Technical resources

Promotion of Help to Grow schemes

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

Consultation: lifelong loan entitlement

Read ACCA’s response to the government’s consultation

ACCA representations to the Chancellor ahead of Spring Statement

Read our letter to Rishi Sunak

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

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).

Making flexible working the default

Read ACCA's submission to the Department for Business, Energy & Industrial Strategy

Scottish Budget 2022/23

Kate Forbes MSP Cabinet Secretary for Finance and Economy

Senedd Finance Committee consultation – November 2021

Read ACCA's submission to the consultation

IASB exposure draft Practice Statement on Management Commentary

Views in response to the IASB exposure draft of the Practice Statement on Management Commentary.

ACCA's response to IASB's ED Practice Statement on Management Commentary

ACCA welcomes the opportunity to provide views in response to the exposure draft of the Practice Statement on Management Commentary. This has been done with the assistance of ACCA’s Global Forum for Corporate Reporting.

Think Small First: Enabling effective climate action by Small and Medium-sized Businesses

Read the new report from ACCA, the International Chamber of Commerce and Sage, published to coincide with COP26

ACCA Principles for Connected Corporate Reporting

ACCA calls on policy-makers, regulators and standard-setters for good quality reporting that should cover a wide range of value drivers for organisations, beyond financial performance and position but equally beyond environmental or social impact.

Consultation: A Framework for Tax

Read ACCA's submission to the Scottish Government’s Taxation and Fiscal Sustainability Directorate

Call for Evidence: Draft Finance Bill 2021/22

Read ACCA’s submission to the House of Lords Economic Affairs Committee Finance Bill Sub-Committee

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.

Paying the (carbon) price for Net Zero: ACCA calls for global minimum price of carbon

ACCA is calling for more ambitious policies to achieve net zero emissions by 2050. Early and global action on this is necessary

Consultation: a new further education funding and accountability system

Read ACCA's comments submitted to the Department for Education

Consultation: The National Skills Fund

Read ACCA’s submission to the Department for Education

Consultation: reforming the framework for better regulation

Read ACCA’s submission to the Department for Business, Energy and Industrial Strategy

Consultation: basis period reform

ACCA responded to HMRC's call for evidence, expressing disappointment that HMRC has chosen to give businesses just six weeks to respond to proposals with far-reaching effects on the self-employed

OECD Working Group on Bribery: Invitation to provide input on the draft Anti-Bribery Recommendation

ACCA's response to the OECD Working Group on Bribery's invitation to provide input on the draft Anti-Bribery Recommendation

ACCA's response to targeted amendments to the IFRS Foundation Constitution

ACCA welcomes the opportunity to provide views in response to the IFRS Foundation’s Exposure Draft, ‘Proposed targeted amendments to the IFRS Foundation to accommodate an International Sustainability Standards Board to set IFRS Sustainability Standards.’

Consultation: creating a 21st-century tax system

Read ACCA's response to HMRC

Consultation: timely payments

Read ACCA's submission to HMRC

ACCA's response to BEIS consultation - Restoring trust in Audit and Corporate Governance

ACCA welcomes the consultation on the Government’s proposals for restoring trust in audit and corporate governance and its aim to improve the wider financial reporting ecosystem as a whole. It is vital that the UK economy has efficient and effective capital markets and there is confidence and trust in the corporate framework. We welcome any opportunity to be involved in the next steps and remain committed to providing our support as the Government proceeds with the implementation of its proposals.

Raising standards in the tax market: PCRT response

Read the Professional Conduct in Relation to Taxation bodies' submission

Joint statement on sustainable corporate governance

Joint statement on sustainable corporate governance by ACCA, Accountancy Europe, CDSB, Eurosif, Frank Bold, PGGM, Schroders, ShareAction, WFF and the World Benchmarking Alliance

ACCA's response to the EC's consultation on Sustainable Corporate Governance

ACCA welcomes the opportunity to contribute to the EC consultation on a Proposal for an Initiative on Sustainable Corporate Governance, and foremost agrees that sustainability needs to be further embedded into corporate governance frameworks. Covid-19 has forced companies to re-think their purpose and strategy for the long-term and now is a better time than ever to introduce more effective measures to make sure this happens, otherwise businesses will not be able to survive, thrive and make better impacts on people, the environment and society at large. As we have noted before, sustainable corporate governance is not only about compliance it is also about creating value and building a viable recovery.

FRC's Discussion Paper - Future of Corporate Reporting

ACCA welcomes the opportunity to provide views in response to the Financial Reporting Council’s discussion paper, A Matter of Principles: The Future of Corporate Reporting. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.

FRC Proposed International Standard on Auditing (UK) 240 (Revised 2021)

ACCA welcomes the proposed International Standard on Auditing (UK) 240 (Revised 2021), The Auditor’s responsibilities Relating to Fraud in Audit of Financial Statements, as part of the FRC’s response to the concerns regarding the lack of clarity in the standard as to the auditor’s obligations raised particularly in the Brydon’s report.

Consultation response on Draft Endorsement Advice on IFRS 17 Insurance Contracts - June 2020 Amendments

ACCA's response to EFRAG's consultation on Draft Endorsement Advice on IFRS 17 Insurance Contracts as resulting from June 2020 Amendments

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 Public Sector Roundtables: Continuing Two Important Conversations with the Experts

As part of the 10th-annual Virtual Public Sector Conference (VPSC), ACCA’s Public Sector Team convened two roundtables to continue conversations from our VPSC with a number of expert participants.

IASB's Business Combinations — Disclosures, Goodwill and Impairment consultation

ACCA welcomes the opportunity to provide views in response to the IASB’s discussion paper on business combinations. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.

IFRS Foundation - Consultation on Sustainability Reporting

ACCA welcomes the opportunity to provide views in response to the IFRS Foundation’s consultation paper on sustainability reporting. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting.

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.

ACCA joins call to action: Supporting SMEs' access to COVID-19 support funding via professional advice

ACCA joins call to action: Supporting SMEs' access to COVID-19 support funding via professional advice

Consultation submissions

ACCA responds to a range of consultations on behalf of members

EFRAG's Mandate on Non-Financial Reporting Standard Setting

ACCA is pleased to contribute our views to assist Mr Gauzès with the mandate to consider the changes in its governance and finance that might be needed if EFRAG took on the role of setting non-financial reporting (NFR) standards for Europe. We have done so using the questions raised in the Annexe to Mr Gauzès letter.

Off-payroll working rules

Read ACCA's response to HMRC's consultation, submitted in July 2019

Corporate transparency and register reform

ACCA made a submission to a consultation by the Department for Business, Energy and Industrial Strategy

Reform to Prompt Payment Code

ACCA submitted a response to the Consultation on reform to the Prompt Payment Code to the Department for Business, Energy and Industrial Strategy on 16 October 2020

HMRC Charter

The HMRC Charter sets out the standard of behaviour and values that HMRC aspires to when interacting with customers. ACCA responded to the consultation, which closed on 15 August 2020

Comprehensive Spending Review 2020

Following the government’s announcement that the multi-year spending review would be postponed in favour of a one-year review period, ACCA will be resubmitting evidence to the Treasury

Raising standards in the tax advice market

ACCA responded to HMRC's call for evidence in August 2020

ACCA's response to EU Green Deal – Revision of the Energy Taxation Directive

ACCA welcomes the opportunity to provide our views to the proposed revision of the Energy Taxation Directive (ETD). We fully support the stated aims of this revision: by sending price signals, taxes are, indeed, an important lever in changing business and consumer behaviour. We particularly welcome the Commission’s intention to shift the tax burden from labour taxation to environmental taxation. ACCA believes that this holistic and system-wide policy response is key to addressing the scale of the environmental and social challenges currently facing not only EU member states, but countries around the world.

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.