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Prompt Payment Code strengthened

by | May 7, 2015 | ACCA, business issues

Phased changes will help strengthen the Prompt Payment Code. The Prompt Payment Code, which is regarded as the best practice for payment of suppliers, has been further strengthened, with signatories to the code being asked to: pay invoices within a maximum of 60 days,...

New guidance on auto enrolment

by | May 5, 2015 | ACCA, pension reform, pensions

Guidance for companies with no staff and a new online guide from The Pensions Regulator. The Pensions Regulator has highlighted the following in short briefings: Automatic enrolment: Companies with no staff – what action to take? It states that companies with no staff...

New FREDs and UK GAAP

by | Apr 28, 2015 | ACCA, financial reporting

New standards launched for small entities under £10.2m, with practitioners urged to respond to a related FRC consultation. The FRC has launched a consultation on three Financial Reporting Exposure Drafts (FREDs) that make amendments to UK GAAP and bases them on the...

Small company limits

by | Apr 21, 2015 | ACCA, financial reporting

Details of new threshold limits for small companies. Statutory Instrument 2015 no. 98 The Companies, Partnerships and Group (accounts and reports) Regulations 2015 sets out the new threshold limits. The thresholds for a small company are: Turnover  £ Balance sheet...
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