Law and regulation

 
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+6 6 votes

Equity investment: buying shares via e-platforms or in IPOs. Is the balance right?

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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+1 1 vote

FRC announces expected timings for the new UK GAAP standards

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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0 0 votes

ICAEW responds to the Charities Act Review 2006

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...

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0 0 votes

APB announces withdrawal of PN14

The Auditing Practices Board (APB) has issued the withdrawal of PN14 The Audit of Registered Social Landlords in the UK because the references to the auditing standards, law and regulations are out of date.  A working party has been set up to u...
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+1 1 vote

Professional scepticism and other key audit issues

This is the title of a new set of videos recently issued by the Audit and Assurance Faculty.

All in our profession will be aware of the recent debate about whether auditors have been sufficiently sceptical in recent times and of the conce...

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0 0 votes

Charities Act Review 2006 - have you say

ICAEW has expressed a formal interest to the Cabinet Office in participating in the review of the Charities Act 2006 which is being led by Lord Hodgson. Based on the terms of reference for the review, ICAEW has identified 9 major areas on ...
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0 0 votes

Residential Service Charge Accounts

 Tech 01/10 Accounting for service charges contains a section on statutory and service charge accounts when the landlord is a company, such as a residents management company (RMC). Tech 01/10 also contains an illustrative example of the RMC sta...