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402 results found

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Rahman Ravelli | United Kingdom | 7 Oct 2021

The proposed economic crime levy

The Economic Crime (Anti-Money Laundering) Levy has been proposed by HM Treasury as a new charge for professional firms and financial institutions…
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Kingsley Napley | United Kingdom | 22 Jul 2021

Maintaining the boundaries of personal and professional life: new ethics guidance for professional accountants

The Consultative Committee of Accountancy Bodies (CCAB) has issued new guidance for professional accountants on the boundaries of professional and…
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Kingsley Napley | United Kingdom | 5 Apr 2020

Can anyone use the designation ‘Chartered Accountant’?

It may come as a surprise to learn that anyone can use the title accountant without having any formal qualification or membership of a professional…
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Kingsley Napley | United Kingdom | 1 Apr 2019

Think before you tweet - the perils of social media for the accountancy profession

Social media has introduced to professionals a global platform for promoting services to an ever-growing audience in order to network and reach out…
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Reed Smith LLP | United Kingdom | 13 Nov 2018

Revised Bannerman audit disclaimer guidelines issued by ICAEW

Revised guidance issued by ICAEW on 23 May 2018 includes details of where exactly in an audit report the disclaimer should be placed. It also provides…
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Reed Smith LLP | United Kingdom | 13 Nov 2018

Double-barrelled audit review takes next steps, and aims for Big 4

A national-level review backed by the Audit Quality Forum, the FRC and the ICAEW, and which has the support of the Department for Business, Energy and…
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Shoosmiths LLP | United Kingdom | 31 Oct 2018

When is a corporate guarantee a distribution?

In 2017 the ICAEW and ICAS suggested that an upstream or cross-stream guarantee might amount to a distribution of profits unless a fee was payable in…
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Kingsley Napley | United Kingdom | 19 Oct 2018

#MeToo one year on: can we expect regulatory guidance soon?

This week marks the first anniversary of the start of #metoo movement. The last 12 months have seen a seemingly unabating global conversation about…
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Penningtons Manches Cooper LLP | United Kingdom | 26 Jun 2018

Law Society guidance on intra-group guarantees and intra-group loans

The Law Society has issued guidance on the legal implications of intra-group guarantees and intra-group loans in response to a paper produced by the…
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Macfarlanes LLP | United Kingdom | 15 Jun 2018

New guidance on whether guarantees and loans are distributions

The Law Society and the City of London Law Society (CLLS) have published two joint notes on whether certain transactions would qualify as…
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