Accounting Law and Audit Law

Online accounting software, commonly known as ‘cloud accounting’ software, is revolutionising the way fi nancial management systems are accessed and managed.

Every year, UK employers pay millions of pounds in pension contributions, yet much of the workforce is oblivious to the real value of the pension funds generated on their behalf. It’s hardly surprising then that these employees are not as appreciative as their employers might hope and that these contributions often have little impact on recruitment and retention.

Internal and external developments have far-reaching implications on your Treasury Management function. Modern Treasury functions need to be structured to deal with an ever-changing world, with the right systems and processes to support, not hinder, change

In the face of protests from charities, the Chancellor has scrapped plans to limit the amount of tax relief available on charitable giving.

Finance Act 2011 included several provisions simplifying the avoidance rules for corporate capital gains, following on from consultations during 2009 and 2010.

Finance Act 2011 amended s27 of CTA2010 so that where there is no substantial commercial interdependence between two companies, they will only be under common control for the purposes of the small profits rate by assessing control under CTA10 s451 ignoring the interests of any associate of a person or company (i.e. ignoring attribution according to CTA10 s451(4) and s451(5).

Given your limited time and the need to allocate it effectively in almost any business, you will need to assign a portion of the accounting workload to an outside expert team.

In recent years, the accounting profession has been grappling with a concerning trend: a shortage of skilled workers. According to the American Institute of CPAs (AICPA)...

Cybersecurity breaches concerning workers' personal information and retirement savings have increased liability risks for benefit plans and third-party administrators under federal benefits laws.

Under the Senior Accounting Officer (SAO) legislation, introduced in 2009, the individual responsible is required to personally certify that their company systems are fit for the purpose of reporting taxes.

The retail industry has reached a tipping point.

In Fir Tree Capital Opportunity Master Fund v. Anglo Irish Bank Corporation Limited (November 28, 2011)