For many people, the biggest story of this summer has been the weather. If temperatures continue to rise, and records continue to be broken around the world, we can expect impacts felt on communities, economies and ecosystems on a unprecedented scale.  

It was Peter Bakker, CEO of the World Business Council for Sustainable Development (WBCSD), who famously predicted “accountants will save the world”. He argued that CFOs, FDs and finance teams are the ones who can articulate both why climate change is a critical business risk, and that sustainability is also a huge opportunity. 

On 7 October, ICAS hosts its fourth annual Sustainability Summit. In this issue we preview the event, which includes an interview with WBCSD Vice-President Fiona Watson, who says: “More individuals and companies are realising how important it is to allow their people to invest time in discussions around sustainability. This is not a nice-to-have – it’s a must-have.”

You can also read about the launch of our new series of five sustainability CPD courses – which are free and available exclusively to ICAS members. 

Sustainability is also an integral part of our syllabus, As Director of Professional Qualification, Cat Devaney CA played a pivotal role in launching both the new syllabus and Advantage, ICAS’ platform for digital learning. Cat is now ICAS Executive Director of Learning, in which role she’s striving to ensure ICAS never rests on its laurels. She talks about a new AI-powered learning prototype in development that will allow students to practise realistic professional scenarios. 

The ICAS students of today are the business leaders of tomorrow and many would-be CAs want a job where they can use their skills to create positive change. We speak to four CAs who were named among this year’s 35 CA Rising Stars. Their inspiring stories demonstrate how the ICAS qualification provides the foundation for our members to go beyond the numbers, making a difference by working with charities or promoting social mobility in one of the UK’s most deprived areas. 

And last but far from least, when Gail Boag became our CEO at the start of this year, one of her key objectives was to ensure that ICAS’ voice is being heard beyond the profession, out in the wider world. She is making good on that pledge, and you may have seen Gail and ICAS’ comments appearing in The Times, and elsewhere, on the issue of tax divergence. 

In her column for this issue she expands on those remarks, and it brings us back to sustainability. In this case, it is about the sustainability of public services.

Enjoy the issue.

Geoff Day

linkedin.com/in/geoff-day

For many people, the biggest story of this summer has been the weather. If temperatures continue to rise, and records continue to be broken around the world, we can expect impacts felt on communities, economies and ecosystems on a unprecedented scale.  

It was Peter Bakker, CEO of the World Business Council for Sustainable Development (WBCSD), who famously predicted “accountants will save the world”. He argued that CFOs, FDs and finance teams are the ones who can articulate both why climate change is a critical business risk, and that sustainability is also a huge opportunity. 

On 7 October, ICAS hosts its fourth annual Sustainability Summit. In this issue we preview the event, which includes an interview with WBCSD Vice-President Fiona Watson, who says: “More individuals and companies are realising how important it is to allow their people to invest time in discussions around sustainability. This is not a nice-to-have – it’s a must-have.”

You can also read about the launch of our new series of five sustainability CPD courses – which are free and available exclusively to ICAS members. 

Sustainability is also an integral part of our syllabus, As Director of Professional Qualification, Cat Devaney CA played a pivotal role in launching both the new syllabus and Advantage, ICAS’ platform for digital learning. Cat is now ICAS Executive Director of Learning, in which role she’s striving to ensure ICAS never rests on its laurels. She talks about a new AI-powered learning prototype in development that will allow students to practise realistic professional scenarios. 

The ICAS students of today are the business leaders of tomorrow and many would-be CAs want a job where they can use their skills to create positive change. We speak to four CAs who were named among this year’s 35 CA Rising Stars. Their inspiring stories demonstrate how the ICAS qualification provides the foundation for our members to go beyond the numbers, making a difference by working with charities or promoting social mobility in one of the UK’s most deprived areas. 

And last but far from least, when Gail Boag became our CEO at the start of this year, one of her key objectives was to ensure that ICAS’ voice is being heard beyond the profession, out in the wider world. She is making good on that pledge, and you may have seen Gail and ICAS’ comments appearing in The Times, and elsewhere, on the issue of tax divergence. 

In her column for this issue she expands on those remarks, and it brings us back to sustainability. In this case, it is about the sustainability of public services.

Enjoy the issue.

Geoff Day

linkedin.com/in/geoff-day

CONTENTS

Community & Social Value

Giving back, moving forwards
Four CAs nominated for the new category in the top 35 CA Rising Stars 2026 discuss what inspires them to use their skills for the wider good

Community & Social Value

Giving back, moving forwards
Four CAs nominated for the new category in the top 35 CA Rising Stars 2026 discuss what inspires them to use their skills for the wider good

Kate Hayward CA

‘Entrepreneurship should be a universal right’
Xero’s UK MD wants to see financial literacy taught in every classroom. She talks tax simplification and accountants as ‘people people’

Kate Hayward CA

‘Entrepreneurship should be a universal right’
Xero’s UK MD wants to see financial literacy taught in every classroom. She talks tax simplification and accountants as ‘people people’

ICAS Sustainability Summit 2026

From compliance to commercial value
Despite the pushback against net zero, the business case is stronger than ever

ICAS Sustainability
Summit 2026

From compliance to commercial value
Despite the pushback against net zero, the business case is stronger than ever

Working Abroad

The CA guide to working in the US
Two accountants who chose to move stateside offer practical advice to CAs thinking of doing the same

Resilience

Playing the long game
The word ‘resilience’ can seem more used than understood. We meet the experts to hear what it really entails

Resilience

Playing the long game
The word ‘resilience’ can seem more used than understood. We meet the experts to hear what it really entails

THOUGHT LEADERSHIP

Gail Boag CEO

Scotland needs to be aware of the impact on long-term behaviour of its growing tax divergence from the rest of the UK

THOUGHT LEADERSHIP

Cat Devaney CA

ICAS’ Executive Director of Learning on helping students find their own beat

THOUGHT LEADERSHIP

Gail Boag CEO

Scotland needs to be aware of the impact on long-term behaviour of its growing tax divergence from the rest of the UK

Cat Devaney CA

ICAS’ Executive Director of Learning on helping students find their own beat

PEOPLE

Meet the ATO

‘Our students will run the business one day.’ Two Hall Morrice CAs explain why the firm is bringing on more trainees

My Life in Numbers

Mairi Prior CA of SaxaVord Spaceport on the demands of managing a pioneering space business in one of the UK’s most remote locations

PEOPLE

Meet the ATO

‘Our students will run the business one day.’ Two Hall Morrice CAs explain why the firm is bringing on more trainees

My Life in Numbers

Mairi Prior CA of SaxaVord Spaceport on the demands of managing a pioneering space business in one of the UK’s most remote locations

INSIDE ICAS

For the Record

Member information, events and updates, including the ICAS Sustainability Summit

Learning and Development

A new suite of sustainability courses, free and exclusive to members

Courses

A range of ICAS courses to enhance your skills and fulfil your CPD

Rubli advertorial

AI won’t replace lease accountants, but it will change what makes them valuable

TaxCalc advertorial

Join us at Fusion Edinburgh to hear how tech and finance are reshaping practice

Member Benefits & Offers

We spotlight our partners, showing some of the benefits of ICAS membership

Obituaries

In memoriam

Disciplinary

Publicity notices

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For the Record

Member information, events and updates, including the ICAS Sustainability Summit

Learning and Development

A new suite of sustainability courses, free and exclusive to members

Courses

A range of ICAS courses to enhance your skills and fulfil your CPD

Rubli advertorial

AI won’t replace lease accountants, but it will change what makes them valuable

TaxCalc advertorial

Join us at Fusion Edinburgh to hear how tech and finance are reshaping practice

Member Benefits & Offers

We spotlight our partners, showing some of the benefits of ICAS membership

Obituaries

In memoriam

Disciplinary

Publicity notices

Executive Director of Engagement Geoff Day
Director of Brand, Marketing and Communications Kate Bremner

Head of Communications Stevie Brown
Content and Communication Managers Hailey Combe Hilde Oesterkloeft
Content and Communication Executives Dylan Tom, Ross Walter

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Cover artwork Rino Pelli @ IllustrationX
Contributors Cris Andrews, Fraser Allen, Nicola Smith
Thanks to Piers Martin
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Partnerships and Sales Manager Tony Hopkins thopkins@therivergroup.co.uk
Account Director Max Bray
Account Executive Jacob Leman-Scott

Production Director Nigel Mackay
Group Creative Director Scott McKenzie
Content and Digital Strategy Director Danielle Welton
Managing Director Rachel Middlewick
Finance Director Yeni Olubamowo
CEO Nicola Murphy

PICTURE CREDITS
Getty Images, Alamy, @Shetland Space Centre, Elgin Rotary Club