Consultation: DBT UK Trade with the EU Call for Evidence

ACCA welcomes the opportunity to provide feedback on the UK Trade with the EU: Call for Evidence.

Consultation: FRC - International Standard on Auditing for Less Complex Entities – How to Enhance Usability: Call for views

ACCA welcomes the opportunity to provide feedback on this call for views “International Standard on Auditing for Less Complex Entities – How to Enhance Usability”.

Consultation: FRC - Re-consultation on ISA (UK) 250 (Revised) and ISA (UK) 270 (Revised

ACCA welcomes the opportunity to provide feedback on this ‘Re-consultation on ISA (UK) 250 (Revised) and ISA (UK) 270 (Revised)’.

Technical factsheet: Financial Reporting Council periodic review amendments

Read about the FRC's most recent review

Consultation: Understanding how our regulation can help SMEs access finance

ACCA response to call for input issued by the Financial Conduct Authority (FCA).

ACCA’s comment letter to IASB’s ED Amendments to the Fair Value Option in IAS 28

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Amendments to the Fair Value Option for Investments in Associates and Joint Ventures.

Technical factsheet: Going concern for SMEs

The concept of going concern is fundamental in financial reporting and all entities, regardless of size, are required to carry out an assessment of the entity’s ability to continue as a going concern.

Supply chain concerns

The UK SME Global Economic Conditions Survey Q1 2026 results show the difficult trading environment that UK SMEs are facing

Consultation: Public consultation issued by the House of Commons Business and Trade Select Committee

ACCA response to a public consultation issued by the House of Commons Business and Trade Select Committee.

Accounting for a better world: An ACCA policy prospectus for Scotland

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

Impact of Cessation on MTD obligations

How to exit MTD when all self employment and property income ceases

Consultation: Central Bank of Ireland - Prohibition Notices under the Fitness and Probity Regime

ACCA welcomes the opportunity to provide feedback on this consultation “Prohibition Notices under the Fitness and Probity Regime”.

Accounting for a better world: An ACCA policy prospectus for Wales

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

Consultation: Refining Our Competition Regime: Driving growth and enhancing competition for businesses and consumers

ACCA responded to the open consultation issued by the Department for Business and Trade on proposals to refine the UK’s competition regime.

Consultation: Aligning listed issuers’ sustainability disclosures with international standards

ACCA responded to a public consultation issued by the Financial Conduct Authority on proposals to evolve rules for listed companies' sustainability disclosures.

Key areas of risk when adopting AI

What accounting firms should keep in mind when implementing AI tools within a practice

Core Funding Financial Reporting Requirements

Guidance for members reporting for creches and preschools in the early years scheme who had an active Core Funding contract during the 2024/2025 Programme Year (Year 3).

Consultation: Public consultation on the Skills Portability Initiative

ACCA supports the intent of the Skills Portability Initiative and, alongside responses to specific questions, provides seven key recommendations.

Consultation: Tax Support for Entrepreneurs: Call for Evidence

ACCA welcomes the opportunity to provide feedback on this consultation “Tax Support for Entrepreneurs: Call for Evidence” building on the governments Invest 2035: the UK's modern industrial strategy and the immediate term actions specified in the Entrepreneurship Prospectus.

Consultation: Solicitors Regulation Authority ("SRA") - Further consultation on client money in legal services: Protecting the client money that solicitors hold

ACCA welcomes the opportunity to provide feedback on this “Further consultation on client money in legal services: Protecting the client money that solicitors hold”.

PII considerations during fee transactions

Key professional indemnity insurance points when buying or selling a block of fees

Consultation: Transition Finance Guidelines and the new draft Implementation Handbook

ACCA responds to Transition Finance Council consultation on draft Transition Finance Guidelines and Transition Finance Implementation Handbook.

Consultation: Chair of the House of Lords Industry and Regulators Committee

ACCA responded to additional questions posed by the chair of the House of Lords Industry and Regulators Committee, building on ACCA’s 16 January submission on the committee’s inquiry into the relationship between regulators and economic growth.

Consultation: Amended Roadmap Report for the Adoption of IFRS Sustainability Disclosure Standards in Nigeria and Sustainability Reporting Guidance (SRG 01)

ACCA welcomes the opportunity to provide views in response to the Federal Reporting Council of Nigeria’s (FRCN) call for comments on Amendments to the Roadmap Report for the Adoption of IFRS Sustainability Standards in Nigeria and Sustainability Reporting Guidelines (SRG 01).

Consultation: FRC Enhancing Auditor's Reports - Proposed Revisions to UK Auditor Reporting Standards

ACCA welcomes the opportunity to provide feedback on the consultation Enhancing Auditor’s Reports – Proposed Revisions to UK Auditor Reporting Standards.

Consultation: FRC ISA (UK) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (UK) 570 Going Concern – proposed revisions

ACCA welcomes the opportunity to provide feedback on the ISA (UK) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (UK) 570 Going Concern – Consultation on proposed revisions.

Consultation: Inquiry into the relationship between regulators and economic growth

ACCA responds to inquiry issued by The House of Lord’s Industry and Regulators Committee into relationship between regulators and economic growth.

Global Economic Conditions Survey (GECS): 2025 Q4

Indicators continue to point to a very downbeat business climate for UK SMEs

Consultation: Proposed updates to FRC Audit Enforcement Procedure (AEP)

ACCA welcomes the opportunity to comment on proposed updates to the FRC’s routes to resolution under the Audit Enforcement Procedure (AEP).

Mandatory HMRC registration for UK tax advisers

All we know about this significant change, which is coming in 2026

Beware – the latest scam warnings

How to identify fraudulent HMRC communications

New HMRC tool to report suspicious activity

Tool will help individuals and tax agents report suspicious activity on online accounts

Cyber risk and operational safeguarding

Why accountants need to act now

2025 ACCA AML annual return

The 2025 ACCA AML annual return window is now open and ready for completion

Changes to the ACCA Rulebook: 2026

Read the summary of changes, which come into effect on 1 January 2026

Cyber risk and operational safeguarding

Why accountants need to act now

Bank Referral Scheme: Consultation and call for evidence

Comments from ACCA to a public consultation and call for evidence issued by HM Treasury.

Anti-Money Laundering/Counter-Terrorist Financing (AML/CTF) Supervision Reform: Duties, Powers, and Accountability

Open consultation: Anti-Money Laundering and Counter-Terrorist Financing Supervision Reform: Duties, Powers, and Accountability

Consultation: Open call for evidence: Unlocking business: Reform driven by you

ACCA welcomes the opportunity to respond to the joint call for evidence from the Department for Business and Trade (DBT) and HM Treasury on modernising the regulatory environment to support business.

Consultation: The Development of the Priorities and Policy Programme for Ireland’s Presidency of the Council of the European Union 2026

A public consultation issued by the Department of Foreign Affairs and Trade. Comments from ACCA to the Department of Foreign Affairs and Trade.

Consultation: Science Based Targets initiative (SBTi) Corporate Net-Zero Standard V2 second public consultation

ACCA welcomes the opportunity to respond to the Science Based Targets initiative (SBTi) Corporate Net-Zero Standard V2 second public consultation. We are pleased to engage with SBTi on the continued development of this important standard and are encouraged by SBTi’s efforts to refine and strengthen the standard and would welcome further dialogue on these points should SBTi wish to explore any of them in more detail.

Budget 2025 – changes to business rates

A round-up of the impact on different types of businesses

Promoting electronic invoicing across UK businesses and the public sector

The UK will introduce mandatory e-invoicing for all VAT invoices from 2029

Consultation: Proposed amendments to the SASB Standards (SASB/ED/2025/1) and the Industry-based Guidance on Implementing IFRS S2 (ISSB/ED/2025/2)

ACCA welcomes the opportunity to provide views in response to the ISSB’s exposure drafts (ED) on proposed amendments to the SASB Standards (SASB/ED/2025/1) and the Industry-based Guidance on Implementing IFRS S2 (ISSB/ED/2025/2), which should be read together. We appreciate the efforts that have gone into these projects, and provide our comments on areas which we consider most important or where we have perspectives to add.

ACCA: Recommendations for ASEAN

In support of ASEAN’s long-term vision for regional competitiveness and integration, this paper sets out ACCA’s policy recommendations to ASEAN policy-makers, regulators and business leaders.

Personal allowance for higher rates

Includes an example for a higher rate taxpayer

CGT and the disposal of employee ownership trusts

Capital gains tax relief to be halved from November 2025

Tax rise on property, savings and dividend income

Changes aim to narrow the gap between tax paid on income from employment and income from assets

Work from home expenses

New restrictions on claiming additional allowances

Apprenticeship levy unchanged

Levy unchanged, but Level 7 apprenticeships are changing