Law and regulation

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All things cyber make good headlines. And those involving technology, spying, hacking and state security make even better ones.

It’s not scaremongering to point out the growing threat to the reputation and profitability of corporations and...
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Regulations introducing major accounting exemptions for micro-entities have now been approved by the UK Parliament.

First mooted in Brussels in 2007, the regulations apply to financial years ending on or after 30 September 2013 and to eligible acc...

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Over the past year, the Audit and Assurance Faculty have worked to get our technical ducks in a row on audit exemption. Now I'm looking for your feedback.

We're expecting a world in which most companies can choose whether or not to have an audit....
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Some relatively uncontroversial, but nonetheless important changes to the
Takeover Code take effect today. 

 

The most significant changes are in relation to profit forecasts and statements in connection with the anticipated f...

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In February 2013, The Department for Business, Innovation and Skills (BIS) issued a consultation paper exploring how limited exemptions for micro-entities...
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Parliament recently approved new narrative reporting requirements for UK companies. The new regulations will become effective for financial periods ending on or after 30 September 2013.

The regulations have been introduced in an attempt to improve...

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In March 2013 the UK’s Financial Reporting Council (FRC) published FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, a.k.a. the new UK GAAP. This new standard will ultimately replace all current FRSs, SSAPs...
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We have been asked to be a bit more controversial in our discussions – so how about this one?

The recent growth in shared equity e-platforms such as Crowdcube and Seedrs, raising money via subscription for shares in small companies direct fro...

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The UK’s Financial Reporting Council (FRC) has recently announced the expected timings for the finalisation of the three standards which together will comprise the new UK GAAP.

Finalisation
Proposed standards FRS 100 ‘Application of F...

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ICAEW has responded to 10 out of the 13 calls for evidence by Lord Hodgson, who is leading the Charities Act Review 2006. The review will result in a report which will be presented to Parliament before the summer recess in 2012.

Below are our t...