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Documents, Reports and Statements
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POB Consultation on Draft Publication Scheme Consultation on Draft Publication Scheme
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The POB has consulted on its draft publication scheme. The consultation can be accessed here. The CCAB's response can be found here. |
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FRC's Draft Plan & Budget 2008/09
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The FRC has consulted on its draft Plan and Budget 2008/09. The consultative document can be accessed here . The CCAB's response can be found here |
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AADB - The Accountancy Scheme Review - Consultation
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AADB has consulted on its proposed changes to the AADB scheme. The consultation document can be accessed here. The CCAB's response can be found here |
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Draft Revised Ethical Standards for Auditors
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The FRC’s Auditing Practices Committee has been consulting on changes to its ethical standards on auditor independence. The consultation document can be accessed here CCAB’s response can be found here |
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CCAB Anti-Money Laundering Guidance: 10 December 2007
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Guidance for all entities providing audit, accountancy, tax advisory, insolvency or related services, such as trust and company services, by way of business, on compliance with the law from 15th December 2007. Though some aspects of the law are still subject to change, firms should use this Guidance (which will shortly be submitted to the Treasury for approval) to implement the new requirements.
This guidance is the final version of that which was released as an exposure draft on 12th October. It has been updated to reflect and accommodate comments received. Read the Document here
In order to assist CCAB members a track changes version of the guidance is available, showing the textual changes between the exposure draft and final guidance is avaiable here.
Typographical and formatting changes are not shown in the attached for ease of access. Three main areas of change are; the tipping off provisions, clarification of the requirements for verification of the identity of beneficial owners and an appendix showing the underlying law which sets out the specified disclosure obligations.
An exposure draft of the additional guidance for tax practitioners, which will be appended to the CCAB guidance, has been issued. The guidance has been developed by the Chartered Institute of Taxation, the Association of Chartered Certified Accountants, the Association of Taxation Technicians, the Chartered Institute of Management Accountants, HMRC and this Institute. Comments requested by 31 January to hbrehcist@ciot.org.uk
Read document here |
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Anti-Money Laundering Guidance for the Accountancy Sector
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Exposure Draft of Guidance for those providing audit, accountancy, tax advisory or insolvency related services in the United Kingdom, on the prevention of money laundering and the countering of terrorist financing. Issued by the Consultative Committee of Accountancy Bodies, in October 2007, for comment by 12 November 2007.
Read the document here |
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Promoting Audit Quality
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CCAB's response the Financial Reporting Council's discussion paper. |
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CCAB Ethics Education Forum
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Accountancy professionals gathered in London in December 2006 to discuss the ethics education of accounts. Download report here.
Download Background information here:-
IFAC's Proposed International Education Practice Statements Approaches to Developing and Maintaining Professional Values, Ethics and Attitudes (IEPS4.1) PDF Report
International Education Standards for Professional Accountants
The attention of readers is drawn in particular to IES 4 of the attached documents (pages 59-65) as reference will be made at the Forum. PDF Document |
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FRC Regulatory Strategy and Plan and Budget 2007/8
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CCAB's response to the Financial Reporting Council's consultation paper |
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CCAB Accreditation Guidance Document
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CCAB Provides universities with information regarding accreditation and exemptions used by each of the various bodies. Download document here |
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