This episode looks at routes to the C-suite, and the traits, skills and capabilities you’ll need to get you there. Accountants are highly represented in the C-suite, with one in four CEOs holding the qualification according to research by Robert Half.

However, the working world is going through rapid technological and cultural transformation. So how is that changing the competencies that organisations look for in their leaders? And how can you best prepare yourself for taking on those roles in the future?

Links

ICAEW: Soft skills for leaders (CPD) - https://www.icaew.com/insights/viewpoints-on-the-news/2025/jul-2025/free-cpd-soft-skills-for-leaders

ICAEW: Traits of modern CFOs - https://www.icaew.com/insights/viewpoints-on-the-news/2024/jul-2024/what-traits-make-up-the-modern-cfo

ICAEW: Eight lessons from my first year as CFO - https://www.icaew.com/insights/viewpoints-on-the-news/2026/feb-2026/eight-lessons-from-my-first-year-as-a-cfo

ICAEW: How to deal with team conflict - https://www.icaew.com/insights/viewpoints-on-the-news/2026/jan-2026/management-skills-how-to-deal-with-team-conflict

Host

Philippa Lamb

Guests

• Neil Cutting, Transformation Director at Oracle
• Zana Goic Petricevic, leadership transformation expert
• Richard Davis, founder and CEO, FNLY

Producer

Natalie Chisholm

Episode first published: 10 February 2026
Podcast recorded: 21 January 2026

This episode covers AI and tax work and ISA 600 on group audits, following the release of two pieces of guidance on the topics.

With several tax cases in which AI has been used and provided incorrect or misleading information, we outline how to apply the five fundamental ethical principles to AI use.

ISA 600 on group audits was revised, effective for audits of financial statements for periods commencing on or after 15 December 2023. These changes are quite wide ranging, particularly when it comes to the treatment of component auditors. We go through the details.

Links:

ICAEW: Professional conduct in relation to taxation (PCRT) - https://www.icaew.com/technical/tax/working-in-tax/pcrt

ICAEW: Auditing groups of companies - https://www.icaew.com/technical/audit-and-assurance/audit/group-audit

HMRC v Gunnarsson - https://assets.publishing.service.gov.uk/media/688240632b6fd60b7c16100d/HMRC_v_Gunnarsson_final_decision.pdf

ICAEW: PCRT Guidance on ethical use of AI - https://www.icaew.com/technical/tax/working-in-tax/pcrt/topical-guidance-application-of-pcrt-to-ethical-use-of-artificial-intelligence-tools

ICAEW: Use of AI criticised in tax case - https://www.icaew.com/insights/tax-news/2025/aug-2025/use-of-ai-criticised-in-tax-case

ICAEW: Group auditing: nine key changes for auditors - https://www.icaew.com/insights/viewpoints-on-the-news/2026/jan-2026/group-auditing-nine-key-changes-for-auditors

Host

Philippa Lamb

Guests

• Sophie Wales, Director of Regulatory Policy at ICAEW
• Catherine Hardinge, Partner, Price Bailey

Producer

Natalie Chisholm

Episode first published: 3 February 2026

Podcast recorded: 28 January 2026

Celsius network claimed to be a safe place to trade digital currencies and assets. In reality, it was using customers’ money for its own ends. In the first Behind the Numbers of the New Year, we explore the collapse of digital currency platform Celsius network, the scandal that followed, and its lasting impact on crypto asset regulation, particularly custody.

Since that scandal, international regulators including the Financial Conduct Authority have been looking at custody rules and wider regulation around digital assets. But are they on the right track?

Transcript

Read the full transcript of this episode here - https://www.icaew.com/insights/podcast/behind-the-numbers/how-the-celsius-scandal-is-reshaping-crypto-regulation/transcript

Links

Founder of Celsius sentenced to 12 years for fraud - https://www.justice.gov/usao-sdny/pr/founder-celsius-sentenced-12-years-fraud-and-market-manipulation

Celsius investigation: all the red flags - https://fortune.com/2023/02/07/celsius-network-investigation-red-flags/

FCA Crypto Roadmap - https://www.fca.org.uk/publication/documents/crypto-roadmap.pdf

FCA: Stablecoin issuance and Cryptoasset Custody proposals - https://www.fca.org.uk/publications/consultation-papers/cp25-14-stablecoin-issuance-cryptoasset-custody

ICAEW: The Future of crypto regulation: key considerations - https://www.icaew.com/insights/viewpoints-on-the-news/2025/nov-2025/the-future-of-crypto-regulation-key-considerations

Host

Philippa Lamb

Guests

• Polly Tsang, Senior Financial Services Regulatory Manager, ICAEW
• Jessica Caws, Co-Head of Financial Services at Birketts LLP
• Shermeen Kazmi, Partner, Grant Thornton

Producer

Natalie Chisholm

Episode first published: 12 January 2026

Podcast recorded: 16 December 2025