Digitalising Business Rates: connecting business rates and tax data

ACCA's response to HMRC's consultation on Digitalising Business Rates

Technical factsheet: accounting for cryptocurrencies

the accounting aspects for cryptocurrencies can be confusing as there is no specific accounting standard in this area

Technical factsheet: international VAT

This extensive factsheet covers a range of issues, including export and import, new rules of origin for customs duty, e-commerce, cross-border refunds and the Northern Ireland protocol

Public Audit Forum's consultation on Practice Note 10

Read ACCA's submission on the proposed updates to the statement of recommended practice on the audit of financial statements and regularity of public sector bodies in the UK

IPSASB consultation paper on Advancing Public Sector Sustainability Reporting

This submission is made jointly by the Association of Chartered Certified Accountants (ACCA) and Pan African Federation of Accountants (PAFA).

The time it takes to discover a mistake

Indemnity insurance can be invaluable

Charity Commission: revisions to the Annual Return 2023-25

ACCA's response to Charity Commission's consultation on a new approach to the AR and on updating the questions asked to charities in the AR.

IAASA consultation on the Work programme 2023-2025

ACCA's response to IAASA consultation on their Work Programme 2023-2025

Financial Reporting Council consultation on Firm-level Audit Quality Indicators

ACCA's response to FRC's consultation on Firm-level Audit Quality Indicators

Ofqual consultation on regulating alternative academic and alternative technical qualifications at level 3

ACCA responds to Ofqual consultation on regulating alternative academic and alternative technical qualifications at level 3

European Sustainability Reporting Standards

ACCA welcomes the opportunity to provide views in response to EFRAG’s exposure drafts of European Sustainability Reporting Standards (ESRS).

Technical factsheet: provisions and contingencies and breaches of law or regulation

The purpose of this technical factsheet is to remind members of the recognition criteria contained in UK accounting standards and to carefully scrutinise the facts of each case where a provision has been recognised to ensure the provision is appropriate

Technical factsheet: deferred tax

This factsheet provides guidance on deferred tax, including the scope of FRS 102, Section 29; basic principles; timing differences; and disclosure requirements

Technical factsheet: accounting for property valuations

This technical factsheet outlines the accounting treatments for both types of property, including the relevant deferred tax consequences. Throughout the factsheet, we will highlight the key differences between the requirements of UK GAAP and IFRS Standards, so that users can ensure that the correct accounting treatment is applied depending on the requirements of the applicable financial reporting framework.

ACCA responses to ISSB Exposure Drafts on IFRS S1 and S2

ACCA responds to the International Sustainability Standards Board (ISSB) on two draft standards: IFRS S1 General Sustainability-related Disclosures, and IFRS S2 Climate-related Disclosures.

ACCA guide to... best business password apps

Our guide will help you better protect your information

ACCA guide to... managed server hosting

As internet connections are getting faster and prices have fallen, cloud-based services are fast becoming the norm

ACCA guide to... cloud computing: an overview

Discover how using internet-based services can benefit your business

UK-Irish GAAP update part 2

Read our guide to revenue accounting and special considerations for non-profits

UK-Irish GAAP update part 3

Read our guide to non-profits and financial guarantee arrangements

UK-Irish GAAP update part 1

Read our guide to lease accounting for lessees, with special considerations for non-profits

The importance of run-off cover

Understand why this cover is necessary and what protection it provides

IESBA’s Exposure Draft (ED) Proposed Technology-Related Revisions to the Code

Submission on IESBA’s Exposure Draft (ED) Proposed Technology-Related Revisions to the Code. This submission is made jointly by Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA) under our strategic alliance.

Sustainability Disclosure Standards – coming ready or not?

For those of us who may be sceptical about the likelihood of global sustainability standards any time soon, it is worth remembering the global adoption of the IFRS Accounting Standards, issued by the International Accounting Standards Board (IASB). In the ‘Use of IFRS Standards around the world’ published by the IFRS Foundation in 2018, 144 of the 166 profiled jurisdictions require the use of IFRS Standards. This significant milestone was achieved in less than 20 years as it was only from 1 April 2001 when the standard-setting work of the IFRS Foundation was carried out by the IASB.

Technical factsheet: Russia sanctions: OFSI reporting obligations

This factsheet outlines the guidance produced by the Office of Financial Sanctions Implementation

HMRC pauses some RDTC payments

The move comes as irregular claims are investigated

EU Skills Week - VET and the Green Transition

As part of EU Skills Week 2022, ACCA, IFAC and Green Finance Platform are thus delighted to welcome you to discuss with renowned experts from the European Parliament, the European Commission and the European Investment Fund, the OECD, academics and the accountancy profession what are the skills and education needed for finance professionals to play their part in contributing to the Green Transition.

Promotion of Help to Grow schemes

Read ACCA's letter to the Secretary of State for Business, Energy & Industrial Strategy

FCA regulated fees and levies: Rates proposals 2022/23 (CP22/7)

ACCA’s response to the FCA consultation paper on FCA regulated fees and levies: Rates proposals 2022/23 (CP22/7)

Insolvency practitioner resources

Insolvency practitioners information

Consultation: lifelong loan entitlement

Read ACCA’s response to the government’s consultation

Understanding your gross fee requirements

Gross fees play a crucial role in professional indemnity insurance quotes

Market Demand for Professional Accountancy Services in Singapore

Singapore has cautiously reopened more sectors of its economy and has been living with the coronavirus successfully, relying on one of the world’s highest vaccination rates to keep hospitalisations low. This resilience and buoyancy will attract more companies to its shore. As these companies continue to face technological disruptions, pressures to expand overseas, rising costs and intensifying competition, they will need external advice to supplement their internal expertise.

Technical factsheet: latest guidance on intangible fixed assets regime

HMRC has brought together the key legislative changes

Accountants targeted amid furlough uncertainty

An examination of cases where accountants paid the price for furlough failures

ACCA representations to the Chancellor ahead of Spring Statement

Read our letter to Rishi Sunak

Updated accounting standards from 1 January 2021

The FRC has issued latest editions of UK and Ireland accounting standards to use for financial years beginning on or after 1 January 2021

Sage Inspire Me: MTD edition

Get all the latest information and support to guide you through MTD for ITSA

Making Tax Digital for VAT is coming ― are you ready?

VAT-registered businesses must register for MTD for VAT by 1 April 2022

MTD for ITSA: Your first 100 days plan

Watch our webinar to help your practice focus its attention on MTD ITSA now

Selecting the correct limit of indemnity for your practice

The key factors to consider when arranging your professional indemnity insurance cover

Practice Seminar - Anti-Money Laundering Update

Find out more about how the regulations have evolved

Employment factsheets

Use ACCA's suite of factsheets to ensure that you comply with legal requirements for employees

UK financial sanctions in relation to Russia

Read ACCA's expectations and requirements of members concerning the Russian invasion of Ukraine

Technical factsheet: shares owned by children: legal and tax implications

Many business owners consider giving their children shares and then paying dividends on those shares, looking to take advantage of the children’s personal tax allowances

Event: Fostering taxpayer education to enhance public trust in tax and help achieve SDGs - 8 February 2022

ACCA and IFAC, in collaboration with the OECD, are delighted to invite you to a lively discussion revolving around three main approaches around taxpayers education - teaching tax; communicating tax; and supporting taxpayers directly in compliance - and how to foster effective collaboration among the key actors, with experts from the OECD, EU policy makers, tax administrations, academics and the accountancy profession.

Concern over the impact of incoming NIC increases

Read ACCA's letter to the Chancellor calling for a delay to the health and social care levy

Should you give that reference?

How to give a reference that serves the needs of your client – while protecting your own interests

EC consultation on Corporate reporting – improving its quality and enforcement

ACCA responds to EC consultation on strengthening corporate reporting and its enforcement

IAASB Exposure Draft, Proposed International Standard on Auditing of financial statements of LCEs

ACCA and CA ANZ joint response welcomes the opportunity to comment on the IAASB’s ED-ISA for LCEs (the ED).