Here, you can find In Practice articles published in 2025, organised by month and topic

Company legal matters

• Company size thresholds increasing

Cybersecurity

• Beware – the latest scam warnings

Ethics

• Changes to the ACCA Rulebook: 2025

HMRC

• HMRC One to Many campaigns

• The latest updates from HMRC

• Ongoing industrial action at HMRC

IT and systems

• AI may come with its challenges, but with the right approach its rewards far outweigh the initial hurdles

Professional skills

• CPD for practitioners

• Free webinars and podcasts for practitioners

• How to enjoy networking – yes, really!

• Practising Certificate renewals for 2025 – an update on the problems and delays

Taxation

• Basis period reform

• Self-assessment filing and reasonable excuses

• Self-assessment guide on tax payments

• Self-assessment tax guide for your clients

• Top tips for filing self-assessment returns

• Tribunal ruling on R&D tax credit claim

AI

• The future of accounting with AI

Anti-money laundering and fraud

• Spam emails requesting AML supervision fee payment

Auditing and assurance

• FRC launches study into SME audit and reporting challenges

Company legal matters

• Changes to company law under ECCTA

Corporate reporting

• Going Concern Basis of Accounting and Related Reporting (including Solvency and Liquidity Risks)

Employer and employee

• Employee tax changes – a reminder

• Modernising the workplace

Governance, risk and control

• PII limits for regulated work

HMRC

• Online platforms to share sales data with HMRC

• Scam text message: the warning signs

International trade

• Seminar on financial services opportunities in GIFT City, India

Policy and technical

• ACCA’s Response to the Spending Review 2025 (Phase 2)

• Government consults on mandatory e-invoicing

Practice management

• Scale smarter: Create a practice that runs itself

• Towards a smoother, slicker, practice

Professional skills

• Accounting friends – get ready for FAB 2025

• First look at Accountex London 2025

• Free Microsoft 365 Copilot Training for Practitioners

• Free webinars for practitioners

• New in-person and online CPD events

• The power of mistakes

Taxation

• Getting ready for MTD for Income Tax

• Last chance to fill NI gaps in state pensions

• Simplifying Making Tax Digital for accountants and bookkeepers

• Understanding reasonable excuses for late tax returns

Anti-money laundering and fraud

• Best practice workshops from UKFIU on suspicious activity reports

Budget

• AI and the Spring Statement 2025

• Spring Statement 2025

• Spring Statement 2025 – take our short survey

Business management

• A manifesto for change in the accounting profession

• Fair Payment Code launches

Charity sector

• Charity regulator warns about fraudulent letters

Company legal matters

• Changes to company law under ECCTA

• Updates from Companies House

Cybersecurity

• Start your 2025 cybersecurity journey

Governance, risk and control

• Professional Indemnity Insurance helplines

Professional skills

• ACCA Thinkers Theatre at Accountex London

• Free webinars for practitioners

• Practitioner CPD picked for you

Scotland

• Supporting Scotland’s practitioners

Taxation

• Sign up voluntarily for Making Tax Digital for Income Tax

• Tax year end – key considerations and planning tips

• Update on Making Tax Digital for ITSA

• Voluntary disclosures

Auditing and assurance

• ACCA audit monitoring reviews – quarterly update

• Auditors’ cessation/resignation statement

Budget

• What the Spring Statement means for you and your business

Business management

• Easing the recruitment challenge

Cybersecurity

• The increasing financial impact of cybercrime

Employer and employee

• New parental leave entitlement for neonatal care

• New workers' rights change the rules for employers

Financial management

• PISCES – a new market for private shares

Governance, risk and control

• Risk considerations for research and development work

HMRC

• Agent online forums

• HMRC sets its sights on those with side hustles

Professional skills

• Essential CPD for practitioners

• Free webinars for practitioners

Sustainability

• Sustainability reporting: track your progress

Taxation

• Annual tax on enveloped dwellings

• Non-domicile reform and overseas workday relief