Richard, Author at CCAB

7 December, 2021

Non-payment of tax: when does this potentially give rise to reportable criminal proceeds?

The current pandemic crisis has put strain on the cashflows of many businesses. This note considers the obligations that an accountant may have if they become aware that a business that they work for, or one for which they act, is deliberately failing to pay their taxes when due.

2 November, 2021

CCAB Economic Crime Manifesto

Since the publication of the previous CCAB Economic Crime Manifesto we have worked closely with government to address the areas of concern.

2 November, 2021

CCAB Economic Crime Manifesto

Since the publication of the previous CCAB Economic Crime Manifesto we have worked closely with government to address the areas of concern.

25 October, 2021

Defence Against Money Laundering (‘DAML’) requests and Insolvency Practitioners

CCAB guidance on Defence Against Money Laundering (‘DAML’) requests and their relevance to an Insolvency Practitioner.

30 September, 2021

Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2022

13 July, 2021

CCAB Guidance on Boundaries of Personal and Professional Life in Ethics

This guidance focuses on the boundaries of professional and private behaviour for members of CCAB accountancy bodies.

5 July, 2021

Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships (LLPs SORP)

CCAB has today published an updated draft of its LLPs SORP for comment. The underlying purpose of the SORP is to deal with issues that are specific to LLPs and ensure that, as far as possible, LLPs present financial statements that are comparable with those of other entities.

5 July, 2021

Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnership 2022

CCAB has published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment by 24 September 2021.

28 June, 2021

CCAB Ethics Survey

As accountants, ethics must always be at the forefront of every decision that we make. The UK and Irish professional bodies that make up the CCAB have Codes of Ethics against which we hold our members accountable, which are all substantively based on the IESBA International Code of Ethics for Professional Accountants.