Technical resources

Consultation: IESBA Exposure Draft on Proposed Revisions to the Code Addressing Tax Planning and Related Services

ACCA welcomes the opportunity to provide views in response to the IESBA Exposure Draft on Proposed Revisions to the Code Addressing Tax Planning and Related Services (hereinafter referred to as the ‘ED’). We hope that our comments, which reflect feedback from our ACCA Global Forum for Ethics and ACCA Global Forum for Taxation, are a helpful contribution to this process.

AML/CFT as an opportunity and threat to Irish financial services

A roundtable discussion on the opportunities and threats for Ireland arising from the European Commission's proposal to implement an EU single rule book for AML/CFT and to establish a dedicated EU authority to directly supervise higher risk firms and bring about greater coordination of national supervisors.

Looking at AI through an ESG lens: how do ethical issues, interconnect with ESG issues?

ACCA (The Association of Chartered Certified Accountants) and EY are delighted to invite you to a lively session to look at AI through an ESG lens, and discuss questions such as: how can AI be used to advance research about our rapidly changing planet? How can we make sure that AI contributes to a just and safe operating space, and help us understand and address urgent social environmental and ethical challenges? What type of regulatory insight and oversight for AI-based technologies do we need to ensure transparency, safety, and ethical standards, while not hampering innovation? How can looking at AI through an ESG lens help us understand and categorise AI ESG risks and opportunities? What are the synergies between methods for AI risk assessment and ESG risk assessment methods?

Amendments to Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 - Statutory Instrument 2022

ACCA is a Professional Body Supervisor (PBS) for anti-money laundering (AML) in the UK. We welcome the opportunity to provide views on the government’s approach and plans for amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLRs). Our response to this consultation has been informed by input obtained from our supervised population and discussions with other accountancy PBSs.

ACCA's response to review of UK AML/CTF regulatory & supervisory regime call for evidence

ACCA is a Professional Body Supervisor (PBS) for anti-money laundering (AML) in the UK. We welcome the opportunity to contribute to the government’s review of the UK’s AML/CTF regulatory and supervisory regime. Our response to this call for evidence has been informed by input obtained from our supervised population and discussions with other accountancy PBSs.

Diversity, inclusion and belonging – supporting the agenda in the post-pandemic workplace

Discussion on how to address the complex issue of diversity in organisations and make sure that the COVID-19 pandemic does not widen the inequality gap in the workplace.

Isle of Man Financial Services Authority Discussion Paper - Funding Financial Regulation and Designated Business Oversight - DP20-01/T14

ACCA’s response to the Isle of Man Financial Services Authority discussion paper on Funding Financial Regulation and Designated Business Oversight - DP20-01/T14

Isle of Man Financial Services Authority Discussion Paper - Funding Financial Regulation and Designated Business Oversight - DP20-01/T14

ACCA’s response to the Isle of Man Financial Services Authority discussion paper on Funding Financial Regulation and Designated Business Oversight - DP20-01/T14

ACCA's feedback to Isle of Man FSA 2021/22 proposed fees consultation

ACCA welcomes the opportunity to provide feedback on the proposed fees for 2021-2022. We represent ACCA members and firms of accountants registered with the Authority to provide financial services in the Isle of Man (IOM). Our response to this consultation is informed by members’ input obtained from the ACCA Members’ Network in the IOM.

Ethics in a Covid-19 world

This white paper – developed as part of our global focus on rethinking business for a sustainable recovery – explores what ethics now means in a Covid-19 world, looking at the key areas of challenges that organisations are experiencing.

Consultation on Economic crime levy: Funding new government action to tackle money laundering

ACCA is a Professional Body Supervisor (PBS) for anti-money laundering (AML) in the UK. We welcome the opportunity to provide views on the design principles of the economic crime levy and how it could operate in practice in order to ensure that it is proportionate and effective.

Proposal to revise ISA (Ireland) 315 - Identifying and Assessing the Risks of Material Misstatement

Proposal to revise ISA (Ireland) 315 - Identifying and Assessing the Risks of Material Misstatement. A consultation issued by the Irish Auditing and Accounting Supervisory Authority (IAASA)

Fostering Economic Recovery through Green Finance Education

On 14 October 2020 at 11.00 CET, the Green Finance Platform and the Association of Chartered Certified Accountants (ACCA) will host a webinar, “Fostering Economic Recovery through Green Finance Education” to discuss many of these issues.

MoJ's non-contentious probate - Mandating online professional applications

ACCA’s response to the Ministry of Justice consultation on Non-Contentious Probate - Mandating online professional applications

FCA's CP20/7: Quarterly Consultation Paper No 28

ACCA's response to FCA consultation on the OPBAS Sourcebook, Bounce Back Loan Scheme and a rule clarification to confirm the ability of the FSCS to declare in default firms and successors subject to the proposed new moratorium under the Insolvency Act 1986.

Returners resources

Access a range of resources for an accountant to reskill prior to returning to work after a career or family break

IAASA's proposals to revise Ireland's Ethical Standard for Auditors, International Standards on Auditing and Glossary of Terms

ACCA's response to proposals to revise the Ethical Standard for Auditors (Ireland), International Standards on Auditing (Ireland) and Glossary of Terms

IESBA Proposed Revisions to the Non-Assurance Services (NAS) Provisions of the Code

ACCA and CA ANZ joint response on the proposals to revise the non-assurance services (NAS) provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).

IESBA Proposed Revisions to the Fees-Related Provisions of the Code

ACCA and CA ANZ joint response to IESBA's Exposure Draft aimed at strengthening the fee-related independence provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).

FCA regulated fees and levies: Rates proposals 2020/21 (CP20/6)

ACCA response to FCA consultation on regulated fees and levies rate proposals for 2020/21

Joint submission by ACCA and CA ANZ on Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers

Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants to an exposure draft issued for public consultation by the International Ethics Standards Board for Accountants (IESBA)

Consultation by Isle of Man FSA - Fees 2020 (CP19-07/T14)

ACCA welcomes the opportunity to provide feedback on the proposed fees for 2020. We represent ACCA members and firms of accountants registered with the Authority to provide financial services in the Isle of Man. Our response to this consultation is informed by members’ input obtained from the ACCA Members’ Network in the Isle of Man.

Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants

ACCA welcomes the opportunity to comment on the proposals to revise the Code to promote the role and mindset expected of professional accountants.

Recovering the costs of OPBAS: Feedback on CP19/13 and consultation on fee-rate for 2019/20

ACCA welcomes the opportunity to provide feedback on FCA's proposed fee-rate for OPBAS 2019/20. In the absence of any clarity or assurance on OPBAS’s strategic plan and costs for 2019/20, ACCA is unable to form a clear opinion on the reasonableness of the proposed variable fee-rate. To read in full, please download the consultation response.

Call for Evidence: Regulation of insolvency practitioners - review of current regulatory landscape

ACCA response to call for evidence on the review of the current regulatory framework for insolvency practitioners (IPs) in the UK in order to inform any future changes to the framework.

IAASA Consultation Paper - Proposal to issue Companies Act 2014 Section 933 Regulations

ACCA welcomes the opportunity to comment on the proposal to issue to issue Companies Act 2014 (Procedures Governing the Conduct of Section 933 Enquiries) Regulations 2019 (‘S933 Regulations’).

FRC Post Implementation Review of the 2016 Auditing and Ethical Standards

ACCA response to The Financial Reporting Council (FRC) consultation proposing important changes to the UK’s Ethical and Auditing Standards. The FRC proposes to set more stringent ethical rules for auditors, in response to findings from recent audit enforcement cases and from audit inspections. In response to feedback from investors, the FRC also proposes to enhance the quality and content of auditor’s reports in order to improve transparency about what is found in the course of an audit.

Ethics today in the financial markets in the decade post crisis:

The CFA Institute and ACCA invite you to their joint breakfast event at the European Parliament to celebrate Global Ethics Day and discuss trust, ethics and professionalism in today's and tomorrow's financial markets.

IESBA Proposed Revisions to Code of Ethics and Conduct

ACCA welcomes the opportunity to comment on the proposals to revise Part 4B of the Code to reflect terms and concepts used in ISAE 3000 (Revised), and to continue to work with the IESBA in advancing the restructured Code’s relevance and impact.

Recovering the costs of the Office for Professional Body Anti-Money-laundering Supervision (OPBAS): further consultation on fees structure

ACCA welcomes the opportunity to provide feedback on FCA's proposed fee-rate for OPBAS 2019/20.

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'.

Drivers of change for the public sector

On 26 September 2017 ACCA and the Estonian Presidency of the Council of the EU held an event: 'Drivers of change for the public sector: Bringing governments closer to citizens and businesses in a digital age through ethics and trust'. Read the event report and watch the highlights.

Ethics and trust in a digital age

This report draws on the views of 10,000 members, students and business leaders globally to examine the challenges raised by new technologies. Through a range of case studies, and drawing on the principles of the International Ethical Standards Board for Accountants (IESBA), the report offers insight and guidance to professional accountants and auditors on issues from cyber-security to crypto-currencies.

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

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

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).

IESBA consultation on improving the structure of the Code of Ethics for Professional Accountants

ACCA has responded to a consultation by by IESBA on, Improving the structure of the Code of Ethics for Professional Accountants (Phase 1)

Proposed revisions to safeguards in the code – Phase 1. IESBA exposure draft (March 2016)

This initial phase of the International Ethics Standards Board for Accountants project aims at enhancing clarity in the code, potentially by removing safeguards contained in it that are now considered inappropriate. ACCA welcomes these proposed changes, asking whether further safeguards could be given to small and medium practices.

The five fundamental ethics principles: time for evaluation? A discussion paper issued by ICAS (March 2016)

ACCA responds to Institute of Chartered Accountants of Scotland proposals

Consultation on guidance on aspects of the ICAEW Code of Ethics (March 2016)

Following ICAEW's code review, ACCA has been consulted to offer guidance on the new code, particularly its focus on ensuring 'public value'

Reporting on children’s rights

This paper provides companies with guidance for better reporting, and so supports the management of their impact on children’s rights.

Responding to non-compliance with laws and regulations – IESBA exposure draft

the International Ethics Standards Board for Accountants (IESBA) has proposed a framework for assisting professional accountants in situations where they come across possible non-compliance.

Proposed changes to Part C of the Code addressing presentation of information and pressure to breach the fundamental principles

Comments from ACCA to the International Ethics Standards Board for Accountants.

Proposed changes to Part C of the Code addressing presentation of information and pressure to breach fundamental principles – IESBA consultation

The International Ethics Standards Board for Accountants (IESBA) has proposed changes relating to accountants in business regarding presentation of information and pressure to breach the fundamental principles.

Auditing and ethical standards – implementation of the EU audit directive and audit regulation

Comments from ACCA to the Financial Reporting Council.

Improving the structure of the code of ethics for professional accountants

Comments from ACCA to the International Ethics Standards Board for Accountants.

Culture vs regulation: what is needed to improve ethics in finance?

This paper examines the respective roles of the regulator and of culture in increasing ethical behaviour in finance, and the need to address dysfunctional finance market and behaviour.

Proposed changes to certain provisions of the Code addressing the long association of personnel with an audit or assurance client

Comments from ACCA to the International Ethics Standards Board for Accountants.