IHT on pension technical consultation

Practical examples to demonstrate how the new rules will be applied

Private schools and VAT

Comprehensive guidance on the upcoming changes

Christmas gifts for staff and customers

The tax, NI and VAT implications of gifts and vouchers

Effective use of risk assessments and AML compliance

Elevate client relationships with these often-overlooked processes

Proposed new company size thresholds

Why these present both challenges and opportunities for accountants

Stay compliant in 2025

Join this webinar to prep your firm for new AML must-do's

Changes to the ACCA Rulebook 2024

Read the summary

Double cab pickups

With changes coming in April 2025, distinctions between company vans and cars are significant for tax implications

Consultation: IASB/ED/2024/6 Climate-related and Other Uncertainties in the Financial Statements

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Climate-related and Other Uncertainties in the Financial Statements. Our response has been developed with the assistance of ACCA’s Global Forum for Corporate Reporting.

Consultation: Invest 2035: The UK's Modern Industrial Strategy

ACCA is supportive of what Government is seeking to achieve through the industrial strategy and look forward to reviewing the developed plans as they become available.

Consultation: IASB's survey on accounting for intangibles

ACCA welcomes the opportunity to provide views in response to the IASB’s invitation to take part in its short survey on the requirements for reporting on intangibles in financial statements.

Professional indemnity insurance retroactive dates

How to check you’re covered

Consultation: Roadmap Report for Adoption of IFRS Sustainability Disclosure Standards in Kenya

ACCA is pleased to receive this opportunity to provide its views in response to ICPAK’s request for comments on the Roadmap for Adoption of IFRS Sustainability Disclosure Standards in Kenya. We commend ICPAK for its initiative in committing to adopt the standards. This consultation response further highlights ACCA’s commitment to supporting ICPAK in implementing sustainability standards in Kenya.

Changes for tax advisers on the horizon

Further plans announced to clamp down on tax fraud in the autumn Budget 2024

A new approach for R&D investment

Introducing the new RDEC scheme

Business rates in England

The government plans lower business rates multipliers for retail, hospitality and leisure businesses

Corporate tax roadmap

Confirmation of the major features of the corporation tax regime for the duration of this parliament

Capital gains tax changes

A summary of the key changes, including new rates from October 2024, April 2025 and April 2026

NIC and Employment Allowance changes

Employer NIC rising to 15% and Employment Allowance increasing to £10,500

Investors’ relief lifetime limit reduced

Lifetime limit slashed from £10m to £1m

Inheritance tax and associated reliefs

Major announcements around IHT thresholds, agricultural and business reliefs and unused pension funds and death benefits

Scotland's small businesses will feel pressure of tax changes

Multiple small tax changes announced at today’s Autumn Budget will create complexity for accountants and businesses

Businesses in Wales will feel impact of increases

Workers will welcome the decision not to increase fuel duty

NIC – how much will the Budget cost me?

Worked examples of how a small business with 12 employees might see NIC costs increase by over £5,000

Budget offers mixed blessings for businesses

The Chancellor announces large increases in taxes, spending and borrowing

Stamp duty land tax changes

Higher rates announced for additional dwellings and companies

Key updates on capital allowances

Full expensing and other core features maintained

Non-dom tax regime abolished

Status to disappear from April 2025, replaced by a new residence-based regime

Furnished holiday lettings tax regime abolished from 1 April 2025

Labour to pursue previous government's policy

Budget impact on property and landlords

Measures focus on building and facilitating affordable and social housing in England

Consultation: IASB’s ED Amendments to IFRS 19

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures. Our response has been developed with the assistance of ACCA’s Global Forum for Corporate Reporting.

Consultation: IASB’s ED Translation to a Hyperinflationary Presentation Currency

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Translation to a Hyperinflationary Presentation Currency. Our response has been developed with the assistance of ACCA’s Global Forum for Corporate Reporting.

Technical factsheet: Lease accounting under FRS 102

This technical factsheet examines the new lease accounting treatments in FRS 102 (September 2024)

Consultation: Exposure draft Standards for Labor Set 1

ACCA welcomes the opportunity to provide views in response to the exposure drafts for the first phase ‘Employment practices and conditions’ of the GRI Topic Standards Project for Labor comprising the Employment (EMPL) exposure draft, Remuneration and Working Time (REWO) exposure draft, Significant Changes for Workers (SICH) exposure draft, and Control of Work Standard Interpretation to GRI 2 exposure draft.

Technical factsheet: Conversion from cash to accruals accounting for charities: the key considerations for charity trustees and those helping them make the switch

Our new factsheet explains what the switch to accruals accounting involves to help trustees make the choice

Consultation: EU's targeted consultation on AI in the financial sector

ACCA welcomes the opportunity to respond to this consultation. Our overall response to this consultation is informed by the fact that we are public interest body in the education sector with members and students in accountancy and finance.

IFRS 18 Presentation and Disclosure in Financial Statements

ACCA welcomes the opportunity to respond to The UK Endorsement Board's public consultation on IFRS 18 Presentation and Disclosure in Financial Statements. ACCA's work in influencing relevant policy and regulation and our qualification and education products are developed to equip our members and future members.

Ireland's consultation on the European Union’s Traineeships Directive

ACCA welcomes the European Union’s Traineeships Directive as a significant initiative aimed at enhancing the working conditions of trainees and preventing the misuse of traineeships as substitutes for regular employment. Recognizing the vital role that traineeships play in developing accounting and finance professionals, we support this directive as a positive step toward fostering a skilled and motivated workforce across Ireland and the broader European Union.

Going into Practice in Ireland

A resource guide for ACCA members planning on going into practice in Ireland, covering general and audit practices, sustainability assurance licencing, PIE audits, sources of information and practice monitoring.

Consultation: IoD Code of Conduct for Directors

ACCA welcomes the opportunity to respond to this consultation on the Code of Conduct for Directors, developed for the IoD by a Commission chaired by Lord McNicol of West Kilbride. While we believe this Code of Conduct could be an effective tool to help directors make better decisions, in this response we provide suggestions for making it more practical.

Risk considerations for research and development work

How should you respond to increased responsibilities around clients undertaking R&D work?

ACCA response to IFAC Exposure Draft on IES 2, 3 and 4

ACCA responds to IFAC Exposure Draft - Proposed Revisions to IES 2, 3 and 4 - Sustainability

ACCA response to IFAC Exposure Draft on IES 6

ACCA responds to IFAC Exposure Draft - Proposed Revisions to IES 6 - Initial Professional Development, Assessment of Professional Competence

Review of Charity Regulation in Scotland

ACCA responds to the Review of Charity Regulation in Scotland

Consultation: AI Cyber Security Code of Practice

ACCA welcomes the opportunity to comment on the open call for evidence issued by DSIT, UK. We support the importance and need for a trusted1 eco-system for AI and commend this initiative particularly given the rapid developments in AI globally, and the heightened cybersecurity considerations linked to this.

IASB ED/2024/3 Contracts for Renewable Electricity

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Contracts for Renewable Electricity. Our response has been developed with the assistance of ACCA’s Global Forum for Corporate Reporting.

Consultation: Draft CEAOB non-binding guidelines on limited assurance on sustainability reporting

ACCA commends the CEAOB for issuing the draft non-binding guidelines and welcomes the opportunity to provide our comments.

Public consultation on Member State Option to introduce Independent Assurance Services Provider (IASP)

ACCA supports the proposal that Ireland facilitates the licencing of Independent Sustainability Assurance Services Provider (ISASP). However, we emphasise that the education and ethical requirements, accreditation, regulation and monitoring of ISASPs must be aligned to those required for statutory auditors who are licenced as SASPs.

Exposure Draft: Addendum to Third edition of IFRS for SMEs Accounting Standard

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Addendum to Third Edition of IFRS for SMEs Accounting Standard that aims to amend Section 7 and Section 30 of the IFRS for SMEs Accounting Standard (the ‘Standard’). Our response has been developed with the assistance of ACCA’s Global Forum for Corporate Reporting.

IASB ED/2024/1 Business Combinations – Disclosures, Goodwill and Impairment

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) for Business Combinations – Disclosures, Goodwill and Impairment that aims to provide better information about the performance of business combinations and to improve the approach for testing cash-generating units (CGUs) containing goodwill for impairment. Our response has been developed with the assistance of ACCA’s Global Forum for Corporate Reporting.