Public sector and IR35 suppliers

Guidance to share with clients who operate in the public sector

People with significant control

Companies must provide details of their PSCs

FRS 105 – a new reporting regime for micro-companies

Guidance to share with clients who operate in the public sector

Empowering businesses to engage with sustainable finance and the SDGs

The European Bank for Reconstruction and Development (EBRD), ACCA (the Association of Chartered Certified Accountants) and Barclays are delighted to invite you to a lively discussion on the proposals from the European Commission Action plan and the alignment of business strategies and corporate reporting contribution in meeting the SDGs and sustainable finance objectives.

Directors’ loan account – valid entries are vital

Failing to record directors’ loans can prove costly

Loans to participators

How to handle written off payments to participators, directors and employees

FRS 101: reduced disclosure framework election

Parent companies wishing to take advantage of FRS 101 'reduced disclosure framework' need to notify shareholders

When unincorporated businesses can apply FRS 105

FRS 105 can be applied by unincorporated businesses that meet the size criteria

FRS 101 and FRS 102 tax overview

New guidance outlines the key tax considerations for companies transitioning from old UK GAAP to the new standards

Investment properties – practical issues adopting new UK GAAP

A look at the differences between FRSSE 2015, FRS 105 and FRS 102 and the new UK GAAP regime for transfers between investment properties and other classes of assets

FRS 102: accounting for director loans and inter-group loans

When is a loan from a director a financial instrument?

Implementing FRS 102 – problem areas

Members have raised a number of FRS 102 issues where ‘new’ UK GAAP is different from the previous treatment

FRS 102 intangible assets – what’s changed?

A look at the main differences between the old and the new UK GAAP regime, concerning intangible assets.

The latest changes to FRS 102

A summary of the latest incremental improvements and clarifications to (FRS) 102

ICO: GDPR fees

The introduction of the General Data Protection Regulation will affect fees issued by the Information Commissioner's Office

Accounting standards

The Financial Reporting Council has issued revised accounting standards following the triennial review

Anti-money laundering guidance

CCAB guidance on anti-money laundering regulations is now available

Apprenticeship levy – English account

Levy-paying businesses finally have the option of transferring funds to another organisation

ACCA response to IPSASB Exposure Draft 63, Social Benefits

ACCA response to an Exposure Draft issued for comment by the International Public Sector Accounting Standards Board (IPSASB) in October 2017.

The value of NEDs in SMEs, report by UWE

ACCA is proud to be part in sponsoring The value of non-executive directors to small and medium size enterprises, including a gender perspective, a report by the University of West England.

ACCA comments on SORP consultation - Update Bulletin 2

ACCA response to an invitation to comment issued by the Charity Commission for England and Wales and the Office of the Scottish Charity Regulator in February 2018.

Brexit impact on financial services: second edition

This report describes the impact of Brexit, as perceived by professional accountants working in financial services globally.

Company purchase of own shares

This technical factsheet explains how a company can buy back shares from shareholders

FRC strategy, draft budget and levy proposals

ACCA response to a public consultation issued by the Financial Reporting Council (FRC): Strategy 2018/21 and draft budget and levy proposals 2018/19.

Key audit matters: unlocking the secrets of the audit

This report reviews the first-year implementation of the IAASB's revised auditor reporting standards. It finds that these standards not only provide better information for investors, but also encourage improvements throughout the financial reporting chain.

Hong Kong's Automated Future – An RPA Guide for Finance Functions

KPMG China and ACCA Hong Kong joint report looking at the current state of automation technologies in Hong Kong, with a particular focus on RPA implementation within finance functions.

Insights into integrated reporting 2.0: walking the talk

This report examines the reporting practices of organisations in the International Integrated Reporting Council's Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organisations on the path to integrated reporting.

FinTech, Blockchain and ICO event Brussels 27 March 2018

ACCA and EY event FinTech, blockchain and Initial Coin Offerings (ICO): adapting to the changing landscape Press Club, 95 rue Froissart, Brussels 14.30pm-18.00pm, followed by a cocktail reception

Greater Bay Area Opportunities - Capitalising Hong Kong's Unique Edge

ACCA Hong Kong's recommendations for the HKSAR Government.

ACCA response to FRC consultation on changes to UK CG code

ACCA response to UK Corporate Governance Code and Guidance on Board Effectiveness: Comments and Response to Questions. A public consultation issued by the Financial Reporting Council.

ACCA views on IFRS endorsement post Brexit

ACCA's letter to the Department of Business, Energy, & Industrial Strategy setting out our position with regards to the mechanism for endorsing IFRS after UK's exit from the EU.

Public sector conference 2018

The 8th International Public Sector Conference took place in Singapore at the One Farrer Hotel on 1 and 2 March. The conference was organised by ACCA with our co-organiser the Singapore Accountancy Commission (SAC) with focus on ‘the digital public sector.

ACCA response to LSB consultation on draft strategy 2018-21

Draft: Strategy 2018-21 and Business Plan 2018/19 A public consultation issued by the Legal Services Board (LSB) ACCA response February 2018

Risk and the strategic role of leadership

This report illustrates the current practice of board oversight of risk management, based on in-depth interviews with executive and non-executive directors. It highlights good practices but also challenges that leaders face and considers way forward.

ICOs: real deal or token gesture?

This report explores Initial Coin Offerings (ICOs) including what they are and how the relate to professional accountants.

Tenets of a quality audit

This report sets out the factors that contribute to a quality audit and identifies how these factors are interrelated. It calls for a debate on how to resolve these tensions and maximise audit quality.

ACCA comments on LSB consultation reviewing Internal Governance Rules

ACCA response to a public consultation issued by the Legal Services Board (LSB): Reviewing the Internal Governance Rules.

Comments from ACCA on HMRC VAT MTD regulations draft

Comments from ACCA to HM Revenue and Customs on Draft legislation: The Value Added Tax (Amendment) Regulations 2018.

ACCA individual and ACCA CA ANZ joint responses to Monitoring Group consultation

ACCA response and ACCA-CAANZ joint response to the Monitoring Group public consultation: Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest.

Corporate tax and the digital economy: position paper

Comments from ACCA to HM Treasury on 'Corporate tax and the digital economy: position paper'. A position paper issued by HM Treasury.

Tenets of good corporate reporting

This report sets out ACCA's views on the characteristics that make for good corporate reporting and on some key general issues that also affect it, including the need for global standards, for a mixture of fair value and historical cost, prudence and the need for reporting to cover more than the financial statements.

Generation next: managing talent in large accountancy firms

The third in a series of sector specific studies, this report explores the work preferences and career aspirations of the youngest professionals in large accountancy firms.

Belt and road initiative event Brussels

ACCA and the EU-Asia Centre, the European Movement International (EMI) and UEAPME host a multi-stakeholder conference on 'The Belt and Road Initiative (BRI) : Reshaping the Global Value Chain', 30 January 2018.

Multi-Unit Developments Act 2011

Technical document resource for the Multi-Unit Developments Act 2011

Purpose and the profession

This report explores the global challenge of improving social mobility and the role of professional accountancy in making it happen.

Global economic conditions survey Q4, 2017

The final report in 2017 from our joint global survey with IMA shows that economic confidence dipped slightly in Q4 but remains higher than the same period for the past two years.

ACCA response to IASB exposure draft - definition of material

ACCA response to, 'Definition of material – proposed amendments to IAS1 and IAS8'. An exposure draft issued by the International Accounting Standards Board in September 2017

Global Growth Service

The Department for International Trade is piloting a support initiative called the Global Growth Service

Tax cases: VAT

The Tax and Chancery tribunal decision applying the CJEU ruling in the case of Shield and Sons Partnership has been issued

Charitable incorporated organisations (CIO)

The conversion regulations and other secondary legislation under the Charities Act are now in force