Consultation: Transition Finance Guidelines and the new draft Implementation Handbook

ACCA responds to Transition Finance Council consultation on draft Transition Finance Guidelines and Transition Finance Implementation Handbook.

Consultation: Amended Roadmap Report for the Adoption of IFRS Sustainability Disclosure Standards in Nigeria and Sustainability Reporting Guidance (SRG 01)

ACCA welcomes the opportunity to provide views in response to the Federal Reporting Council of Nigeria’s (FRCN) call for comments on Amendments to the Roadmap Report for the Adoption of IFRS Sustainability Standards in Nigeria and Sustainability Reporting Guidelines (SRG 01).

Consultation: FRC Enhancing Auditor's Reports - Proposed Revisions to UK Auditor Reporting Standards

ACCA welcomes the opportunity to provide feedback on the consultation Enhancing Auditor’s Reports – Proposed Revisions to UK Auditor Reporting Standards.

Consultation: FRC ISA (UK) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (UK) 570 Going Concern – proposed revisions

ACCA welcomes the opportunity to provide feedback on the ISA (UK) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (UK) 570 Going Concern – Consultation on proposed revisions.

Consultation: Inquiry into the relationship between regulators and economic growth

ACCA responds to inquiry issued by The House of Lord’s Industry and Regulators Committee into relationship between regulators and economic growth.

Global Economic Conditions Survey (GECS): 2025 Q4

Indicators continue to point to a very downbeat business climate for UK SMEs

Consultation: Proposed updates to FRC Audit Enforcement Procedure (AEP)

ACCA welcomes the opportunity to comment on proposed updates to the FRC’s routes to resolution under the Audit Enforcement Procedure (AEP).

Mandatory HMRC registration for UK tax advisers

All we know about this significant change, which is coming in 2026

New HMRC tool to report suspicious activity

Tool will help individuals and tax agents report suspicious activity on online accounts

Beware – the latest scam warnings

How to identify fraudulent HMRC communications

Changes to the ACCA Rulebook: 2026

Read the summary of changes, which come into effect on 1 January 2026

2025 ACCA AML annual return

The 2025 ACCA AML annual return window is now open and ready for completion

Cyber risk and operational safeguarding

Why accountants need to act now

Cyber risk and operational safeguarding

Why accountants need to act now

Bank Referral Scheme: Consultation and call for evidence

Comments from ACCA to a public consultation and call for evidence issued by HM Treasury.

Anti-Money Laundering/Counter-Terrorist Financing (AML/CTF) Supervision Reform: Duties, Powers, and Accountability

Open consultation: Anti-Money Laundering and Counter-Terrorist Financing Supervision Reform: Duties, Powers, and Accountability

Consultation: Open call for evidence: Unlocking business: Reform driven by you

ACCA welcomes the opportunity to respond to the joint call for evidence from the Department for Business and Trade (DBT) and HM Treasury on modernising the regulatory environment to support business.

Consultation: The Development of the Priorities and Policy Programme for Ireland’s Presidency of the Council of the European Union 2026

A public consultation issued by the Department of Foreign Affairs and Trade. Comments from ACCA to the Department of Foreign Affairs and Trade.

Consultation: Science Based Targets initiative (SBTi) Corporate Net-Zero Standard V2 second public consultation

ACCA welcomes the opportunity to respond to the Science Based Targets initiative (SBTi) Corporate Net-Zero Standard V2 second public consultation. We are pleased to engage with SBTi on the continued development of this important standard and are encouraged by SBTi’s efforts to refine and strengthen the standard and would welcome further dialogue on these points should SBTi wish to explore any of them in more detail.

Budget 2025 – changes to business rates

A round-up of the impact on different types of businesses

Promoting electronic invoicing across UK businesses and the public sector

The UK will introduce mandatory e-invoicing for all VAT invoices from 2029

Consultation: Proposed amendments to the SASB Standards (SASB/ED/2025/1) and the Industry-based Guidance on Implementing IFRS S2 (ISSB/ED/2025/2)

ACCA welcomes the opportunity to provide views in response to the ISSB’s exposure drafts (ED) on proposed amendments to the SASB Standards (SASB/ED/2025/1) and the Industry-based Guidance on Implementing IFRS S2 (ISSB/ED/2025/2), which should be read together. We appreciate the efforts that have gone into these projects, and provide our comments on areas which we consider most important or where we have perspectives to add.

ACCA: Recommendations for ASEAN

In support of ASEAN’s long-term vision for regional competitiveness and integration, this paper sets out ACCA’s policy recommendations to ASEAN policy-makers, regulators and business leaders.

Personal allowance for higher rates

Includes an example for a higher rate taxpayer

Tax rise on property, savings and dividend income

Changes aim to narrow the gap between tax paid on income from employment and income from assets

CGT and the disposal of employee ownership trusts

Capital gains tax relief to be halved from November 2025

Work from home expenses

New restrictions on claiming additional allowances

Apprenticeship levy unchanged

Levy unchanged, but Level 7 apprenticeships are changing

High Value Council Tax Surcharge

New charge on residential properties in England worth £2m or more

Reform of salary sacrifice pension contributions

Government introduces £2,000 NICs cap from 2029

EMI scheme gets a boost for scale-ups

Reforms support the government’s efforts to support entrepreneurship

Fixed late filing penalties for corporation tax to increase

Government intends to restore original value and encourage greater compliance

Capital allowances and electric car changes

The Chancellor has announced two key changes for capital investments and changes to the taxation of electric cars

Umbrella companies and PAYE

New measure may impact 700,000 individuals who work through umbrella companies

Update on MTD for ITSA

Those joining the scheme will not face late-submission penalties in the first year

Reeves boosts her fiscal headroom amid large tax rises

Uncertainty remains around the impacts of tax rises and the UK’s future productivity

Income tax thresholds

Outlining changes to the application of these thresholds

EIS and VCT: new limits and tax relief changes

Greater support for early-stage and scaling companies

Creating and updating your AI usage policy

Why it is crucial to implement a robust internal policy

Consultation: Late payments: tackling poor payment practices

ACCA welcomes the opportunity to respond to the Department for Business and Trade (“DBT”) on Late payments consultation: tackling poor payment practices.

Consultation: Securities and Exchange Commission of Pakistan’s (SECP) Stakeholder Consultation on Draft Amendments to ESG Disclosure Guidelines for Listed Companies

ACCA welcomes the opportunity to provide feedback on the Securities and Exchange Commission of Pakistan’s (SECP) Stakeholder Consultation on Draft Amendments to ESG Disclosure Guidelines for Listed Companies issued on 26 September 2025.

Key MTD compliance and professional indemnity insurance considerations

The PII considerations that accountants need to keep in mind

Consultation: Guidance for audits of smaller and/or less complex entities – Practice Note Exposure Draft

ACCA welcomes the opportunity to provide feedback on the Guidance for audits of smaller and/or less complex entities - Practice Note Exposure Draft (“the practice note”).

Consultation: Artificial Intelligence in the Malaysian Financial Sector

ACCA welcomes the opportunity to provide feedback on Bank Negara Malaysia’s discussion paper, Artificial Intelligence in the Malaysian Financial Sector.

FRC small and medium-sized enterprises market study

ACCA welcomes the opportunity to contribute to the Financial Reporting Council’s (FRC) market study into the challenges faced by small and medium-sized Enterprises (SMEs) in relation to audit and reporting.

Consultation: Post-implementation Review of IFRS 16 Leases

ACCA welcomes the opportunity to provide views in response to the IASB’s request for information for the post-implementation review of IFRS 16 Leases (the Standard). We hope that our comments, which include feedback from our Global Forum for Corporate Reporting, are a helpful contribution to this process.

Consultation: Budget 2025 – Stakeholder Representation

Budget 2025 Stakeholder Representation - ACCA

Consultation: HMRC summary of responses - Closing in on promoters of marketed tax avoidance

ACCA wrote to HMRC to highlight our principle observations and concerns. Please download the attachment on this page to read this submission.

Consultation: HMRC’s policy paper on Enhancing powers to tackle tax advisers who facilitate non-compliance, and modernising and mandating tax adviser registration

ACCA wrote to HMRC to highlight our principle observations and concerns on HMRC’s policy paper on Enhancing HMRC's powers to tackle tax advisers who facilitate non-compliance, and Modernising and mandating tax adviser registration with HMRC.

Consultation: FRED 87 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland

ACCA welcomes the opportunity to provide feedback on FRED 87 ‘Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Adapted formats.