
I’m delighted to announce that this issue features the launch of CA Rising Stars 2025. This is our new annual event for highlighting and celebrating the most talented CAs aged 35 and under from across the world.
A CA who is 35 or under can nominate themself or be nominated by a colleague; a CA over 35 can nominate a younger CA, but cannot themself be nominated. We wholeheartedly encourage you to enter, should you be eligible, because receiving recognition from one’s peers can act as a springboard for the next stage of your career.
You may remember our previous iterations of this competition – including Top 35 CAs Under 35 and One Young CA. Making it to the final judges’ selection is a great achievement to add to your CV or LinkedIn profile. It means you’re among the best of the best. You can read more about this year’s CA Rising Stars – including how to enter and how to nominate someone else – here.
The judges will also select the one standout CA to represent ICAS at the One Young World Summit this year in Munich. Past winners of One Young CA make for an impressive roll of honour, including Indy Singh Hothi CA, who won in 2015 and went on to became ICAS President, while Jonny Jacobs CA was our overall winner in 2016 and has just been elected as our Vice-President.
One of countless CAs who have gone on to enjoy a stellar career is Colin Crosby CA, Chair of Audit Scotland. He is interviewed in this issue alongside Auditor General Stephen Boyle, talking about their mission to “make a difference to the people of Scotland”. Stephen will also be one of the panellists for our Scotland's Fiscal Future event in June.
This issue seems the publication of the results of our CA Careers Survey, which reveals what our members think about their careers and the issues they will face over the next five years.
No prizes for guessing that AI features prominently there, but anyone who thinks new tech is an existential threat to the profession should read CEO Bruce Cartwright CA’s column, which builds on his recent open letter to former Chancellor, Jeremy Hunt.
Finally, we speak to Alex Bond Burnett, who is the keynote speaker at this year’s Practice Conference in Glasgow on 11 June. You can read about her remarkable career journey here.
Sarah Speirs, ICAS Executive Director of Member Engagement and Communications linkedin.com/in/sarah-speirs-1b9ba529
Enter yourself or someone else for CA Rising Stars 2025
I’m delighted to announce that this issue features the launch of CA Rising Stars 2025. This is our new annual event for highlighting and celebrating the most talented CAs aged 35 and under from across the world.
A CA who is 35 or under can nominate themself or be nominated by a colleague; a CA over 35 can nominate a younger CA, but cannot themself be nominated. We wholeheartedly encourage you to enter, should you be eligible, because receiving recognition from one’s peers can act as a springboard for the next stage of your career.
You may remember our previous iterations of this competition – including Top 35 CAs Under 35 and One Young CA. Making it to the final judges’ selection is a great achievement to add to your CV or LinkedIn profile. It means you’re among the best of the best. You can read more about this year’s CA Rising Stars – including how to enter and how to nominate someone else – here.
The judges will also select the one standout CA to represent ICAS at the One Young World Summit this year in Munich. Past winners of One Young CA make for an impressive roll of honour, including Indy Singh Hothi CA, who won in 2015 and went on to became ICAS President, while Jonny Jacobs CA was our overall winner in 2016 and has just been elected as our Vice-President.
One of countless CAs who have gone on to enjoy a stellar career is Colin Crosby CA, Chair of Audit Scotland. He is interviewed in this issue alongside Auditor General Stephen Boyle, talking about their mission to “make a difference to the people of Scotland”. Stephen will also be one of the panellists for our Scotland's Fiscal Future event in June.
This issue seems the publication of the results of our CA Careers Survey, which reveals what our members think about their careers and the issues they will face over the next five years.
No prizes for guessing that AI features prominently there, but anyone who thinks new tech is an existential threat to the profession should read CEO Bruce Cartwright CA’s column, which builds on his recent open letter to former Chancellor, Jeremy Hunt.
Finally, we speak to Alex Bond Burnett, who is the keynote speaker at this year’s Practice Conference in Glasgow on 11 June. You can read about her remarkable career journey here.
Sarah Speirs, ICAS Executive Director of Member Engagement and Communications sspeirs@icas.com
Enter yourself or someone else for CA Rising Stars 2025
CONTENTS
Time to shineIntroducing ICAS’ new hunt to find the top 35 CAs aged 35 or under – as well as the one standout who will represent us at the annual One Young World gala. Find out how to nominate a colleague – or yourself

Time to shineIntroducing ICAS’ new hunt to find the top 35 CAs aged 35 or under – as well as the one standout who will represent us at the annual One Young World gala. Find out how to nominate a colleague – or yourself
Audit Scotland
Is Scotland getting value for money?Stephen Boyle and Colin Crosby CA of the national auditor on their mission to ‘make a difference to the people of Scotland’

Audit Scotland
Is Scotland getting value for money?Stephen Boyle and Colin Crosby CA of the national auditor on their mission to ‘make a difference to the people of Scotland’
Alex Bond Burnett
Science of storytellingThe behavioural scientist, executive coach and accountancy entrepreneur on culture, communication and better conversations

Alex Bond Burnett
Science of storytellingThe behavioural scientist, executive coach and accountancy entrepreneur on culture, communication and better conversations
CA View
Doing the right thing
Mary Campbell CA says that without good governance even great institutions such as the Post Office can be floored by self-interest and cowardice

CA View
Doing the right thing
Mary Campbell CA says that without good governance even great institutions such as the Post Office can be floored by self-interest and cowardice
2025 Careers Survey
From work-life balance to personal ambitions to the looming gamechanger that is AI, how our members feel about the profession

2025 Careers Survey
From work-life balance to personal ambitions to the looming gamechanger that is AI, how our members feel about the profession

News and Comment
The Account
Business news, including the birth of the financial thriller, a black-owned British unicorn and UK Overshoot Day
Bruce Cartwright CA
Dear Jeremy, we’re not just number-crunchers – this is what accountants do…
President’s View
Alison Cornwell CA looks back on a presidential year of AI, ATOs and a major first for ICAS
People
My life in numbers
Emily Kennedy CA, founder of KPMG’s Neurodiversity Network, on finding her own way to get things done
People
My life in numbers
Emily Kennedy CA, founder of KPMG’s Neurodiversity Network, on finding her own way to get things done
Inside ICAS
For the Record
Member information, events and updates, including the new office bearer team
Learning & Development
Technical Update for Accountants in Business – regulation, tax and financial reporting
Inside ICAS
For the Record
Member information, events and updates, including the new office bearer team
Learning & Development
Technical Update for Accountants in Business – regulation, tax and financial reporting
Courses
A range of ICAS courses to enhance your skills and fulfil your CPD
Partnerships
We spotlight our partners, showing some of the benefits of ICAS membership
Obituaries
In memoriam
Disciplinary
Regulatory notice
Editor in Chief Sarah Speirs
Head of Communications Stevie Brown
Content and Communication Manager Hilde Oesterkloeft
Content and Communication Executives Dylan Tom, Ross Walter
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Editor Ryan Herman
Creative Director Phil Tristram
Chief Sub-Editor Steve Yates
Picture Editor Paul Ashman
Contributors Fraser Allen, Cris Andrew, Julie Burniston
Thanks to Lola Bauermeister, Agathe Charbon, Stevie Chick, Alison Lawn
Editorial Director (Business) Lysanne Currie
Partnerships and Sales Manager Andrew Lawston alawston@therivergroup.co.uk
Partnerships and Account Executive David Dagun
Account Director Max Bray
Account Executive Jacob Leman-Scott
Production Director Nigel Mackay
Group Creative Director Scott McKenzie
Group Strategy Director Christian Ruland
Managing Director Rachel Middlewick
Finance Director Gavin Love
CEO Nicola Murphy
PICTURE CREDITSGetty Images, Alamy, Marshmallow