Technical resources

Technical factsheet 163 - Audit exempt companies - ACCA accounts preparation report

Technical factsheets relevant to audit exemption.

Technical factsheet 155: Redundancy

Redundancy was introduced in the 1970s and provides a separate reason for a contract to be terminated. It is governed by the Employment Rights Act 1996.

Technical factsheet 146 - Data Protection Act 1998

Data Protection Act 1998

Technical factsheet 143 - The impact of the credit crunch in the audit of small companies

The impact of the credit crunch in the audit of small companies.

Technical factsheet 139 - Income from property

March 2008. Income From Property

Technical factsheet 135 - UITF 40 and taxation

October 2006. UITF 40 and taxation.

Technical factsheet 134 - Guidance on the application of UITF 40 “Revenue recognition and service contracts”

Guidance on the Application of UITF 40 "Revenue Recognition and Service Contracts"

Technical factsheet 132 - Employment status

Employment status

Technical factsheet 130 - UITF Abstract 40 - A Major Change in Profit Recognition and Increase in Tax Liabilities

UITF Abstract 40 - A Major Change in Profit Recognition and Increase in Tax Liabilities

Technical factsheet 128 - UITF Abstract 40 - Revenue Recognition and Service Contracts

UITF Abstract 40 - Revenue Recognition and Service Contracts

Technical factsheet 87 - Incorporation of Accountancy Practices

Incorporation of Accountancy Practices