ACCA guides and factsheets


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.

01 March 2019

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Engagement letters for tax practitioners

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).

18 January 2019

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Have you seen...

10 December 2018

MTD tracker

ACCA's free resource will help you navigate Making Tax Digital implementation

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09 September 2018

Technical factsheet: exempt regulated activities registration

ACCA accountancy firms in the UK can carry out a limited range of regulated activities, known as exempt regulated activities

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30 August 2018

Anti-money laundering: specimen policies and procedures

These specimen anti-money laundering policies and procedures are basic examples that will require tailoring to specific circumstances.

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12 April 2018

Technical factsheet: FRS 102 – small company reporting

Updated guidance incorporating the results of the triennial review carried out by the Financial Reporting Council in 2017

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28 August 2018

Technical factsheet: accounting and tax treatment of IR 35 deductions in the public sector

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.

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