain Wright, ICAEW’s Managing Director, Reputation & Influence

Links
- Levelling Up White Paper: https://www.gov.uk/government/publications/levelling-up-the-united-kingdom
- Devo Connect: https://www.devoconnect.co.uk
- Centre for Local Economic Strategies: https://cles.org.uk

Producer
Natalie Chisholm

Episode first published: 22 July 2022
Podcast recorded: 13 July 2022

In this special edition of Insights In Focus, Iain Wright, ICAEW’s Managing Director, Reputation and Influence is joined by Kitty Ussher, Chief Economist at the Institute of Directors, and Suren Thiru, ICAEW’s Director, Economies.

Talking on the morning that UK GDP figures for May were released showing an unexpected return to economic growth, Kitty and Suren both tell Iain why managers and business owners should be more confident in the economy’s medium-term health. Inflation rates are likely to come back within a manageable margin by next year, and the fundamentals of the UK economy are in better shape than many business leaders think.

As Kitty points out, “Everyone’s feeling worried at the moment. That means your competitors are also feeling worried. And so if you think the fundamentals of your business are actually okay … then you should be investing for your future because it may be that your competitors are too nervous to do so.”

Beyond advising everyone to stop worrying, the team also discuss why the labour market is so hot, how the government should help ease the staff shortages so many businesses face, and what changes to economic policy will really make a difference to the UK’s companies.

And finally, when we have a new Conservative government eight weeks from now, what would Kitty and Suren advise the next Chancellor to focus on. Would you agree?

Guests
- Kitty Ussher, Chief Economist at the Institute of Directors
- Suren Thiru, Director, Economies, ICAEW

Host
Iain Wright, Managing Director, Reputation and Influence, ICAEW

Links:
- https://www.ons.gov.uk/economy/grossdomesticproductgdp/bulletins/gdpmonthlyestimateuk/may2022
- https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/labourproductivity/articles/whatistheproductivitypuzzle/2015-07-07

Producer
Natalie Chisholm

Episode first published: 18 July 2022
Podcast recorded: 13 July 2022

On the latest ICAEW Insights podcast, we speak to Martin Wheatcroft about rising inflation and what that means for businesses, plus capital allowances reforms.

Inflation is rising at a record pace across the world, triggered by the COVID-19 pandemic and exacerbated by a perfect storm of world events, including the war in Ukraine. We explore the impacts of this, both negative and positive, and what it might mean for public finances.

We also take a look at the government’s plans for capital allowance reforms. As the end of the superdeducton approaches, the UK government is considering reforms to capital allowances to support and encourage business investment. ICAEW has responded to the government plans. Richard Jones from ICAEW’s Tax Faculty to discuss this and the ongoing delays to R&D processing.

Links:
- https://www.bankofengland.co.uk/monetary-policy/inflation/inflation-calculator
- https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/may2022
- https://www.imf.org/external/pubs/ft/fandd/basics/30-inflation.htm
- https://www.bbc.co.uk/news/business-12196322
- https://www.gov.uk/government/publications/potential-reforms-to-uks-capital-allowance-regime-inviting-views/potential-reforms-to-uks-capital-allowance-regime-inviting-views
- https://www.icaew.com/insights/tax-news/2022/may-2022/treasury-invites-views-on-reforming-uk-capital-allowance-regime
- https://www.icaew.com/insights/tax-news/2022/jul-2022/icaew-calls-for-more-innovative-thinking-on-capital-allowances-reform
- https://www.icaew.com/insights/tax-news/2022/may-2022/hmrc-suspends-payment-of-some-rd-tax-credit

Host:
Philippa Lamb

Guests:
- Martin Wheatcroft, financial strategy consultant
- Richard Jones, ICAEW’s technical manager, business tax

Producer:
Natalie Chisholm

Episode first published: 14 July 2022
Podcast recorded: June 2022

In this Insights In Focus episode, we take a look at the upward trend in instances of fraud: what factors make it easier for fraudsters, and what can the profession do about it?

Instances of fraud have been on the rise since 2019, particularly during the pandemic, as economic criminals exploited new weaknesses created as a result of the rapid introduction of COVID-19 measures.

Last month, the UK government issued its feedback statement on audit and corporate governance reform, which outlined how auditors and businesses should monitor and respond to potential instances of fraud.

What’s the real picture when it comes to the prevalence of fraud? We look at the common types of fraud, the challenges of trying to combat it, the red flags that accountants might come across, and how professionals should respond.

Host:
Philippa Lamb

Guests:
- Arun Chauhan, founder of Tenet Law and Fraud Advisory Panel trustee.
- Chris Osborne, partner and head of the forensic services team, FRP.

Links:
- https://www.ukfinance.org.uk/system/files/Half-year-fraud-update-2021-FINAL.pdf
- https://www.gov.uk/government/publications/government-action-on-fraud-in-covid-support-schemes/government-action-on-fraud-in-covid-support-schemes
- https://www.actionfraud.police.uk/covid19
- https://www.icaew.com/technical/tas-helpsheets/fraud/fraud-issues-for-members-in-business
- https://www.icaew.com/technical/business/webinars-and-publications/podcasts-and-recordings/common-online-frauds-and-how-to-avoid-them
- https://www.icaew.com/insights/viewpoints-on-the-news/2022/jun-2022/ec-why-does-the-uk-have-such-a-problem-with-fraud
- https://www.icaew.com/technical/trust-and-ethics/ethics/Help-with-ethical-problems

Producer:
Natalie Chisholm

Episode published: 5 July 2022
Podcast recorded: 27 June 2022

On the latest ICAEW Insights podcast, we speak to Ed Humpherson, Director General of The Office for Statistics Regulation about the importance of data for the Levelling Up agenda.

The levelling up agenda aims to bring a better balance to the UK economy, but this is no easy undertaking, involving huge infrastructure projects and changes to everything from tax to devolution to regional funding. Ed discusses the importance of good data in moving the Levelling up agenda, where the critical gaps lie, and how statistics can be used to monitor and measure progress.

Then, ICAEW’s Head of Taxation Strategy Frank Haskew discusses the possibilities for the further devolution of tax, in light of Levelling up. He weighs up the pros and cons of what is a complex and divisive issue.

Links:
- https://www.gov.uk/government/publications/levelling-up-the-united-kingdom.
- https://www.ons.gov.uk/peoplepopulationandcommunity.
- https://osr.statisticsauthority.gov.uk/.
- https://osr.statisticsauthority.gov.uk/correspondence/ed-humpherson-to-ons-response-to-covid-19-infection-survey-statistics/.
- https://ifs.org.uk/publications/15892#:~:text=Well%2C%20the%20devolution%20deal%20means,a%20%E2%80%9CLaffer%20curve%E2%80%9D%20effect.
- https://www.instituteforgovernment.org.uk/explainers/tax-and-devolution.
- https://gov.wales/devolution-tax-process-not-fit-purpose-finance-minister.

Host:
Philippa Lamb

Guests:
- Ed Humpherson, Director General of The Office for Statistics Regulation.
- Frank Haskew, Head of Taxation Strategy, ICAEW.

Producer:
Natalie Chisholm

Episode first published: 7 June 2022
Podcast recorded: May 2022

The horrific situation in Ukraine has had wide-ranging impacts and implications across the world, not least the fight against economic crime.

In the UK, this is a huge undertaking. Will the new Economic Crime Act make a difference? Solicitor and economic crime specialist Matt Corn discusses the climate for economic crime in the UK and how the new Act will work in the context of existing UK law.

Last week, the Chancellor Rishi Sunak delivered his Spring Statement with expectations high for measures to lessen the pain of inflation, rising energy and fuel costs, and the larger cost of living crisis. Did he do enough?

Frank Haskew, Head of Taxation Strategy, Tax for ICAEW, analyses the Chancellor’s decisions and discusses the implications of high inflation.

Links:
- https://www.legislation.gov.uk/ukpga/2022/10/contents/enacted.
- https://commonslibrary.parliament.uk/research-briefings/cbp-9013/.
- https://www.politico.eu/article/uk-new-economic-crime-legislation-russia/.
- https://www.gov.uk/government/news/government-takes-landmark-steps-to-further-clamp-down-on-dirty-money.
- https://www.gov.uk/government/publications/spring-statement-2022-documents.
- https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/february2022.
- https://obr.uk/box/higher-inflation-effects-on-our-central-forecast-and-alternative-scenarios/.

Host:
Philippa Kelly

Guests:
- Matt Corn, economic crime specialist solicitor, Olliers.
- Frank Haskew, Head of Taxation Strategy, Tax, ICAEW.

Producer:
Natalie Chisholm

Episode first published: 30 March 2022
Podcast recorded: 24 March 2022

In this Insights in Focus episode, we look at what happens to your digital assets after you die.

A large proportion of our lives are now lived online. The digital footprint of the average person on the street is getting bigger and bigger. Some of that includes assets that we really value, both from an emotional and financial perspective. Journalist and author Jamie Bartlett looks to answer the question: what happens to those assets when we die, and what do we need to consider?

Catherine Mayer understands how hard it can be to deal with a loved one’s digital assets. When her husband, Andy Gill, guitarist from the band Gang Of Four, died in 2020, his death trended on Twitter. Getting hold of his digital assets and accounts has been an uphill battle. She speaks about her experiences and what she’s learned from them.

Then Elaine Kasket, Bereavement Lead at the Digital Legacy Association and author of All the Ghosts in the Machine, explains the various complexities of people’s digital afterlife. David Lyford-Tilley, ICAEW’s Technical Manager, Tech and the Profession, gives a technology and legal perspective on how to manage your digital legacy.

Host:
Jamie Bartlett, technology journalist and author

Guests:
- Catherine Mayer, activist, journalist, co-founder of Women’s Equality Party and Primadonna Festival, author, 'Good Grief: Embracing Life at a Time of Death'.
- Elaine Kasket, psychologist, Bereavement Lead at the Digital Legacy Association, author, 'All the Ghosts in the Machine: The Digital Afterlife of Your Personal Data'.
- David Lyford-Tilley, Technical Manager, Tech and the Profession.

Links:
- https://www.catherinemayer.co.uk/good-grief.
- https://www.theguardian.com/music/2022/jan/16/widow-of-gang-of-four-guitarist-andy-gill-reveals-how-she-was-ambushed-by-bereavement.
- https://www.theguardian.com/music/2020/feb/01/andy-gill-influential-guitarist-with-gang-of-four-dies-aged-64.
- https://www.hachette.co.uk/titles/elaine-kasket/all-the-ghosts-in-the-machine/9781472141897/.
- https://digitallegacyassociation.org/.
- https://www.icaew.com/technical/audit-and-assurance/faculty/audit-and-beyond/audit-and-beyond-2021/audit-and-beyond-december-2021/the-implications-of-digital-assets-for-the-accountancy-profession .

Producer:
Natalie Chisholm

Episode published: 22 March 2022
Podcast recorded: 11 March 2022