My priorities: five areas of focus for the year ahead

President David Cruickshank CA begins his term with an overview of the key issues affecting chartered accountancy – and where ICAS must make its voice heard

 

As this is my first column as ICAS President, I want to use this opportunity to set out what I see as the state of play in the profession at present, and to elaborate on my five priorities for my time in office. They appear in no particular order, but I believe each is significant in helping future‑proof our membership body as we look to 2030 and beyond.

1. Trust

As you all know, we are living through an era of extraordinary economic and social change, nationally and internationally. And one in which the spotlight has been shone on our institutions – including business.

You may recall the biennial trust survey carried out by Edelman DXI last year, which placed CAs as Scotland’s most trusted professionals. Trust in ICAS also grew from 74% in 2023 to 84% in 2025.

So, we have a credible and respected voice. We produce brilliant research, excellent papers and interesting standpoints, not least around tax simplification. I want to help amplify that voice, and I think the vast majority of members want us to do that too. They want to see their professional body take positions on the issues that matter.

So long as those stances are well thought through, objective and evidence-based, it should be possible to avoid politics – although some will always see political shadows lurking.

But we have the foundations on which to build and widen our influence, especially in the realm of trust.

2. Supporting the ICAS team

Closer to home, ICAS has not only responded to change but is leading the way in learning through the successful rollout of our new syllabus. This involved a massive investment of resources, but it has set us up not just for the here and now, but to continue developing, adapting, innovating and staying ahead of the field.

One of the advantages of being a smaller body is that we are agile and can move quickly. Furthermore, in Gail Boag we have a CEO who was not only a driving force behind the new syllabus, but whose commercial nous and experience in education mean we have the right person in place to ensure ICAS is always thinking ahead.

I see a big part of my role as supporting Gail and the team. I will consider my presidential term a success if they are successful.

3. The CA 

Any professional qualification will come under scrutiny in an AI-enabled world, and questions will arise about the extent to which people want to spend three or four years training to earn those designatory letters after their name.

I believe that making the syllabus so relevant to a new generation, and instilling it with such a strong ethical core, means the CA qualification has real value for young people who want not only a successful career, but one that can take them around the world.  

We have to keep making the case and reinforcing those messages, because the time horizons of generations Z and Alpha are much shorter than those of their predecessors.

“I remain convinced that the more diversity you have in teams, the better the results, the greater satisfaction of all stakeholders and, ultimately, the stronger the financial performance”

4. AI and ethics

This is a particular hobby horse of mine – I am about three parts excited by AI to one part scared of it.

Wherever you sit on that scale, there is clearly a huge gap around the governance of AI, as has been highlighted by leading academics from Edinburgh and Cambridge, as well as Professor Dame Wendy Hall, who addressed last year’s ICAS Conference. Who controls the algorithms? Who controls the sources? Who validates the data and ensures the right processes are in place? Sometimes we are remarkably light in these areas.

For a body such as ICAS – where we rely on data, legislation and interpretations of that legislation all being robust – it’s critical to have good governance of how AI is working in practice.

I can see ICAS acting as a catalyst in bringing together bodies from industry, academia and the larger firms. It is not something that could be achieved within my year as President, but I would like to get things moving so that we have some sort of roadmap for what ‘good’ could look like.

5. Social mobility

Big firms and industry have been making massive efforts to reach out to less advantaged schools and communities. But, frustratingly, many of the people they are trying to attract still do not believe accountancy is a profession for them.

Notwithstanding all that effort and all the online information, they either do not know much about the profession or simply cannot relate to it. They may never have come across anyone who is an accountant; and, to fall back on that old expression, you can’t be what you can’t see.

I saw it firsthand during my time at Deloitte, and I remain convinced that the more diversity you have in teams, the better the results, the greater the satisfaction of all stakeholders and, ultimately, the stronger the financial performance. When I’m talking to people who are sceptical about the benefits of diversity, I start from the bottom line, and then work in all the other good things that come from it.

I have been involved with the ICAS Foundation for more than five years, but I also want to get more CAs involved as mentors. Because that is often cited as one of the most valuable forms of support for people who have not come from professional backgrounds and may lack the obvious networks to help them.

I know that this is also a subject our Deputy President, Jonny Jacobs CA, and Vice President, Elizabeth Gammie CA, are equally passionate about because, in different ways, they have seen the benefits of mentoring. On that note, I want to congratulate Jonny on his investiture ceremony at Windsor Castle last month, having been awarded an MBE in the King’s Birthday Honours for services to mental health.

I’m also looking forward to speaking with members at our Meet the President events and getting to see the CA Rising Stars 2026 awards. It was humbling reading their entries and thinking: “Did I do all that at their age? No, I did not.”

The range of achievements and experiences across all our entrants was phenomenal. The 35 selected serve as a great advertisement for the CA qualification – proof that it lays the foundations both for a successful career and for making a positive impact.

Register now for the Meet the President & CA Rising Stars 2026 evening in London