Technical resources

Making Tax Digital for VAT is coming ― are you ready?

VAT-registered businesses must register for MTD for VAT by 1 April 2022

MTD for ITSA: Your first 100 days plan

Watch our webinar to help your practice focus its attention on MTD ITSA now

Selecting the correct limit of indemnity for your practice

The key factors to consider when arranging your professional indemnity insurance cover

Practice Seminar - Anti-Money Laundering Update

Find out more about how the regulations have evolved

Employment factsheets

Use ACCA's suite of factsheets to ensure that you comply with legal requirements for employees

UK financial sanctions in relation to Russia

Read ACCA's expectations and requirements of members concerning the Russian invasion of Ukraine

Technical factsheet: shares owned by children: legal and tax implications

Many business owners consider giving their children shares and then paying dividends on those shares, looking to take advantage of the children’s personal tax allowances

Event: Fostering taxpayer education to enhance public trust in tax and help achieve SDGs - 8 February 2022

ACCA and IFAC, in collaboration with the OECD, are delighted to invite you to a lively discussion revolving around three main approaches around taxpayers education - teaching tax; communicating tax; and supporting taxpayers directly in compliance - and how to foster effective collaboration among the key actors, with experts from the OECD, EU policy makers, tax administrations, academics and the accountancy profession.

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

Should you give that reference?

How to give a reference that serves the needs of your client – while protecting your own interests

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).

Engagement letters

Our suite of factsheets will show you how to create client letters for tax and accounts production

Technical factsheet: Immigration advice and services

Find out more about the legal requirements

The apprenticeship landscape in England

Apprenticeships: the benefits to your business

Cyber security: best practice for small businesses

This guide on best practice was developed by the Australian government but the main principles will relate to any small business in the world

Why process and efficiency are crucial elements of a digital firm

Will Farnell recaps earlier articles on transitioning to a digital firm and digs deeper into two key elements

ACCA, Accountancy Europe and EUIPO partnered to launch free and certified intellectual property (IP) training programme

On 16 December 2021, Accountancy Europe, ACCA and the EU Intellectual Property Office (EUIPO) organised a 45 minutes introductory session on the EUIPO SME programme “Train the advisor pilot”, for SME accountants to help SMEs access their intellectual property rights.

Delivering advisory services – the digital firm way

Will Farnell explains why it is crucial to get the blend right between technology, people and process if you want to unlock new capacity and capability in your firm

Why process and efficiency are crucial elements of a digital firm

Will Farnell recaps earlier articles on transitioning to a digital firm and digs deeper into two key elements

Pricing – the route to growth

Getting your pricing model correct is instrumental in delivering growth, writes Will Farnell

Marketing your – digital – firm

Your marketing will not work until you have a clearly articulated vision of who you are. So, do you?

Change can be good!

If you embrace change, coronavirus means there has never been a better time to be an accountant in practice, believes Will Farnell

Building a firm with client experience at the heart

How you engage with clients is crucial, writes Will Farnell

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?

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

European Business and Nature Summit 2021 - Scaling up business action for nature

Business leaders and policymakers will meet on 30 November and 1 December at the 2021 European Business and Nature Summit (EBNS) - a high-level political and technical forum - to capitalise on the growing awareness that businesses impact and depend on nature and the ecosystem services it provides. ACCA is one of the organising partners.

IASB exposure draft Practice Statement on Management Commentary

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

Technical factsheet: consolidated statements

Consolidated financial statements provides an overview and refresher including practical examples and legislative references when consolidations are undertaken under FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Technical factsheet: matters of material significance reportable to the charity regulators

Guidance for auditors and independent examiners on reporting matters of material significance to UK charity regulators

Technical factsheet 180: related party disclosures

This factsheet provides guidance on the collection and disclosure of related party transactions within statutory financial statements

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.

Cyber extortion, SMEs and ransom demands: part 2

How should you or a client respond when cyber criminals threaten to hold you to ransom?

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

The apprenticeship landscape in England, Scotland and Wales

Find out about ACCA's apprenticeships and the funding available

Autumn Budget update webinar

How will the Budget impact you and your clients?

Technical factsheet: dividend in specie and distribution in specie in private companies

This factsheet looks at company law, reporting and tax issues to provide a broad overview of issues in relation to dividends and distributions in specie

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

Cyber extortion, ransoms and SMEs: part 1

How to protect business from the risk of being held to ransom

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

Retroactive dates on your professional indemnity policies

Which terms should you accept?