United Kingdom: Accounting and Audit

The first blog in this series explored the revised professional behaviour framework introduced by the ICAEW and ICAS Codes of Ethics and considered the distinction between professional and personal life.

A delegated regulation relating to the EUPR has been published in the Official Journal and entered into force on 16 August 2026. It was expected to apply from 5 June 2026, alongside the EU Listing Act amendments to the EUPR, but was delayed. The delegated regulation introduces a significantly simplified and more standardised prospectus regime, including streamlined disclosure requirements, a new EU IPO prospectus for first-time listings and mandatory standard formats for single-document equity prospectuses

It is a truism in business administration that almost all business entities – right from the small sole trader through to the multinational corporation – need to devote considerable time to generating new business as well as effectively servicing existing client needs. Those elements work in tandem, to help grow the business and to then maintain that customer base.