Most firms of accountants need to register with the Information Commissioner’s Office (ICO), under the Data Protection Act 1998 (DPA), as soon as they start practising. Firms face prosecution and fines if they don’t sign up.
Guidance from the Practice Assurance team on whether, when and how to register:
Data protection helpsheet
This helpsheet outlines the requirements of the Act as they relate to the accountancy profession and in particular highlights the distinction between data controlling and data processing.