ACCA's response to IASB's ED Practice Statement on Management Commentary

ACCA welcomes the opportunity to provide views in response to the exposure draft of the Practice Statement on Management Commentary. This has been done with the assistance of ACCA’s Global Forum for Corporate Reporting.

Think Small First: Enabling effective climate action by Small and Medium-sized Businesses

Read the new report from ACCA, the International Chamber of Commerce and Sage, published to coincide with COP26

Cyber extortion, SMEs and ransom demands: part 2

How should you or a client respond when cyber criminals threaten to hold you to ransom?

Consultation: A Framework for Tax

Read ACCA's submission to the Scottish Government’s Taxation and Fiscal Sustainability Directorate

Call for Evidence: Draft Finance Bill 2021/22

Read ACCA’s submission to the House of Lords Economic Affairs Committee Finance Bill Sub-Committee

The apprenticeship landscape in England, Scotland and Wales

Find out about ACCA's apprenticeships and the funding available

Autumn Budget update webinar

How will the Budget impact you and your clients?

Technical factsheet: dividend in specie and distribution in specie in private companies

This factsheet looks at company law, reporting and tax issues to provide a broad overview of issues in relation to dividends and distributions in specie

Amendments to Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 - Statutory Instrument 2022

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 approach and plans for amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLRs). Our response to this consultation has been informed by input obtained from our supervised population and discussions with other accountancy PBSs.

ACCA's response to review of UK AML/CTF regulatory & supervisory regime call for evidence

ACCA is a Professional Body Supervisor (PBS) for anti-money laundering (AML) in the UK. We welcome the opportunity to contribute to the government’s review of the UK’s AML/CTF regulatory and supervisory regime. Our response to this call for evidence has been informed by input obtained from our supervised population and discussions with other accountancy PBSs.

Consultation: a new further education funding and accountability system

Read ACCA's comments submitted to the Department for Education

Cyber extortion, ransoms and SMEs: part 1

How to protect business from the risk of being held to ransom

Consultation: The National Skills Fund

Read ACCA’s submission to the Department for Education

Consultation: reforming the framework for better regulation

Read ACCA’s submission to the Department for Business, Energy and Industrial Strategy

Retroactive dates on your professional indemnity policies

Which terms should you accept?

Accounting for Skills and Human Capital Online Event

ACCA (The Association of Chartered Certified Accountants) , Adecco Group, SMEunited and CDSB (Climate Disclosure Standards Board) are delighted to invite you to a lively online event to discuss the possible pathways to increase transparency on what companies are doing to invest in skills, human capital and continuous training, and what are the best ways to reflect skills and human capital in the balance sheet.

Public Trust in Tax, how to enhance the effectiveness, sustainability and fairness of global tax systems?

Joint IFAC-ACCA-CAANZ event, in collaboration with the OECD: Public Trust in Tax, how to enhance the effectiveness, sustainability and fairness of global tax systems?

Technical factsheet: shareholders’ agreements

Having a shareholders' agreement often turns out to be invaluable in dealing with any disputes or unexpected events

Consultation: basis period reform

ACCA responded to HMRC's call for evidence, expressing disappointment that HMRC has chosen to give businesses just six weeks to respond to proposals with far-reaching effects on the self-employed

OECD Working Group on Bribery: Invitation to provide input on the draft Anti-Bribery Recommendation

ACCA's response to the OECD Working Group on Bribery's invitation to provide input on the draft Anti-Bribery Recommendation

Fraud and the impact of Covid-19

In the wake of the pandemic, it is vital for businesses to maintain vigorous prevention procedures

Technical factsheet: LIBOR transition – SME frequently asked questions

This factsheet covers all the main information needed to prepare for the transition away from LIBOR, and provides links to the documents and websites that offer more detail.

ACCA's response to targeted amendments to the IFRS Foundation Constitution

ACCA welcomes the opportunity to provide views in response to the IFRS Foundation’s Exposure Draft, ‘Proposed targeted amendments to the IFRS Foundation to accommodate an International Sustainability Standards Board to set IFRS Sustainability Standards.’

Coding: as a professional accountant, why you should be interested

Coding refers to creating rules-based instructions that can be understood by a software program. In 57% of respondents had no knowledge of coding, but 40% expressed an interest in learning, based on an ACCA survey of 992 members in November 2020. Three years on, none of the respondents want to remain without any knowledge of coding.

Technical factsheet: partnership law and practice

This factsheet emphasises the importance of putting a partnership agreement in place for partners and advisers

Consultation: creating a 21st-century tax system

Read ACCA's response to HMRC

Consultation: timely payments

Read ACCA's submission to HMRC

Help for SMEs before LIBOR deadline

UK Finance provides more support resources for small and medium sized businesses for a smooth transition to alternative and more robust rates

ACCA's response to BEIS consultation - Restoring trust in Audit and Corporate Governance

ACCA welcomes the consultation on the Government’s proposals for restoring trust in audit and corporate governance and its aim to improve the wider financial reporting ecosystem as a whole. It is vital that the UK economy has efficient and effective capital markets and there is confidence and trust in the corporate framework. We welcome any opportunity to be involved in the next steps and remain committed to providing our support as the Government proceeds with the implementation of its proposals.

Failed furlough claims

HMRC will only consider cases where a business has a reasonable excuse for missing the deadline

Scaling-up efforts towards Paris alignment and supporting the SDGs in the Africa-EU Strategic Partnership

This webinar – organized by the ACCA (Association of Chartered Certified Accountants), Green Finance Platform and the Pan African Federation of Accountants (PAFA) – will focus on scaling up efforts towards Paris alignment and supporting the UN Sustainable Development Goals in the Africa-EU Strategic Partnership. Agenda 2063 goals on climate resilient economies and taking responsibility for finance address this important topic, as well as how Africa sees itself engaging internationally, and its approach to development funding.

ACCA guide to... managing your cash flow

Effective cash flow management is vital to ensure that your business has the funding needed to keep trading and make the most of opportunities to grow

ACCA guide to...cash flow

Effective cash flow management is crucial to running your business

ACCA guide to... R&D expenditure credits (RDEC)

Research and development expenditure credit (RDEC) can reduce your tax bill if your company carries out qualifying research and development

ACCA guide to... research and development tax credits

Research and development tax credits can be a valuable tax break for small companies

ACCA guide to... how to improve your cash flow

This guide looks at why cash flow matters and the different ways you can improve it

ACCA guide to... research and development grants

A research and development (R&D) grant can be an important element of funding the development of an innovative new product, service or process

Raising standards in the tax market: PCRT response

Read the Professional Conduct in Relation to Taxation bodies' submission

Risk and reward: how much is too much?

Professional service firms grapple yearly with the perennial question of how much professional indemnity insurance is appropriate for their businesses

Fee disputes and speculative claims

Practice steps you can take today with clients

Joint statement on sustainable corporate governance

Joint statement on sustainable corporate governance by ACCA, Accountancy Europe, CDSB, Eurosif, Frank Bold, PGGM, Schroders, ShareAction, WFF and the World Benchmarking Alliance

Creating value managing impact through integrated sustainability disclosure event

To combat climate change and work towards the objectives of the UN SDGs and of the Paris Agreement, it is vital to establish a global approach for integrated decision-making, resource-allocation, measurement and tracking that can steer the change that is needed. Against the backdrop of Covid-19 and the changing shape of markets and global value chains, the redefinition of risks and the resilience imperative, how can we – policy makers, standards setters, framework providers, business, accountancy profession, civil society- all work together to create the required zero pollution transformation, while rebuilding our economies to support societies to thrive?

Technical factsheet: reporting grants claims under SEISS

This guidance will help you comply with obligations under Professional Conduct in Relation to Taxation

Market Demand for Professional Accountancy Services in the Asia-Pacific

Report findings illustrate that the demand for professional accountancy services has not decreased. In fact, it is now required even more urgently to address the challenges posed by the pandemic, as well as to harness opportunities for business growth.

Working Together for the Planet: Audit & assurance of sustainability information

ACCA, ECIIA, Deloitte and AccountancyEurope online event on audit & assurance of sustainability information

New HMRC agent service for PAYE online: liabilities and payments viewer

The replacement addresses problems experienced with Agent Online Self Serve

Corporation tax loss relief changes

Our handy comparison table explains the 2017 reforms

ACCA guide to... company cars and tax

Both employers and employees need to consider the tax implications of company cars before making decisions

ACCA guide to... common VAT problems

Problems with VAT are common, either because a business does not have the right systems in place or because of a specific complication

ACCA guide to... Making Tax Digital: how to file a VAT return

MTD is being introduced gradually – and it started in April 2019 with VAT returns