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  • Article

    Listing Regime – Primary Market Bulletin No. 45 Published

    The FCA has published Primary Market Bulletin 45, which contains guidance for issuers on a number of topics.
    United KingdomAccounting and Audit
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    FRC Publishes Details Of Its Functions And Powers

    On 28 June 2017, the Financial Reporting Council ("FRC") published a schedule of its functions and powers, which replaces the schedule in its 2014 publication.
    United KingdomCorporate/Commercial Law
    A&O Shearman
    A&O Shearman
  • Article

    The Failure Of Public Interest Companies To Appoint An Auditor (Video)

    In this video for LexisNexis, Partner Tim Crockford and Senior Associate David Milner in the Accountants Liability team consider what happens when a publicly traded entity
    United KingdomCorporate/Commercial Law
    Clyde & Co
    Clyde & Co
  • Article

    Democrats Propose Mark-to-Market Tax And Increased Audits On High-Net-Worth Individuals

    Democrats at both the federal and state levels are proposing a "mark-to-market" tax and legislation that would mandate more audits on high-income taxpayers.
    United KingdomTax
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Video

    The Global Tax Reset (Video Content)

    Tax has become a significant strategic business issue. The global landscape of BEPS, unilateral action by countries and increased international tax audits, is resulting in a global tax reset.
    WorldwideTax
    Deloitte
    Deloitte
  • Article

    E-Commerce Directive

    United KingdomMedia, Telecoms, IT, Entertainment
    Hammonds
    Hammonds
  • Article

    Audit: Institutional Investor Committee Guidance On Audit Tendering

    The Institutional Investor Committee published guidance for audit committees when companies put their audit contracts out to tender.
    United KingdomAccounting and Audit
    A&O Shearman
    A&O Shearman
  • Article

    Auditing Governance - Having A Voice Where It Counts

    Following the CIIA guidance ‘Effective Internal Audit in the Financial Services Sector’, Internal Audit functions are explicitly expected to voice their views on the effectiveness of governance practices.
    United KingdomAccounting and Audit
    Deloitte
    Deloitte
  • Article

    Budget Responsibility Bill Introduced Into Parliament

    On July 18, 2024, the Budget Responsibility Bill 2024-25 had its first reading in the House of Commons. Its second reading is scheduled for July 30, 2024.
    United KingdomAccounting and Audit
    Norton Rose Fulbright Hong Kong
    Norton Rose Fulbright Hong Kong
  • Article

    FRC Publishes First Audit And Assurance Lab Report

    On 18 December 2017, the Financial Reporting Council (the "FRC") announced publication of its pilot Audit & Assurance Lab report.
    United KingdomAccounting and Audit
    A&O Shearman
    A&O Shearman
  • Article

    FRC Publishes Revised Guidance For Auditors When Agreeing To The Publication Of Preliminary Announcements

    On 15 December 2017, the FRC published a bulletin entitled "The Auditor's Association with Preliminary Announcements made in accordance with U.K. Listing Rules."
    United KingdomAccounting and Audit
    A&O Shearman
    A&O Shearman
  • Article

    More Companies To Be Exempt From Audit

    From 1 October 2012, subsidiary companies will no longer need to have their annual accounts audited provided that, among other things, their parent company agrees to guarantee all liabilities of the subsidiary that are outstanding at the end of that financial year.
    United KingdomAccounting and Audit
    CMS Cameron McKenna Nabarro Olswang
    CMS Cameron McKenna Nabarro Olswang
  • Video

    Neil White CAE Survey Video #2

    Deloitte Global Internal Audit Analytics Leader Neil White notes skyrocketing use of analytics in Internal Audit and the advantages to be gained, based on a survey of 1,203 chief audit executives.
    United KingdomAccounting and Audit
    Deloitte
    Deloitte
  • Video

    Questions? Deloitte - Video

    In the current economic climate, the questions are many
    United KingdomAccounting and Audit
    Deloitte
    Deloitte
  • Video

    Terry Hatherell CAE Survey Video #1

    Terry Hatherell CAE Survey Video #1.
    United KingdomAccounting and Audit
    Deloitte
    Deloitte
  • Article

    US Corporate Law News: IRS Adopts New Regulations Governing The Audit Of Tiered Partnerships

    On December 19, 2017, the IRS published new regulations implementing a centralized partnership tax audit regime under the Bipartisan Budget Act of 2015.
    United KingdomAccounting and Audit
    Withers LLP
    Withers LLP
  • Article

    DCAA MRD: Early Engagement Of Forward Pricing Price Proposals And Forward Pricing Rate Proposals

    DCAA posted to its website an MRD that is titled "Audit Alert on Early Engagement of Forward Pricing Price Proposals and Forward Pricing Rate Proposals" ...
    United KingdomGovernment, Public Sector
    HKA
    HKA
  • Article

    Brexit Corporate Update - February 20, 2020

    The Financial Reporting Council (FRC) and Department for Business, Energy and Industrial Strategy (BEIS
    European UnionAccounting and Audit
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    Today´s Budget included increased Amusement Machine Licence Duty (AMLD) rates

    Today's Budget included increased Amusement Machine Licence Duty (AMLD) rates which will impact the bookmaker industry in particular - as well as arcades and clubs. Previously bookmakers were paying no AMLD on Fixed Odd Betting Terminals (FOBTs), instead, until November 2005 they were paying betting duty on net takings at 15%.
    United KingdomTax
    Deloitte
    Deloitte
  • Article

    Corporate Reporting – UK FRC Guidance For Auditors In Relation To Provision 29 Disclosures

    A Mythbuster published by the Financial Reporting Council aims to clarify auditors’ responsibilities in relation to new internal control disclosures in annual reports.
    United KingdomCorporate/Commercial Law
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP

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