ICAEW.com works better with JavaScript enabled.

Legal, regulatory, tax and governance

Resources on UK GAAP, IFRS, US GAAP, SOX, financial services regulation, capital markets, boards and committees, NEDs, law, tax.

UK GAAP

UK GAAP is the body of accounting standards and other guidance by the UK ASB.

Expand

UK GAAP

The body of accounting standards and other guidance published by the FRC.

New UK GAAP

Resources for the new financial reporting framework in the UK, effective from 1 January 2015.

IFRS

A selection of International Financial Reporting Standards books, articles and guides.

More info

US GAAP

Access articles, webcasts and other resources on US GAAP.

More info

SOX

Access articles, webcasts and other resources on the Sarbanes-Oxley Act.

More info

Sarbanes-Oxley

The Sarbanes-Oxley Act was the most significant legislation to emerge in response to the corporate governance failures at the start of the 21st century. On this page members can access a selection of resources on the Sarbanes-Oxley Act including articles and books that look at its impact and suggest practical steps to tackle compliance.

The board and committees block

Access articles, webcasts and other resources on the board and committees.

More info

UK corporate governance code

A range of articles from leading business, finance and management journals.

More info

UK Corporate Governance Code

The UK Corporate Governance Code (formerly known as the Combined Code) sets out standards of good practice for listed companies on board composition and development, remuneration, shareholder relations, accountability and audit. The code is published by the Financial Reporting Council (FRC).

Investor relations

Access articles, webcasts and other resources on investor relations.

More info

Corporate legislation

Articles on the Small Business, Enterprise and Employment Act 2015 and Companies Act 2006.

More info

Tax

An extensive collection of material on taxation, past and present.

More info

Tax

An extensive collection of material on taxation, past and present.

Business regulations and rulings

Find out about regulations and rulings that could have an impact on your business.

More info

Legal Alert

A monthly bulletin from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.