Insights

CCAB publishes guidance for the accountancy profession and discussion papers intended to facilitate debate around public policy issues.
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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.

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.

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

CCAB published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment on 5 July 2021. The SORP applies […]

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.

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.

The Financial Reporting Council (FRC) Strategy and Plan and Budget for 2021/22

CCAB has responded to the FRC’s consultation document.

Research project – the costs and benefits of client due diligence for Anti-Money Laundering

The CCAB commissioned a third-party agency Populus (now Yonder) to conduct research into the views of CCAB body members on the client due diligence checks they are required to perform as part of their Anti-Money Laundering responsibilities.

Anti-Money Laundering and Counter-Terrorist Financing Guidance for the Accountancy Sector 2020

This is draft guidance pending approval from HM Treasury, published in September 2020. This guidance is based on the law and regulations as of 10 January 2020.

Phishing and Insider Fraud

The practice of Fishing is the removal of a creature from its habitat which does not wish to be removed. The practice of Phishing is the removal of information from an individual who does not wish to provide the information which has been removed.

Covid-19 Supplementary Anti Money Laundering Guidance – Completion of Client Due Diligence (CDD) During Urgent Work

In view of the current Covid-19 there may be circumstances in which a client requires urgent advice in a time frame that does not allow completion of client due diligence (CDD) in sufficient time.

Statement of Recommended Practice Accounting by Limited Liability Partnerships 2019

Effective for periods commencing on or after 1 January 2019. CCAB has published a new edition of the SORP on Accounting by Limited Liability Partnerships (LLPs) […]

The Accountancy Profession in the UK and Ireland

CCAB has published a report, The Accountancy Profession in the UK and Ireland, prepared on our behalf by Oxford Economics. This second report includes data for […]

Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2019

CCAB published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment on 2 August 2018. The SORP applies […]

Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2019

CCAB has published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment by 17 October 2018. The SORP […]

Anti-Money Laundering Guidance for the Accountancy Sector 2018

For reference purposes only, this guidance has been superseded by The Anti-Money Laundering and Counter-Terrorist Financing Guidance for the Accountancy Sector 2020

The Accountancy Profession in the UK

CCAB has published a report, The Accountancy Profession in the UK, prepared on our behalf by Oxford Economics. The report seeks to demonstrate the value of accountants […]

Statement of Recommended Practice Accounting LLP SORPs

Effective for periods commencing on or after 1 January 2016. Early adoption is permitted for accounting periods beginning on or after 1 January 2015 provided that The Limited Liability Partnerships […]

Fighting Economic Crime – a Manifesto

CCAB's Manifesto makes four proposals in relation to economic crime. The Manifesto is aimed at government but CCAB recognises that our profession also has a vital […]

CCAB case studies – helping professional accountants recognise and fight economic crime

Part of CCAB’s support to members of the accountancy profession to protect themselves and safeguard the wider economy.

Business in Europe: Researching Reforms for Sustainable Growth

The Business in Europe: Researching Reforms for Sustainable Growth report. CCAB has published a new report, which captures the opinions of senior business leaders in the […]

CCAB completes annual review of LLPs SORP

In keeping with the FRC’s Policy and Code of Practice on SORPs, the CCAB has recently completed its annual review of the Limited Liability Partnerships SORP.

Fighting money laundering and terrorist financing: the role of accountants and finance professionals

Experts from across Europe gathered in Brussels to discuss the role of accountants and finance professionals in implementing anti-money laundering requirements and fighting terrorist financing. Organised […]

New CCAB Guides

New guides for accountants on counter-terrorism financing and staying safe within the money laundering regulations.

Statement of Recommended Practice Accounting LLP SORPs

Effective for periods commencing on or after 1 January 2015 and for any earlier periods in which a Limited Liability Partnership (LLP) chooses to adopt FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland […]

Coming out in the Wash: Views on the UK’s Anti-Money Laundering Regime

CCAB has launched today new research into perceptions of the UK's Anti Money Laundering regime and will discuss the future of this important legislation. The research […]

International Study into Financial Reporting for Not-for-Profit Organisations

CCAB has today published the first comprehensive international study into financial reporting for not-for-profit organisations (NPOs). The study, conducted for CCAB by academics from four prominent […]

Developing and Implementing A Code of Ethical Conduct

CCAB has published guidance, called Developing and Implementing a Code of Ethical Conduct, which is aimed at professional accountants intending to develop or enhance codes of […]

Taking the Long View: Stimulating the Growth in UK

CCAB’s survey of business and finance leaders.

Ethical Dilemmas Case Studies

The purpose of these case studies is to provide guidance for resolving ethical problems and also encourage debate in these areas. CCAB welcomes feedback on the […]