The Reports featured in this section are available as Acrobat pdf files. They can be dowloaded, read and printed in the same format as published. To view the pdf files you will need Acrobat Reader installed - if you do not have this follow the link to download.

Report Description	Date	Availability
SPA's Response to FRC/BIS Consultation - Simpler Reporting for the Smallest Businesses	October 2011
SPA's Response to HMRC Consultation - Establishing the future relationship between the tax agent community and HMRC	September 2011
SPA's Response to HMRC Consultation - Security for PAYE & NICs	February 2011
SPA's Response to HMRC Consultation - PAYE: Collecting Real time information	February 2011
SPA's Response to HMRC Consultation - Business Records Check	February 2011
Modernising Powers, Deterrents and Safeguards - Working with Tax Agents: The Next Stage	April 2010
Fiporting Council - Going Concern and Liquidity nancial ReRisk: Guidance for Directors of UK Companies 2009	October 2009
Modernising Powers, Deterrents and Safeguards - Working with Tax Agents	August 2009
Modernising Powers, Deterrents and Safeguards - Meeting the obligations to file returns and pay tax on time	September 2008
Modernising Tax Administration - Interest - Working Towards a Harmonised Regime	September 2008
SPA's response to HMRC's Income Shifting Consultation Document	February 2008
Companies House Consultation Document - Late Filing Penalties	October 2007
SPA Response to HMRC Consultation Document	September 2007
Peter Mitchell's Address to Council Against Opening Disciplinary Tribunals to the Press and Public - and subsequent exchange of emails	May 2007
Council Proposal to Hold Disciplinary Tribunals in Public (1.3Mb)	May 2007
ICAEW Report - 'When must a Report be signed by a Registered Auditor?'	December 2006
Advancing Self Assessment Tax Return Filing Dates - SPA response delivered to No.11	May 2006
POBA Report - Review of How Accountants Support the Needs of Small and Medium-sized Companies and their Stakeholders	March 2006
Aligning Filing Dates for Companies - SPA response	March 2006
Settlement provisions and disclosure issues - Guidance notes issued by Chartered Institute of Taxation	September 2005
Money Laundering - New Technical Bulletin	August 2005
Institute Restructure - SPA Proposes Revised Institute Structure	February 2005
Audit Ethical Standards - SPA response to APB consultation	November 2004
Opening a Client Bank Account - The ICAEW regulations	November 2004
Industrial and Provident Societies TG	November 2004
APB Submission - The Adverse Impact of Proposed Ethical Standards	September 2004
Form 42 - Full 16pp version	August 2004
Form 42 - Single page substitute version	August 2004
Practice Assurance - Members Mandate New Schemes (Word Doc)	June 2004
DTI Consultation on Director & Auditor Liability - response sent to DTI	March 2004
Practice Assurance - Standards & Guidance Report (Draft)	February 2004
Raising the Thresholds - report sent to DTI	October 2003
Money Laundering - A letter to your MP for printing on your letterhead	July 2003
The Company Law Review - The beneficial impact of raising audit thresholds	June 2003
Practice Assurance - A certain uncertainty	January 2003
Seven Years of Independent Progress - SPA Survey and Report	December 2002
Practice Assurance - Joint Meeting 28 October 2002	November 2002
Modernising Company Law - Acceptance by SPA of Simplifications Proposed	November 2002
Practice Assurance - Both Sides of the Coin - Maintaining and Enhancing our Standards	October 2002
SPA responds to DTI consultation on Audit and Accounting Issues - report sent to DTI	June 2002
ICAEW Council Members	May 2002
Address to ICAEW Council by Peter Mitchell Chairman SPA Monday 1st May 2002	May 2002
The Company Law Review - Completing the Structure as regards small and private companies. Submission by SPA to The Department of Trade and Industry	February 2001
A Proposed ICAEW General Practice Faculty Survey and Report	August 2000
The Company Law Review - Developing the Framework - Small Companies Submission by SPA to The Department of Trade & Industry	June 2000
The Statutory Audit Requirement for Smaller Companies Submission by SPA to Department of Trade & Industry	Dec 1999
Submission by SPA to the Hon. M Beloff QC in respect of a review of disciplinary matters of the Institute of Chartered Accountants in England and Wales	June 1998
Small Practitioners Association - Survey and Report	September 1996