Welcome to the Winter 2023 edition of our briefing for Professional Institutes and Membership Bodies (PIMBs).

While many may be happy to see the back of the last few years, 2023 has started with a number of challenges for the membership sector. From inflation and the cost of living challenges, to members’ assessment of value and staff recruitment and retention, the current year will see the need for increased strategic and financial planning to ensure membership organisations remain relevant as well as sustainable.

To tackle the issues relating to recruitment, David Sneesby, CEO, The LSL Group, provides an insight into the current recruitment market and the implications of candidate expectations.

Nick Bustin, Employment Tax Director, provides his latest thoughts on employment tax matters considering IR35 and employment status. There is also a reminder on how pension salary exchange can be used to see a small increase in ‘take home’ pay.

Cyber attacks remain on most organisations risk registers and in this edition of the briefing, Simon Bulleyment, Director, Sibrossa Ltd, considers ransomware and its implications for the sector.

Our final two articles are focussed on the changes and challenges within the audit sector and its increased regulation with Tom Stock, Technical Director, providing and update on the impact of ISA315 on audits while Emma Gabe, Senior Audit Manager, considers the digital transformation of audit.

My thanks to those who contributed articles and insights to this publication. We look forward to seeing you, in person or virtually, at upcoming events throughout 2023 and as ever, the haysmacintyre team will be happy to discuss any issues with you.