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 [...]
Following the publication of the findings of the CCAB Ethics Survey, we have developed three case studies which illustrate how the codes of ethics of the CCAB bodies can be applied by professional accountants working in business, not-for-profit and the public sector.
CCAB’s informal survey was designed to take the ethical temperature of the accountancy profession in the UK and Ireland over the last 3 years and as we emerge from the COVID-19 pandemic; the results are presented here.
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.