Off-payroll working in the public sector: reform of the intermediaries legislation
We consider that the introduction the proposed changes to IR35 will reduce the attractiveness of public sector contracts to all but the largest of service providers. We would strongly urge the Government to reconsider the proposed changes
Reporting matters of material significance to a UK charity regulator
We agree that the prompt reporting of materially significant issues should be promoted. It is also important that the regulators clarify whether all qualifications should be automatically reported to the regulator, or whether there are some audit/examination qualifications which may not be judged of material significance to the regulator.
Independent examination of charity accounts: directions and guidance for examiners
Overall we are very supportive of the directions and supporting guidance to set out what is expected of an Independent Examination (IE). We do have some suggestions and improvements, particularly bearing in mind that the document is aimed at both the paid professionally qualified examiners and also the 'lay', sometimes unpaid examiners.
Hong Kong's programme for Comprehensive Avoidance of Double Taxation Agreement (CDTA) and Tax Information Exchange Agreement (TIEA)
Hong Kong’s programme for Comprehensive Avoidance of Double Taxation Agreement (CDTA) and Tax Information Exchange Agreement (TIEA). Consultation issued by the Financial Services and the Treasury Bureau, Hong Kong.
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.
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.