Intelligence

Earlier this week the Department for Business, Innovation, Science and Trade published the long awaited Modernising Corporate Reporting consultation, seeking views on how the corporate reporting framework in the UK could be modernised to better meet the needs of companies, investors and the wider economy.

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.

The Supreme Court of Nigeria has settled a long-standing controversy in the accountancy profession regarding whether audit firms can validly sign audit reports in their corporate name, or whether only individual chartered accountants should sign such reports. This landmark decision reverses a 2010 Federal High Court ruling and has profound implications for professional accountability, disciplinary measures, and the future structure of Nigeria's accountancy profession.

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

Access to capital in the cannabis industry is increasingly driven by financial credibility, not just market opportunity or growth potential.

Whether you are an entrepreneur, an existing insurance professional or an international group looking to establish an insurance intermediary in Cyprus, it is essential to understand the licensing process, the legal requirements and the ongoing regulatory obligations before commencing operations.