Professional Conduct in Relation to Taxation (PCRT) sets out the professional standards that are expected of a member when undertaking tax work.
Engagement letters for tax practitioners, issued in April 2018, provides guidance to tax practitioners about engagement letters for tax work. This has been supplemented by a schedule of services: Making Tax Digital for VAT (MTDfV).
ACCA's free resource will help you navigate Making Tax Digital implementation
These specimen anti-money laundering policies and procedures are basic examples that will require tailoring to specific circumstances.
This technical factsheet has been updated to incorporate the results of the triennial review carried out by the Financial Reporting Council in 2017, which impacts small entities
This technical factsheet has been updated to incorporate the results of the triennial review carried out by the Financial Reporting Council in 2017, which impact entities for accounting periods starting on or after 1 January 2019
The key aspects of competition law and practical suggestions on how accountants can encourage businesses to stay on the right side of the law