A
Private Investor is a recipient of the information who meets all of the conditions set out below, the recipient: 1. Obtains access to the information in a personal capacity; 2. Is not required to be regulated or supervised by a body concerned with the regulation or supervision of investment or financial services; 3. Is not currently registered or qualified as a professional securities trader or investment adviser with any national or state exchange, regulatory authority, professional association or recognised professional body; 4. Does not currently act in any capacity as an investment adviser, whether or not they have at some time been qualified to do so;
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History and development
This timeline highlights some of the key dates in the development of UK accounting standards from the 1940s to the present. To find out more, take a look at our suggestions for further reading.
1942
The Taxation and Financial Relations (T&FR) Committee of the ICAEW was established in 1942 and was asked by the council of the ICAEW to ‘consider and make recommendations to [the council] on certain aspects of the accounts of companies’ and to publish ‘approved recommendations for the information of members’ (The Accountant, 12 December 1942).
The first ‘Recommendations on Accounting Principles’ were published in December 1942 on the subjects of Tax Reserve Certificates and War Damage Contributions, Premiums and Claims. These recommendations, and those that followed, provided members of ICAEW with early guidance on accounting practice.
Association of Chartered Certified Accountants application to cease as a recognised professional body for insolvency practitioners
The Association of Chartered Certified Accountants has applied to the Secretary of State for Business to give up its status as a recognised professional body for insolvency practitioners.
From:
Revocation of recognition at the request of body
Notice in accordance with section 391N(3) of the Insolvency Act 1986
Association of Chartered Certified Accountants
On 20 February 2019, the Association of Chartered Certified Accountants (formerly the Chartered Association of Certified Accountants) (‘ACCA’) asked the Secretary of State to consider a request, made by it under section 391N of the Insolvency Act 1986, that the ACCA should cease to be a Recognised Professional Body (“RPB”) for the purposes of section 391 of the Insolvency Act 1986.
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