Articles - DAC Beachcroft

Articles by Rebecca Smith

Accountancy Newsletter - July 2021

Accountancy Newsletter - July 2021

  Breaking the Mountaineer’s Knee: Supreme Court establishes “purpose test” to assess the scope of an auditor’s duty Manchester Building Societ ...

Exposures under the Pensions Schemes Act 2021 for auditors and accountants

Exposures under the Pensions Schemes Act 2021 for auditors and accountants

The introduction of broad new criminal sanctions and civil fines in the Pensions Act 2021 (PSA) exposes a wide range of persons involved in pension sc ...

Accountancy Newsletter - December 2020

Accountancy Newsletter - December 2020

DACB’s Audit Liability Round-up for 2020 Those following the world of audit may think there is little Christmas cheer on offer for auditors goi ...

Covid, economic disruption and crime – a perfect storm for Accountants

Covid, economic disruption and crime – a perfect storm for Accountants

Periods of financial disruption and social change, such as that created by the Covid-19 pandemic, often result in an increase in the commission and di ...

Accountancy Newsletter - July 2020

Accountancy Newsletter - July 2020

  The FRC exercises Foresight – KPMG Decision Notice shows a radical development in FRC enforcement       The FRC has recently sanctioned KPMG i ...

FRC announces Principles for Operational Separation of audit practices

FRC announces Principles for Operational Separation of audit practices

On 6 July 2020 the Financial reporting Council (FRC) announced the road map for the Big 4 Accountancy firms to achieve operational separation for thei ...

Disguised Remuneration Schemes and The Loan Charge- Are Accountants Exposed?

Disguised Remuneration Schemes and The Loan Charge- Are Accountants Exposed?

Accountants have been facing claims for a while because of their previous involvement in disguised remuneration schemes looking to reduce income tax a ...

“Is it time to build a new house?” Financial reporting – a new era beckons for professionals, directors and their insurers.

“Is it time to build a new house?” Financial reporting – a new era beckons for professionals, directors and their insurers.

Two significant publications at the end of 2018 seem likely to transform financial reporting and its regulation. Looking at both increasing competiti ...

Accountancy Newsletter March 2019

Accountancy Newsletter March 2019

DAC Beachcroft's Accountancy newsletter features topical news and insights for our clients and contacts.

Relief for Pension Trustees facing tax liability

Relief for Pension Trustees facing tax liability

M v St Anne's Trustees Limited (June 2018) – In the Court of Appeal in Guernsey DAC Beachcroft and Carey Olsen acted for the trustee in this successfu ...