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• Disclosures in Company Accounts
• [12/10/09] - Disclosures in Company Accounts Referring to Companies Act 1985/2006 and either FRSSE (effective January 2007) or FRSSE (effective April 2008)
• Registrars Rules 2009
• The Registrar of Companies has issued draft rules relating to documents filed on or after 1 October 2009.
• Model FRSSE 2008 Accounts
• ACCA has developed a number of tools to assist practitioners who advise small company directors.
• Technical Factsheets
• Technical factsheets from ACCA UK that cover financial reporting.
• POB

• On 23 March 2006 the Professional Oversight Board (POB) called for 'increased clarity over how professional accountants support small and medium-sized companies and users of their accounts and agrees measures aimed at improving the quality of financial accounts prepared with the assistance of professional accountants'.

• Guide to...consolidated accounts
• ACCA UK has produced two 'Guides To...Consolidated Accounts' for ACCA members and their clients.
• IASB Proposes Improvements to Financial Instruments Accounting
• [31/07/09] - IASB invites comments on exposure draft of proposed improvements to financial instruments accounting.
• Company accounts disclosure checklist
• Produced by SWAT Ltd in conjunction with CCH, the Company Accounts Disclosure Checklist provides ready-made disclosure checklists for simple comprehensive company accounts.
• The Financial Reporting Standards for Smaller Entities (FRSSE): Going Concern and Financial Reporting
• The Financial Reporting Council (FRC) has issued guidance to update directors of small companies on assessing going concern. This guide looks at the use of a short note that can be used to explain how the current economic conditions impact on the company. It is aimed at users who prepare accounts under the FRSSE.
• Going concern materials
• [09/03/09] - An inventory of the available material on going concern.
• FRC Statement and QC's Opinion on 'True & Fair'
• The Financial Reporting Council (FRC) has published an Opinion by Martin Moore QC. It confirms the continued relevance of the ‘true and fair’ concept to the preparation and audit of financial statements following the enactment of the Companies Act 2006 and the introduction of international accounting standards.
• Filing of Accounts
• [15/04/08] - Part 15 of the Companies Act 2006 sees the introduction of changes to the filing dates for accounts. These will apply for accounting periods beginning on or after 6 April 2008 and reduce the filing date by one month.
• Business Review Reporting Requirements
• The ASB has issued a reminder to UK quoted companies of their requirements to follow the enhanced business review reporting requirements in section 417 of the Companies Act 2006 for years beginning on, or after, 1 October 2007.
• Mandatory recycling procedures for businesses
• New rules will be introduced leading to mandatory recycling procedures for businesses.
• Illegal Dividends
• Guidance for accountants preparing company accounts and auditors on dividend payments which may be illegal.
• FRSSE 2007

• The updated FRSSE has now been issued and may be used by small entities for accounting periods beginning on or after 1 January 2007; early application is permitted.

• Charity Registrations - New Application Form
• Charity Commission launches new application form and pack for registering a charity.
• Service Charge Accounts
• Draft guidance has been issued on the conduct of engagements to report on service charge statements of account.
• Pensions SORP
• The Pensions Research Accountants Group has published the latest revision of the Pensions SORP.

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