Paper-based corporate reporting is no longer tenable in a modern digital world and the UK is one of the first countries to introduce digital reporting for small private companies. This study of 343 ACCA members in the UK reveals the benefits and costs of statutory digital reporting to HMRC and voluntary digital reporting to Companies House. It has been written in an accessible and succinct style and should be of interest to accountants, company directors and the regulators. It will help shape the next stage in the development of digital reporting, which is to extend it to larger companies.
