2010

Finance Act 2019: overview

In our downloadable overview, we highlight some of the main areas and impact of the Finance Act 2019.

Making Tax Digital for VAT: frequently asked questions

From April 2019, most VAT-registered businesses with a taxable turnover above £85,000 must follow the rules for MTD for VAT. There are many reasons why some businesses may not be able to comply with the rules and so it is worth recapping and discussing the exemptions that are available. For more details, download our factsheet of frequently asked questions.

Proposed International Standard on Related Services 4400 (Revised), Agreed-Upon Procedures Engagements

ACCA CA ANZ joint response to IAASB's proposed International Standard on Related Services 4400 (Revised)

Technical factsheet: Payment Services Regulations 2017

The Payment Services Regulations 2017 (PSRs 2017) came into force on 13 January 2018 and are now the main piece of legislation governing payment services in the UK. PSRs 2017 bring the European Payments Law, known as PDS2 (second Payments Directive), into UK law.

ACCA response to HM Treasury and HMRC Digital Services Tax consultation

ACCA welcomes the opportunity to provide views in response to HM Treasury on digital services tax (DST).

International Public Sector Conference 2019: papers

Here we present the three successful papers submitted for the ACCA International Public Sector Conference 2019.

Freedom of movement to live and work during the transitional period and beyond

Download our factsheet on how freedom of movement will be affected in the event of no deal

Importing and exporting in a no-deal Brexit scenario

Download our factsheet to find out how import and export will be affected by no deal

Further no-deal guidance – directory and materials

Download our factsheet for links to useful information on a range of issues affected by no deal

Making Tax Digital for VAT bridging software: a practical guide

With the Making Tax Digital deadline only few weeks away, ACCA and QuickBooks are working together to support firms with their final preparations.

Corporate Transparency and Register Reform: Consultation response

Consultation response on options to enhance the role of Companies House and increase the transparency of UK corporate entities

Integrated reporting in Turkey - current situation, stakeholders' perceptions and expectations

This is a joint research, carried out by ACCA, CFGS and KPMG Turkey and aims to reveal views of the Turkish business world regarding integrated reporting and corporate reporting practices.

Technical factsheet: guidance on access to information by successor auditors

Guidance on the procedure expected to be followed by ACCA members and member firms whenever the office of statutory auditor changes (and access to information held by the predecessor auditor) is sought.

Guidance on winning business and accountancy awards

In the ACCA awards factsheet you can find guidance on the attributes of a good awards entry, how to maximise the impact of entering and some of the awards firms may wish to enter. Practitioners may also wish to help clients enter awards.

Call for feedback: report on climate-related disclosures by the Technical Expert Group on Sustainable Finance

ACCA welcomes the opportunity to provide views in response to the Technical Expert Group on Sustainable Finance's report on climate-related disclosures.

Business and economic outlook report 2019

This report is jointly commissioned by MIA (Malaysian Institute of Accountants) and ACCA (Association of Chartered and Certified Accountants) to provide insights into the collective view of accountants and finance professionals on the business and economic outlook for Malaysia in 2019.

Proposed internal governance rules

ACCA is grateful for the opportunity to respond to the consultation paper published by the LSB, and for the continuing discussions between our two organisations. This response has been prepared in consultation with the Chairman of ACCA's Regulatory Board.

Costing property development inventories

The extent and timing of profit recognition has always been a difficult area of judgement for property development. IFRS15 has during 2018 been changing the way revenue has been recognised in financial reports.Equally significant for profit is the measurement of the costs to allocate against the revenue.Angus Thomson a staff member at the Malaysian Accounting Standards Board has prepared technical advice for ACCA on some questions around the cost of property development inventories and its allocation as cost of sales.

Engagement letters - updates and changes

ACCA has produced a series of engagement letter templates for use in the UK

SORP for limited liability partnerships

The CCAB has published a new edition of the LLPs SORP

Financial instruments with characteristics of equity

ACCA welcomes the opportunity to provide views in response to the IASB's Discussion Paper on financial instruments with characteristics of equity.

Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future

On 27 February 2019, ACCA and Deloitte jointly organised an event in Brussels called Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future, in order to explore how shifting tax from labour to natural resource use, pollution and consumption could help meet the goals of the Paris Climate Agreement, the UN Sustainable Development Goals (SDGs) and an inclusive, circular economy.

Self-assessment exclusions

There are ongoing problems with the SA tax calculator

The impact of Digital and Artificial Intelligence on audit and finance professionals: harnessing the opportunities of disruptive technologies

To address the myths and fears around AI and the role of humans in the value chain, ACCA and EY held a lively roundtable on how to harness the opportunities offered by these new disruptive technologies.

Recovering the costs of the Office for Professional Body Anti-Money Laundering Supervision (OPBAS): proposed fee rates for 2018/19

Comments from ACCA on consultation paper CP18/32 Published by the Financial Conduct Authority (FCA).

Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future

Considering the challenges societies are facing today, it is time to rebalance our tax systems and use tax as a force for good.

HMRC podcasts

HMRC has launched a suite of podcasts

Making tax digital: pilot communication

Members should be aware that HMRC is contacting clients directly about their MTD obligations

Exposure Draft, ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement

ACCA CA ANZ joint response broadly supports the proposed methodology, which we believe has the capacity to enhance the auditor’s risk assessment procedures, and therefore increase audit quality.

Statutory audit market study

Comments from ACCA to a public consultation issued by the Competition & Markets Authority.

IFRS 15 – revenue recognition steps

The five revenue recognition steps of IFRS 15 and how to apply them.

Budget 2018

Find out all you need to know about the Budget with our special issue of In Practice

Scale-ups: converting vision into strategy and governance

On 28 November 2018, ACCA, Barclays, ecoDa and SMEunited organised an event on Scale-Ups: converting vision into strategy and governance, to discuss how policy-makers, investors and corporates can support high-growth companies in Europe.

Amending HMRC's Civil Information Powers

Comments from ACCA to a public consultation issued by HM Revenue & Customs.

ACCA's Benevolent Fund

Our fund is here to help those in need of support

Summary of changes affecting ATOL reporting accountants

The ATOL reporting rules changed on 1 July

ACCA guide to... your website strategy

A good website strategy turns your business and marketing plans into revenues and profits. Learn how to identify your strategy with this guide.

Event report: Collaborative economy and new business models’ challenges

ACCA, UEAPME and European Movement International are delighted to invite you to a lively panel discussion to discuss the main features of these new business models, the opportunities but also their limits, and how policymakers can support innovation while also protecting consumers, workers and communities.

Technical factsheet: exempt regulated activities registration

ACCA accountancy firms in the UK can carry out a limited range of regulated activities, known as exempt regulated activities

Making tax digital for VAT

VAT Notice 700/22: Making Tax Digital for VAT, HMRC guidance and free ACCA member guidance are available

Model accounts

ACCA is updating its successful and regularly requested free proforma model accounts

Anti-money laundering

Under the regulations practitioners 
are required to risk-profile their business.

Technical factsheet: email security

Email security issues are some of the biggest threats to productivity and profitability. This factsheet, produced in partnership with Barclays, looks at the risks and examines the pros and cons of various security methods.

Technical factsheet: accounting and tax treatment of IR 35 deductions in the public sector

The guidance explores whether or not to show the income in the company accounts as net or gross and provides a preferred accounting treatment of the transactions together with journal entries.

Independent Review of the Financial Reporting Council: call for evidence

ACCA's response to Independent Review of the Financial Reporting Council: call for evidence.

Checklist: recruiting

When taking on staff it's vitally important to hire the right person with the right skills to fill company need.

Checklist: inducting new employees

Our step-by step guide will provide everything new employees need and help them to feel settled.

Checklist: getting the right skills mix

Every business needs a range of employee skills to function effectively – from people management and development abilities to financial acumen, and from general sales and negotiation skills to specific industry knowledge.

Checklist: franchising your business

You're ready to grow your business, but need finance. Could franchising be the answer?

Checklist: carrying out health and safety risk assessments

A risk assessment identifies the risks posed by your workplace, practices and processes, and helps you identify, eliminate or reduce those risks.