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Draft guidance: Research and Development (R&D) tax reliefs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Draft guidance on R&D tax reliefs issued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

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.

ACCA's response to IAASA revised policy paper on publication of information regarding its financial reporting supervision activities

ACCA welcomes the opportunity to respond to the Proposed Policy Paper on Publication of Information Regarding IAASA’s Financial Reporting Supervision Activities.

Essential guide to... basic bookkeeping

Members can use this essential guide to basic bookkeeping to make the most of rising demand

Essential guide to... income tax self-assessment

Members can use this essential guide to income tax self-assessment to make the most of rising demand

Essential guide to... annual accounts

Members can use this essential guide to annual accounts to make the most of rising demand

Essential guide to... basic accounting

Members can use this essential guide to basic accounting to make the most of rising demand

ESG reporting for smaller charities

Advice for trustees embarking on their environmental, social and governance journeys

Technical factsheet: am I AML compliant?

Our checklist includes the controls that firms must have in place to ensure that they are compliant with the Money Laundering Regulations

Funding the Audit, Reporting and Governance Authority - FRC consultation

ACCA welcomes the opportunity to comment on the FRC’s proposals for funding the Audit, Reporting and Governance Authority (ARGA).

2023/24 Code of Practice on Local Authority Accounting in the United Kingdom

ACCA welcomes the opportunity to respond to the CIPFA LASAAC Local Authority Accounting Code Board (CIPFA LASAAC).

HMRC's consultation on improving data collected from customers

ACCA welcomes the opportunity to respond to HMRC’s consultation on Improving the data HMRC collects from its customers.

DfE's Skills for Jobs: Implementing a new FE funding and accountability system - consultation response

ACCA welcomes the opportunity to respond to the Department for Education’s consultation on Skills for Jobs: Implementing a new FE funding and accountability system.

Keeping professional indemnity insurance costs at bay

Tips to help your firm better control its costs

UKBE call for comments on Draft Endorsement Criteria Assessment of narrow-scope amendments issued 2021

ACCA's response to UKBE's Draft Endorsement Criteria Assessment of narrow-scope amendments issued 2021 (with an effective date of 1 January 2023)

IAASB's Exposure Draft proposed narrow scope amendments to ISA 700 and ISA 260 - consultation response

This submission is made jointly by Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA) under our strategic alliance.

FCA consultation paper on Office for Professional Body Anti-Money Laundering Supervision: Sourcebook update

ACCA's response to the FCA's consultation paper on Office for Professional Body Anti-Money Laundering Supervision: Sourcebook update

Digitalising Business Rates: connecting business rates and tax data

ACCA's response to HMRC's consultation on Digitalising Business Rates

Technical factsheet: accounting for cryptocurrencies

the accounting aspects for cryptocurrencies can be confusing as there is no specific accounting standard in this area

Technical factsheet: international VAT

This extensive factsheet covers a range of issues, including export and import, new rules of origin for customs duty, e-commerce, cross-border refunds and the Northern Ireland protocol

Public Audit Forum's consultation on Practice Note 10

Read ACCA's submission on the proposed updates to the statement of recommended practice on the audit of financial statements and regularity of public sector bodies in the UK

IPSASB consultation paper on Advancing Public Sector Sustainability Reporting

This submission is made jointly by the Association of Chartered Certified Accountants (ACCA) and Pan African Federation of Accountants (PAFA).

The time it takes to discover a mistake

Indemnity insurance can be invaluable

Charity Commission: revisions to the Annual Return 2023-25

ACCA's response to Charity Commission's consultation on a new approach to the AR and on updating the questions asked to charities in the AR.

IAASA consultation on the Work programme 2023-2025

ACCA's response to IAASA consultation on their Work Programme 2023-2025

Financial Reporting Council consultation on Firm-level Audit Quality Indicators

ACCA's response to FRC's consultation on Firm-level Audit Quality Indicators

Ofqual consultation on regulating alternative academic and alternative technical qualifications at level 3

ACCA responds to Ofqual consultation on regulating alternative academic and alternative technical qualifications at level 3

European Sustainability Reporting Standards

ACCA welcomes the opportunity to provide views in response to EFRAG’s exposure drafts of European Sustainability Reporting Standards (ESRS).

Technical factsheet: provisions and contingencies and breaches of law or regulation

The purpose of this technical factsheet is to remind members of the recognition criteria contained in UK accounting standards and to carefully scrutinise the facts of each case where a provision has been recognised to ensure the provision is appropriate

Technical factsheet: deferred tax

This factsheet provides guidance on deferred tax, including the scope of FRS 102, Section 29; basic principles; timing differences; and disclosure requirements

Technical factsheet: accounting for property valuations

This technical factsheet outlines the accounting treatments for both types of property, including the relevant deferred tax consequences. Throughout the factsheet, we will highlight the key differences between the requirements of UK GAAP and IFRS Standards, so that users can ensure that the correct accounting treatment is applied depending on the requirements of the applicable financial reporting framework.

ACCA responses to ISSB Exposure Drafts on IFRS S1 and S2

ACCA responds to the International Sustainability Standards Board (ISSB) on two draft standards: IFRS S1 General Sustainability-related Disclosures, and IFRS S2 Climate-related Disclosures.

ACCA guide to... best business password apps

Our guide will help you better protect your information

ACCA guide to... managed server hosting

As internet connections are getting faster and prices have fallen, cloud-based services are fast becoming the norm

ACCA guide to... cloud computing: an overview

Discover how using internet-based services can benefit your business