Financial Reporting Standard 102


FRS 102 is the new financial reporting standard in the UK. The new standard will apply to nearly all businesses in the UK. What are the key changes? How might they impact you and your business?

Financial Reporting Standard 102 (PDF, 63.6kB)

Client money management

Client money management

A series of consultations and new regulations are prompting the Financial Conduct Authority (FCA) to take a closer look at how insurance intermediaries, like brokers, manage their client money. What are the most important changes and what they might mean for you?

Client money management (PDF, 135kB)

Guide to disclosure

Dividend Tax Rates

How do you find the benefits when tax rates see-saw? Dividend tax rates are on the rise. The new rules for the taxation of dividends received by individuals came into force on 6 April 2016.

Dividend Tax Rates (PDF, 39.1kB)

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