Professional Conduct in Relation to Taxation (PCRT) sets out the professional standards that are expected of a member when undertaking tax work.
Engagement letters for tax practitioners, issued in April 2018, provides guidance to tax practitioners about engagement letters for tax work. This has been supplemented by a schedule of services: Making Tax Digital for VAT (MTDfV).
ACCA's free resource will help you navigate Making Tax Digital implementation
ACCA accountancy firms in the UK can carry out a limited range of regulated activities, known as exempt regulated activities
These specimen anti-money laundering policies and procedures are basic examples that will require tailoring to specific circumstances.
Updated guidance incorporating the results of the triennial review carried out by the Financial Reporting Council in 2017
The guidance explores whether or not to show the income in the company accounts as net or gross and provides a preferred accounting treatment of the transactions together with journal entries.