Europe: Accounting and Audit

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.
Article
Money Covered: The Week That Was – 2 October 2026
The Institute of Chartered Accountants in England and Wales warns that a record 1.8 million UK taxpayers could receive simple assessment tax bills from HMRC this year, driven by frozen personal allowances, the state pension triple lock, and higher interest rates. The Prudential Regulation Authority provides thematic feedback on auditors' IFRS 9 reports, while the Financial Conduct Authority releases new retirement income market data and finalised guidance on crypto asset firm risk assessments.
United Kingdom Accounting
RPC
Article
Credit Control In Higher Education: Practical Strategies For Managing Student And Commercial Debt
Higher education institutions are under increasing financial pressure, making effective credit control more critical than ever. This article examines the strategic importance of debt recovery in universities and colleges, exploring the balance between robust financial processes and the unique challenges of managing student debt alongside commercial obligations. Discover practical strategies for strengthening cash flow, improving collection rates, and building financially resilient institutions.
United Kingdom Accounting
SM
Shakespeare Martineau
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Accounting Standards

Article
Modernising UK Corporate Reporting: Financial And Narrative Reporting Reform
The UK government has launched a consultation on modernising corporate reporting frameworks, proposing significant reforms to financial and narrative reporting requirements. The consultation explores simplifying the connection between company law and accounting standards, reducing prescriptive narrative reporting obligations, and introducing a new solvency-based regime for distributable profits.
United Kingdom Commercial
BS
Burges Salmon
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Credit Control and Cashflow

Article
Construction Industry Battling Lack Of Appetite For Risk, Long Payment Terms And Skills Shortages
The UK construction industry faces mounting pressures from wafer-thin margins, late payment practices, and skills shortages that threaten its ability to deliver the government's ambitious infrastructure and housing targets. Industry leaders gathered to discuss how structural issues in procurement, risk allocation, and cash flow are preventing the sector from converting opportunity into sustainable growth, despite demand for £718 billion in pipeline projects over the next decade.
United Kingdom Real Estate
HCR Law
Article
Credit Control In Higher Education: Practical Strategies For Managing Student And Commercial Debt
Higher education institutions are under increasing financial pressure, making effective credit control more critical than ever. This article examines the strategic importance of debt recovery in universities and colleges, exploring the balance between robust financial processes and the unique challenges of managing student debt alongside commercial obligations. Discover practical strategies for strengthening cash flow, improving collection rates, and building financially resilient institutions.
United Kingdom Accounting
SM
Shakespeare Martineau
Article
Six Ways Fractional CFOs Improve EBITDA In 2026
As economic uncertainty and rising costs pressure businesses in 2026, many companies are turning to fractional CFO services as a strategic solution to improve profitability without the expense of a full-time executive. This analysis explores six specific ways these services enhance EBITDA, from optimizing pricing strategies and managing cash flow to reducing operational waste and preparing for financing events.
Switzerland Accounting
GGI Global Alliance
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Actuarial Services

Article
Central Bank Consults On Revised Domestic Actuarial Regime For Irish (Re)Insurers
The Central Bank of Ireland has launched Consultation Paper 171, proposing significant refinements to its domestic actuarial regime and guidance for insurance and reinsurance undertakings. These changes affect the Head of Actuarial Function role, reserving policies, peer review requirements, and various life and non-life specific elements, with the consultation open for submissions until October 2026.
Ireland Insurance
WF
William Fry
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Audit

Article
Money Covered: The Week That Was – 2 October 2026
The Institute of Chartered Accountants in England and Wales warns that a record 1.8 million UK taxpayers could receive simple assessment tax bills from HMRC this year, driven by frozen personal allowances, the state pension triple lock, and higher interest rates. The Prudential Regulation Authority provides thematic feedback on auditors' IFRS 9 reports, while the Financial Conduct Authority releases new retirement income market data and finalised guidance on crypto asset firm risk assessments.
United Kingdom Accounting
RPC
Article
Investing In Practical Digital Transformation
Grant Thornton Malta operates as an independent member firm within the global Grant Thornton network, providing assurance, tax, and advisory services to clients. Each member firm functions as a separate legal entity, delivering services independently without creating partnership obligations or liabilities between firms. The brand operates under a coordinated international framework while maintaining distinct operational and legal boundaries.
Malta Accounting
GT
Grant Thornton Malta
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Latest Videos

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