An overhaul of Companies House, scrutiny of behavioural misconduct and spread of AI will shape the year ahead for accountants, explain Julie Matheson, partner, and Ian Ko, senior associate, in the accounting services regulatory team at Kingsley Napley LLP

Moore Kingston Smith, auditor of British Steel for just over a year, has resigned citing problems with inventory controls and going concern issues

Taxpayers are being warned to pay any tax due by the 31 January deadline as HMRC interest rates hit their highest rate for more than 20 years