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Adventures in a digital world
This time it really looks like it will happen – April 2019 will be the start of MTD although only for VAT and only for those businesses with turnover over the VAT threshold. Businesses voluntarily registered for VAT can take part if they choose to …
Money Laundering Regulations 2017
What you need to know (and do) By SPA Member Keith Laurence of KL Compliance Solutions Ltd. As we reported in our January newsletter changes happened in the Anti-Money Laundering regime back in June 2017 …
SPA’s response to the Kingman Review of FRC
SPA members may question the relevance of FRC to their working lives but we think we need to remember (and included these points in our submission): We are all subject to the Financial Reporting and Auditing Standards issued by the FRC …
GDPR – Engagement letters – Our suggested wording
Following on from our GDPR guidance and checklist in the last newsletter, and in the absence of clear guidance from ICAEW, we suggest the following wording as the basis for a paragraph in your engagement letters …
Audit tips from file reviewer and SPA member
10+1 Key points to make audits more profitable and compliant. If your Audit work is not documented, the External Reviewer will assume you have not done the work. Use ES-PASE properly. Refer early on in the Audit to the key risk areas …
ICAEW Disciplinary matters
We continue to be concerned about the level of “sanctions” (heaven forbid they should be thought of as fines) and costs awarded against ICAEW members particularly in “no loss cases”. The current regime …
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