Making tax digital: September 2016 update 

31 August 2016

Following several months of anticipation, HMRC has produced a suite of six consultations on Making Tax Digital

Other technical advice and support articles

Hiring an intern: ACCA’s best practice guide - 02 March 2016

Internships play an extremely important role in opening up the accountancy profession as a career path and attracting new talent to the industry.

Technical factsheet 181: FRS 102 – making the transition to new UK GAAP - 30 August 2013

Get ready for the transition to the new UK GAAP with our technical factsheet which considers the accounting and taxation implications of the new UK GAAP.

Year-end real time information (RTI) update - 17 April 2014

Employers need to ensure that HMRC receive the final FPS by 19 April...

Consumer Credit: Updated Requirements for ACCA and AAPA Members - 31 January 2014

Important changes are being made to the consumer credit for ACCA members in practice. Action is needed by 31 March 2014.

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The Future of UK GAAP

New UK GAAP becomes mandatory for reporting periods beginning on or after 1 January 2015, comprising: FRS 100 Application of financial reporting requirements; FRS 101 Reduced disclosure framework (for eligible subsidiaries and the entity accounts of an eligible parent entity reporting under IFRS); FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland; Draft FRS 103 Insurance Contracts, Consolidated accounting and reporting requirements for entities in the UK and Republic of Ireland issuing insurance; The Financial Reporting Standard for Smaller Entities (FRSSE 2015).

ACCA has been producing guidance to prepare practitioners for the change, including our comprehensive FRS 102 Technical Factsheet.