Consultation: HMRC's closing in on promoters of tax avoidance

ACCA welcomes the opportunity to respond to HMRC’s Open consultation: Closing in on promoters of tax avoidance. We support the government’s intent to identify, and further disrupt, the avenues that the ever decreasing minority of determined promoters of tax avoidance utilise to promote such schemes.

Consultation: Financial thresholds in charity law

ACCA welcomes the opportunity to respond to HMRC’s Open consultation: Behavioural penalties reform. There are innumerable benefits of a more consistent, streamlined penalties system.

Annual FARSIG symposium

The FARSIG symposium provides a forum for academic, practitioner and policy-orientated debate. ACCA has hosted the symposium and published the resulting symposium discussion paper since 2007.

How to navigate cyber risks

A detailed look at how to make your business more secure

Consultation: Revision of EU rules on sustainable finance disclosure

ACCA welcomes the opportunity to respond to the call for evidence from the European Commission (EC) on the revision of the Sustainable Finance Disclosure Regulation (SFDR).

Consultation: Research and Development tax relief advance clearances

ACCA welcomes the opportunity to respond to HMRC on R&D tax relief advance clearances

MTD for Income Tax: PCRT guidance

Professional Conduct in Relation to Taxation has issued interim guidance

Consultation: HMRC's Better use of new and improved third-party data

ACCA welcomes the opportunity to respond to this consultation, which focuses primarily on two types of third-party data HMRC already receives, but also raises the idea of seeking information on another income class.

Consultation: DBT's Open call for evidence - Small business access to finance

ACCA welcomes the opportunity to respond to the Open call for evidence: Small business access to finance issued by the Department for Business & Trade and HM Treasury. ACCA takes a strong interest in business practices, including the businesses our members work in and those they support through practice-based work.

Consultation; Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance

ACCA welcomes the opportunity to respond to this consultation, which sits alongside a number of other proposals to reform and update the administrative framework within which UK tax compliance operates.

Consultation: Promoting electronic invoicing across UK businesses and the public sector

ACCA welcomes the opportunity to respond to HMRC on Promoting electronic invoicing across UK businesses and the public sector.

Consultation: Public call for input on European Sustainability Reporting Standards (ESRS) Set 1 Revision

ACCA welcomes the opportunity to respond to EFRAG’s public call for input on the ESRS Set 1 revision. ACCA has also contributed to the response made by Accountancy Europe.

Technical factsheet: Revenue recognition under FRS 102 (September 2024)

The FRC's amendments become effective for accounting periods commencing on or after 1 January 2026

Risk considerations for research and development work

Insurers increasing scrutiny of R&D work

Consultation: FRC's Market study into SME audit and reporting challenges

ACCA welcomes the opportunity to respond to the FRC’s Small and medium-sized enterprises market study.

Consultation: Canadian Sustainability Standards Board (CSSB) 2025-2028 Strategic Plan Consultation Paper

ACCA welcomes the opportunity to provide feedback on the Canadian Sustainability Standards Board’s (CSSB) Proposed 2025–2028 Strategic Plan.

Consultation: DSK-IAI Ratification of Exposure Draft Sustainability Disclosure Standards

ACCA welcomes the opportunity to respond to the public consultation on the proposed adoption of the IFRS Sustainability Disclosure Standards – specifically IFRS S1 and IFRS S2 – in Indonesia.

Consultation: IFRS/DPH/ED/2024 Proposed amendments to the IFRS Foundation Due Process Handbook

ACCA welcomes the opportunity to provide views in response to the IFRS Foundation’s exposure draft (ED) on proposed amendments to the IFRS Foundation Due Process Handbook. We hope that our comments, which include feedback from our ACCA Global Forum for Corporate Reporting, are a helpful contribution to this process.

Consultation: IFRS Sustainability Disclosure Standards - Rwandan Draft Adoption Roadmap

ACCA welcomes the opportunity to contribute its views in response to ICPAR’s request for comments on the Rwandan Adoption Roadmap for IFRS Sustainability Disclosure Standards.

PII limits for regulated work

Understand the requirements for Designated Professional Body, CILEX- and CAA/ATOL-registered accountants

Consultation: IASB Exposure Draft Provisions—Targeted Improvements

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Provisions – Targeted Improvements. Our response has been developed with the assistance of ACCA’s Global Forum for Corporate Reporting.

Consultation: IPSASB SRS Exposure Draft 1, Climate-related Disclosures

The Association of Chartered Certified Accountants (ACCA) and the Pan African Federation of Accountants (PAFA) welcome the opportunity to comment on the Exposure Draft of IPSASB’s first proposed Sustainability Reporting Standard (SRS ED 1) on climate-related disclosures.

Consultation: UK Stewardship Code Consultation

ACCA welcomes the opportunity to respond to the Financial Reporting Council’s Stewardship Code Consultation.

Response to the Spending Review 2025 (Phase 2)

Read ACCA's comments on behalf of members

Accounting for a better world: An ACCA policy prospectus for the Republic of Ireland

ACCA lays out a plan for a thriving economy: a sustainable and just transition, and a framework for growth

Consultation: Tax Administration Framework Review – new ways to tackle non-compliance

Read ACCA's response

Local audit reform: a strategy for overhauling the local audit system in England

ACCA welcomes the opportunity to respond to the Ministry of Housing, Communities and Local Government’s public consultation on reforming local audit in England.

Consultation: TNFD discussion paper on Nature Transition Plans

ACCA welcomes the opportunity to provide views in response to the Taskforce on Nature-related Financial Disclosures (TNFD) discussion paper on ‘Nature Transition Plans’.

Trade Strategy: comments to the UK Department for Business and Trade

Glenn Collins, head of technical and strategic engagement, and Gemma Gathercole, strategic engagement lead, responded to the consultation

Consultation: IASB’s exposure draft (ED) for the Equity Method of Accounting

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for the Equity Method of Accounting – IAS 28 Investments in Associates and Joint Ventures (revised 202x).

Consultation: Preferential Tax Regimes for Privately-offered Funds, Family-owned Investment Holding Vehicles and Carried Interest

ACCA welcomes the opportunity to provide views in response to the consultation paper issued by the Financial Services and the Treasury Bureau (“FSTB”) on the proposed scheme to enhance the preferential tax regimes for the asset and wealth management industry.

ACCA Asia Pacific Dialogue 2024

The inaugural ACCA Asia Pacific Dialogue, held in Hanoi, Vietnam, on 28-29 May 2024, brought together over 700 attendees from 15 countries and 18 sectors to address the critical issues shaping the future of the region.

Welsh Budget 2024 – an overview

A summary of the main points announced on 10 December

New partner for ACCA PII scheme

Lockton has approved Allianz Insurance plc as ACCA’s new scheme insurer

Consultation: IASB/ED/2024/6 Climate-related and Other Uncertainties in the Financial Statements

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Climate-related and Other Uncertainties in the Financial Statements. Our response has been developed with the assistance of ACCA’s Global Forum for Corporate Reporting.

Consultation: Invest 2035: The UK's Modern Industrial Strategy

ACCA is supportive of what Government is seeking to achieve through the industrial strategy and look forward to reviewing the developed plans as they become available.

Consultation: IASB's survey on accounting for intangibles

ACCA welcomes the opportunity to provide views in response to the IASB’s invitation to take part in its short survey on the requirements for reporting on intangibles in financial statements.

Professional indemnity insurance retroactive dates

How to check you’re covered

Consultation: Roadmap Report for Adoption of IFRS Sustainability Disclosure Standards in Kenya

ACCA is pleased to receive this opportunity to provide its views in response to ICPAK’s request for comments on the Roadmap for Adoption of IFRS Sustainability Disclosure Standards in Kenya. We commend ICPAK for its initiative in committing to adopt the standards. This consultation response further highlights ACCA’s commitment to supporting ICPAK in implementing sustainability standards in Kenya.

Changes for tax advisers on the horizon

Further plans announced to clamp down on tax fraud in the autumn Budget 2024

A new approach for R&D investment

Introducing the new RDEC scheme

Business rates in England

The government plans lower business rates multipliers for retail, hospitality and leisure businesses

Corporate tax roadmap

Confirmation of the major features of the corporation tax regime for the duration of this parliament

Capital gains tax changes

A summary of the key changes, including new rates from October 2024, April 2025 and April 2026

NIC and Employment Allowance changes

Employer NIC rising to 15% and Employment Allowance increasing to £10,500

Investors’ relief lifetime limit reduced

Lifetime limit slashed from £10m to £1m

Inheritance tax and associated reliefs

Major announcements around IHT thresholds, agricultural and business reliefs and unused pension funds and death benefits

Scotland's small businesses will feel pressure of tax changes

Multiple small tax changes announced at today’s Autumn Budget will create complexity for accountants and businesses

Businesses in Wales will feel impact of increases

Workers will welcome the decision not to increase fuel duty

NIC – how much will the Budget cost me?

Worked examples of how a small business with 12 employees might see NIC costs increase by over £5,000