The CA

Welcome to our September issue. We mark our first issue of the autumn with the 35 CA Rising Stars for 2025. On the first page you can see the 31 runners-up, then click to reveal the three category winners and the overall winner. Having been a member of the panel who chose that 35 from scores of excellent entries, I’m sure I can speak for all of us in saying the judges had to make a number of tough decisions.

Cybercrime is not caused by lone hackers - it’s a global, professionalised industry. In this interview, Kerrie Machin, Business Development Director, Mitigo Cybersecurity, explains why cyber risk management can’t be left to IT teams, how the most common attacks are unfolding today, and what the regulatory landscape means for accountancy firms. Q: Kerrie, what is the scale of the cyber threats accountancy firms are currently facing?

Home / news insights events / news / practice / Court of Session refuses first orders in disputed winding-up petition In a recent decision of the Outer House of the Court of Session, Lord Lake refused to grant first orders in a petition to wind up Ayres Wynd Developments Limited. The case acts as an important reminder on the use of caveats, the treatment of disputed debts in winding-up proceedings and the procedural discretion available to the court.

Skip to main content Issues logging in? Find information on how to login to Advantage or our Assessment platform here Home / news insights events / news / member rewards / Latest answers to your Making Tax Digital for Income Tax Self Assessment questions Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) is a UK government initiative to modernise the tax system by requiring digital record-keeping and reporting for income tax.

Skip to main content Issues logging in? Find information on how to login to Advantage or our Assessment platform here Home / news insights events / news / member rewards / Bupa health insurance for ICAS members Get an exclusive 10% discount as an ICAS member for Bupa By You health insurance. When life’s non-stop, taking time out for a health issue might not feel like an option.

Planned changes to filing requirements for companies and Limited Liability Partnerships (LLPs) trailed in June by Companies House are now the subject of further engagement with stakeholders. In late June, Companies House communicated key planned changes to its filing requirements directly to stakeholders with the intention of making a formal announcement in early July.

Susan Cattell looks at the latest developments on proposals to help taxpayers get their tax right through improved third-party data. In June ICAS responded to the latest consultation on how data HMRC receives from third parties could be improved and used to help taxpayers get their tax right, for example though more accurate PAYE coding and pre-population. The main types of data covered were: Financial account information – including bank and building society interest (BBSI) and other interest.

Read our latest insolvency technical update – your round-up of the recent developments in insolvency. Code of ethics for insolvency practitioners A revised code of ethics for insolvency practitioners has been issued and will come into effect on 1 October 2025. The revisions relate primarily to professional behaviour, role and mindset and technology. Advance notification of redundancies - HR1 The Insolvency Service have announced that form HR1 will be moving to digital submission only.

Susan Cattell reviews the outcome of the consultation on giving HMRC more powers to deal with tax advisers facilitating non-compliance. In May 2025, we responded to a significant consultation for all tax advisers which asked for views on: Enhancing HMRC’s powers to investigate tax advisers where HMRC suspects their actions have led to an inaccuracy in a taxpayer’s document. Enabling HMRC to request information from tax advisers where HMRC suspects misconduct (file access notices).

The accountancy profession is undergoing a large transformation. What was once a paper-heavy, compliance-driven industry is now becoming a digitally enabled, insight-led profession. From artificial intelligence (AI) to cloud computing, technology is not just changing how accountants work, it’s redefining the value they deliver. But with innovation comes risk. As firms embrace digital tools, they also expose themselves to new vulnerabilities.