Jenny Higgins on Muck Rack

Jenny Higgins

United States
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Articles

Changes to the ICAS Code of Ethics – what do the changes mean for ICAS firms?

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By Zoe Beels, Jenny Higgins
| kingsleynapley.co.uk
The regulatory landscape for accountants is progressively evolving, driven by heightened public expectations, increased scrutiny of professional conduct, and a greater push for transparency across regulated professions.
Open in Who Shared Issue with article?

The FRC's revised Audit Enforcement Procedure: what the reforms mean for auditors and firms

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By Jenny Higgins, Julie Matheson
| kingsleynapley.co.uk
The Financial Reporting Council (FRC) has now published its final reforms to the Audit Enforcement Procedure (AEP) following its consultation launched last year. With the revised AEP coming into force on 1 July 2026, we look at the new routes to resolution being introduced, how they differ from the FRC’s initial proposals and what this means for auditors and audit firms.
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Changes to the ICAS Code of Ethics – what do the changes mean for ICAS members

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By Zoe Beels, Jenny Higgins
| kingsleynapley.co.uk
For many chartered accountants, the ethical obligations that come with membership have traditionally been understood through the lens of financial propriety. The issues that have historically dominated the conversation around professional ethics in the accountancy sector have been conflicts of interest, independence, or objectivity in client work. That conversation is changing.
Open in Who Shared Issue with article?
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