Technical resources

Review of the corporate intangible fixed assets regime

ACCA comments on a public consultation issued by the HM Treasury and HM Revenue & Customs in May 2018.

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.

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.

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.

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.

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

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.

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.

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

ACCA response to IASB exposure draft - Accounting policies and estimates – proposed amendments to IAS8

ACCA response to an exposure draft issued by the International Accounting Standards Board, 'the Accounting policies and estimates – proposed amendments to IAS8'

Recovering the costs of the Office for Professional Body Anti-Money Laundering Supervision

ACCA response to FCA consultation on Recovering the costs of the Office for Professional Body Anti-Money Laundering Supervision (OPBAS): fees proposals.

Fair taxation of the digital economy

ACCA response to the European Commission's consultation on Fair taxation of the digital economy.

ACCA consultation response library

A library of ACCA’S consultation responses and policy submissions from 2003 to 2017.

ACCA consultation response library

A library of ACCA’S consultation responses and policy submissions from 2003 to 2017.

ACCA response to UK government Smart Cities inquiry

Examining the potential benefits of a UK Government Strategy on Smart Cities. An inquiry issued by the All Party Parliamentary Group on Smart Cities (APPGSC).

Proposed revisions to the Code pertaining to the offering and accepting of inducements

ACCA response to IESBA consultation on their exposure draft, 'Proposed revisions to the Code pertaining to the offering and accepting of inducements'.

Guidance consultation GC17/7 Published by the Financial Conduct Authority on OPAS sourcebook

Office for Professional Body Anti-Money Laundering Supervision: a sourcebook for professional body supervisors. Guidance consultation GC17/7 Published by the Financial Conduct Authority

ACCA comments on FRC exposure draft- Guidance on the Strategic Report: Non-financial reporting

Draft amendments to Guidance on the Strategic Report: Non-financial reporting Exposure Draft issued for comment by the Financial Reporting Council in August 2017

Disclosure Initiative — Principles of Disclosure

Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, to a discussion paper issued for public consultation by the International Accounting Standards Board (IASB), Disclosure Initiative—Principles of Disclosure

Regulatory performance assessment consultation by LSB

ACCA response to 'Regulatory performance assessment', a public consultation issued by the Legal Services Board (LSB)

Post-implementation Review – IFRS 13 Fair value measurement

ACCA response to the 'Post-implementation Review – IFRS 13 Fair value measurement Request for information', issued by the International Accounting Standards Board in May 2017

ACCA consultation response: Proposed International Education Standard 7

Proposed International Education Standard 7, Continuing Professional Development (Revised) An exposure draft issued for public consultation by the International Accounting Education Standards Board (IAESB)

The New Board Proposal Consultation

The New Board Proposal Consultation issued by the Hong Kong Stock Exchange

Consultation Paper on Review of the Growth Enterprise Market (GEM) HK

Consultation Paper on Review of the Growth Enterprise Market (GEM) and Changes to the GEM and Main Board Listing Rules Issued by the Hong Kong Stock Exchange

Improvements to IFRS 8 Operating segments

ACCA response to the International Accounting Standards Board's (IASB) exposure draft on improvements to IFRS 8 Operating segments.

IESBA consultation joint submission by ACCA and CANZ

A joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, responding to IESBA's public consultation on professional scepticism and professional judgement.

IESBA Strategy Survey Questionnaire April 2017

ACCA response to International Ethics Standards Board for Accountants (IESBA) Strategy Survey

Proposed International Standard on Auditing 540 (Revised)

Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, responding to an exposure draft issued for public consultation by the International Auditing and Assurance Standards Board (IAASB) - on Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures

ACCA response to FRC FRED 67 amendments

ACCA's response to the FRC’s FRED 67 draft amendments to FRS 102.

Independent review of the Financial Reporting Council's enforcement procedures sanctions

ACCA submission to the Review Panel as part of an independent review of the FRC's enforcement procedures sanctions.

ACCA’s contribution to the EC consultation on whistleblowing protection

ACCA’s contribution to the European Commission's consultation on whistleblowing protection.

ACCA response to FRC Proposals to make minor revisions to ISA UK 330 and Withdraw Practice Note 16

ACCA's response to FRC's proposals to: Make minor revisions to ISA (UK) 330 (Revised June 2016) The Auditor’s Responses to Assessed Risks and ISA (UK) 505 External Confirmations; and Withdraw Practice Note 16 – Bank Reports for Audit Purposes in the United Kingdom

Public consultation on the operations of the European Supervisory Authorities

ACCA response to a consultation on the operations of the European Supervisory Authorities.

ACCA response to IEASB exposure draft: Improving the Structure of the Code of Ethics for Professional Accountants Phase 2

ACCA response to IEASB exposure draft: Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2

Proposed enhancements to Hong Kong tax system

Proposed enhancements to Hong Kong tax system. Issued by the Financial Secretary, Hong Kong

Framework implementation feedback

ACCA welcomes this opportunity to respond to International Integrated Reporting Council's (IIRC) invitation to comment on the implementation of the International Framework (‘the Framework’).

IESBA revisions to part C of the extant code

ACCA comments on the International Ethics Standards Board for Accountants (IESBA) revisions to part C of the extant code.

IESBA Code revisions Phase 2

ACCA comments on the proposed revisions pertaining to safeguards in the Code – phase 2 and related conforming amendments, issued by the International Ethics Standards Board for Accountants (IESBA).

HMRC Anti-money laundering supervisory regime call for further information

ACCA response to HMRC's call for further comment on anti-money laundering supervisory regime.

Money Laundering Regulations 2017

Comments from ACCA on a public consultation issued by HM Treasury on Money Laundering Regulations 2017.

Comments on Annual improvements to IFRS standards 2015-2017 cycle

Comments from ACCA on Annual improvements to IFRS standards 2015 – 2017 cycle: An exposure draft issued by the International Accounting Standards Board.

Exploring the Demand for Agreed-Upon Procedures Engagements

ACCA welcomes the opportunity to comment on the discussion paper issued by the International Auditing and Assurance Standards Board (IAASB) on Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services and the Implications for the IAASB’s International Standards.

Improving the statement of cash flows

ACCA response to the consultation from the Financial Reporting Council on improving cash flow statements.

Consultation paper on Enhancing Anti-Money Laundering

Consultation paper on Enhancing Anti-Money Laundering Regulation of Designated Non-Financial Businesses and Professions Issued by the Financial Services and the Treasury Bureau, Hong Kong

Enhancing Transparency of Beneficial Ownership of Hong Kong Companies

Consultation Paper on Enhancing Transparency of Beneficial Ownership of Hong Kong Companies Issued by the Financial Services and the Treasury Bureau, Hong Kong

Finance bill inquiry 2017

ACCA's written evidence to the UK's House of Lords Finance bill subcommittee, in response to a call for evidence for the annual inquiry into the UK Finance Bill.

Corporate governance reform green paper response

ACCA's response to the green paper 'Corporate Governance Reform' issued by the Department for Business Energy and Industrial Strategy.

Exploring the Growing Use of Technology in the Audit

ACCA comments on the consultation paper issued by the International Auditing and Assurance Standards Board (IAASB) on Exploring the Growing Use of Technology in the Audit, with a focus on Data Analytics.