CCAB published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment on 4 August 2023. Find out more here.
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. [...]
Following research commissioned by CCAB in September 2020 into accountant’s perceptions of anti-money laundering regulation and “Know Your Client” checks, the CCAB has published the following case studies to assist the profession in keeping its knowledge of this vitally important topic up to date.
This guidance is based on the law and regulations as of 13 July 2021. Please note that while most requirements remain, some requirements of the regulations relating to EU lists no longer apply since the UK has [...]
