News in Professional resources
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Encouraging CAs to speak up
To mark the launch of new ICAS research on speaking up, listening up and whistleblowing, ICAS and The Chartered Institute for Securities & Investment (CISI) held two successful events in London and Edinburgh.
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Court reporter - update
The ICAS Court Reporter Pack has been significantly updated. David Menzies looks at the developments.
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ICAS: 165 years of public purpose
Donald Drysdale sifts through some ICAS history, looking for material on the Institute’s public interest responsibilities and on how tax specialisations have developed.
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ICAS recommends steps companies can take to report non-financial information
New research from ICAS recommends steps companies can take to report non-financial KPIs in their financial reports.
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Agile planning for Brexit
David Wood issues a reminder of the need to think through the implications of whatever form of Brexit is going to be agreed – or not agreed.
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Insolvency technical update – September 2019
Insolvency technical update – Your round-up of recent developments in insolvency.
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2020 Code of Ethics – Objectivity
Ann Buttery reports on amended requirements in the new Code of Ethics in relation to loans and guarantees with clients
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Taking a stand against unethical behaviour
ICAS has published two new reports to support members in speaking up against unethical practice.
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Reducing early failure in IVAs and trust deeds
Failings IVAS and Trust Deeds have always been an issue in the personal insolvency industry.
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2020 Code of Ethics – Enhanced Conceptual Framework
The 2020 ICAS Code of Ethics includes enhancements to the conceptual framework.
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2020 Code of Ethics - Safeguards
The 2020 ICAS Code of Ethics includes a revision to the definition of safeguards.
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2020 ICAS Code - Restructuring
The 2020 ICAS Code of Ethics has been revised and restructured to make it easier to navigate.
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2020 ICAS Code – documentation - Fees
The 2020 ICAS Code of Ethics has an increased emphasis on the importance of documentation.
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2020 Code of Ethics - Inducements
The 2020 ICAS Code of Ethics contains new requirements on inducements including a new intent test.
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ICAS calls for LCE audit standard
Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.
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Funeral expenses in sequestration
AiB's notes for guidance for Trustee's (NFG) have been updated.
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AML as a competitive advantage
You may not have considered the competitive advantages to having robust and convenient compliance systems in place say AML expers Amiqus..
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ESEF tagging of accounts
Big changes come into effect for listed entities with effect from 1 January 2020 with a new EU requirement for accounts to be published in electronic format.
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Delay to VAT reverse charge announced
In a dramatic reversal, HMRC announced last Friday that the introduction of VAT reverse charge in construction would be delayed by 12 months.
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VAT - Entitlement to grouping
Jan Garioch CA discusses a recent case, Baillie Gifford & Co v HMRC, which saw Scottish Partnerships hold centre stage.
