Technical resources

Minimising insurance premiums amid economic uncertainty

Read our tips on managing the renewal process

Consultation: Reform of Anti-Money Laundering and Counter Terrorism Financing Supervisory Regime

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 proposed reform of the AML and counter terrorism financing (CTF) supervisory regime, and the proposals for sanctions supervision.

Consultation: UK Corporate Governance Code

ACCA welcomes the opportunity to provide views in response to the Financial Reporting Council's public consultation

ACCA’s comment letter for ISSB Request for Information 2023 Consultation on Agenda Priorities

ACCA welcomes the opportunity to provide views in response to the ISSB’s Request for Information Consultation on Agenda Priorities.

Consultation: smarter regulation non-financial reporting review

Read ACCA's response to the Department for Business and Trade, and the Financial and Reporting Council

Overseas entities

Registration deadline brings new risk for accountancy firms

ED Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates

ACCA welcomes the opportunity to provide views in response to the ISSB’s Exposure Draft ISSB/ED/2023/1 Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates

Prohibition on provision of accountancy services to Russia

A summary of new regulations impacting on accountants

Ban on the provision of auditing services to Russia

The UK government has extended regulations

Consultation: Amendments to the Classification and Measurement of Financial Instruments

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for the proposed amendments to IFRS 9 and IFRS 7 in relation to Amendments to the Classification and Measurement of Financial Instruments.

Consultation: Guidelines for the Recognised Accountancy Bodies when performing the Approval and Registration function in respect of Statutory Auditors and Audit Firms

ACCA welcomes the opportunity to comment on the proposed Guidelines for the Recognised Accountancy Bodies (RABs) when performing the Approval and Registration function in respect of Statutory Auditors and Audit Firms.

Consultation: Simplifying and modernising HMRC’s Income Tax services through the tax administration framework

ACCA's response to Simplifying and modernising HMRC’s Income Tax services through the tax administration framework

Consultation: ED International Tax Reform - Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for International Tax Reform – Pillar Two Model Rules: Proposed amendments to the IFRS for SMEs Standard (hereinafter referred to as the ‘ED’).

People errors – how to alleviate insurers’ concerns

Be wise to what insurers are looking at when it comes to your employees’ wellbeing

Essential guide to producing sustainable products and services

Making your products and services more sustainable can protect your livelihood as well as the planet

Essential guide to reducing pollution and waste

For many businesses, pollution and waste are among the most important environmental impacts – and ones that can be relatively easy to control

Essential guide to environmental business travel

Reducing your carbon footprint is a growing priority for consumers and businesses alike, and a green transport strategy is an essential part of any business' green credentials

Essential guide to conducting an environmental review

Reducing the environmental impact of your business isn't just the right thing to do or a question of meeting your legal obligations

Essential guide to introducing an environmental management system

An environmental management system (EMS) allows you to monitor and control the effect your business has on the environmen

Essential guide to running an eco-friendly business

Every business can benefit from minimising its environmental impact. Complying with environmental laws and doing your bit to help the planet also delivers direct business benefits. Reducing waste has an immediate effect on your bottom line. Customers and other business partners prefer to work with firms that are environmentally responsible. A reputation for taking the right approach can be a key competitive differentiator for you.

Cyber attacks: a growing threat

Make sure that your business is ready for the challenges

Consultation: IESBA Exposure Draft on Proposed Revisions to the Code Addressing Tax Planning and Related Services

ACCA welcomes the opportunity to provide views in response to the IESBA Exposure Draft on Proposed Revisions to the Code Addressing Tax Planning and Related Services (hereinafter referred to as the ‘ED’). We hope that our comments, which reflect feedback from our ACCA Global Forum for Ethics and ACCA Global Forum for Taxation, are a helpful contribution to this process.

The Enhancement and Standardization of Climate Related Disclosures for Investors

ACCA's response to the Proposed rule amendments for public comment issued by Securities and Exchange Commission in March 2022 on the Enhancement and Standardization of ClimateRelated Disclosures for Investors

Consultation: Proposed amendments to Audit Enforcement Procedures

ACCA welcomes the opportunity to comment on The Audit Enforcement Procedure Consultation on Proposed Amendments to the procedure and related guidance (Consultation Document) issued by the Financial Reporting Council (FRC) on 3 April 2023.

Consultation: Amendments to the Payment Practices and Performance Regulations 2017

Read ACCA's response to the UK government's public consultation

Consultation: Statutory Review of the Small Business Commissioner

Read ACCA's submission to the Department for Business and Trade

Consultation: FRED 82 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review

ACCA welcomes the opportunity to provide views in response to the FRC’s exposure draft (ED) (‘FRED 82’) for draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs (‘the Standards’) – Periodic Review

Consultation: IAASB's Strategy and Work Plan 2024-2027 

ACCA welcomes the IAASB’s Proposed Strategy and Work Plan 2024 – 2027 and commends the IAASB for its significant standard setting progress during the last few years across numerous projects such as ISA for LCE, Audit Evidence, Fraud, Going Concern, Sustainability Assurance etc. all of which are of responsive to public interest demands.

Sustainability Reporting in the Public Sector

As IPSASB undertakes research and scopes three sustainability reporting projects, our roundtables of experts with a strong interest in public sector sustainability reporting explored the key issues.

Exposure Draft CIPFA/ED/2022/1 International Non-Profit Accounting Guidance

ACCA welcomes the opportunity to provide views in response to CIPFA’s Exposure Draft CIPFA/ED/2022/1 International Non-Profit Accounting Guidance (INPAG) Part 1 (hereinafter referred to as ‘ED1’). This response has been drafted with the assistance of ACCA’s Global Forum for Corporate Reporting.

HMRC R&D Tax Relief Reform consultation

ACCA welcomes the opportunity to provide views on the design of a single R&D tax relief scheme in response to a consultation issued jointly by HMT and HMRC. We would like to see both small to medium sized enterprises (SMEs) and large businesses fairly represented in the final scheme.

Mitigating fraud risk as recession bites

Be alive to risks inside – and outside – businesses

Exposure Draft - International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for International Tax Reform – Pillar Two Model Rules: Proposed amendments to IAS 12 (hereinafter referred to as the ‘ED’). This was done with the assistance of ACCA’s Global Forum for Corporate Reporting and Global Forum for Taxation.

Public consultation on the Corporate Sustainability Directive - DETE

ACCA welcomes the opportunity to provide feedback on the member state implementation of the Corporate Sustainability Reporting Directive (CSRD). ACCA is strongly supportive of the CSRD and believes it will significantly elevate the corporate reporting landscape, ensuring meaningful environmental, social and governance data on an organisation’s value chain.

Spring Budget 2023 representation

ACCA advises Chancellor of members’ priorities ahead of 15 March

Exposure draft (ED) on the Third edition of the IFRS for SMEs Accounting Standard

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for the third edition of the IFRS for SMEs Accounting Standard

Draft guidance: Research and Development (R&D) tax reliefs

ACCA welcomes the opportunity to comment on the proposals issued by HMRC. We have consulted our members through surveys and expert interviews and their views are represented in the following response.

Taking note of international developments in non-profit financial reporting

International developments could well affect the future of non-for-profit reporting in the UK and Ireland post-2025

FRC's Draft Minimum Standards for Audit Committees

ACCA welcomes the opportunity to comment on the proposals issued by the FRC. The ACCA Global Forums for Audit and Assurance, and for Governance, Risk and Performance have considered the matters raised and their views are represented in the following response.

Removal of PII cover by liquidators

Why run-off cover is so important to accountants

Draft guidance on R&D tax reliefs issued

Comments on the new proposals are welcomed

HMRC consultation on changes to statistics publications

ACCA welcomes the opportunity to comment on the proposals issued by HMRC. Broadly, the improvements appear to be reasonable in ‘tidying-up’ HMRC’s statistical publications.

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.

Welsh government draft Budget: the key points

An at-a-glance overview of changes to the three devolved Welsh taxes

Professional Conduct in Relation to Taxation (PCRT)

Professional Conduct in Relation to Taxation (PCRT) sets out the professional standards that are expected of a member when undertaking tax work.

Independent review of the skills delivery landscape in Scotland

Read ACCA's submission to the public consultation issued by the Scottish Government

Review of the future of qualifications and assessment in Scotland

Read ACCA's submission to the Scottish Government's public consultation

Proposal to Revise ISA (Ireland) 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)

ACCA welcomes the opportunity to respond to the Proposal to Revise ISA (Ireland) 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)

Technical factsheet: property tax

Our comprehensive factsheet covers all aspects of property tax, from VAT, property income and dealing with developers to CGT, SDLT and dealing with issues around separation and divorce

Northern Ireland consultation with the Small Business Commissioner

An SME and SMP roundtable consultation in Northern Ireland with the UK Small Business Commissioner, addressing a range of issues in Northern Ireland from skills shortages to late payment.