Law and regulation

>
 
>
avatar
Less than two weeks ago, the UK voted to leave the European Union. In many ways, the world we knew has been turned upside down. The political and economic implications are the subject of much speculation. But what about financial reporting? What fol...
avatar

As the political and economic consequences of the EU Referendum – and Brexit – become more apparent, marked financial and business uncertainty is already reflected in the value of sterling and international capital markets. It seems that...

avatar
ICAEW Financial Reporting Faculty’s Information for Better Markets thought leadership programme examines key questions in business reporting focusing on three key themes: disclosure, measurement and regulation.  A new report Incentives an...
avatar

In May 2016, the UK Government approved The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 which:

• align the LLP regulations with recent changes made to UK company law arising from a new EU Accou...

avatar
Last month the Financial Reporting Council (FRC) issued Guidance on the Going Concern Basis of Accounting and Reporting on Solvency and Liquidity Risks: guidance for companies that do not apply the UK Corporate Governance Code.

The new guidance .....
avatar
In 2014, a new EU Non-Financial Reporting Directive (the ‘Directive’) was approved, introducing new requirements for large undertakings which are also public-interest entities (PIEs) and have an average number of employees exceeding 500....
avatar

TECH 02/10 “Guidance on realised and distributable profits under the Companies Act 2006” identifies, interprets and applies the principles relating to the determination of realised profits and losses for the purposes of making distributi...

avatar
Last week the UK Government issued draft amendments to the Limited Liability Partnerships (LLP) regulations which, when enacted, will align the LLP regulatory framework with recent changes to UK company law (introduced by SI 2015/980 The Companies, ...
avatar
Last month, the Department for Business, Innovation and Skills (BIS) published a consultation paper on proposed amendments to the regulatory frameworks for Limited Liability Partnerships (LLPs) and Qualifying Partnerships. 

The pro...
avatar

Application process now open

The Civil Aviation Authority (CAA) has approved ICAEW’s Licensed Practice scheme as an ATOL Reporting Accountants’ scheme. Your firm can now apply to ICAEW to become an ICAEW Licensed Practice.

Acting for ATOL licence ...