Articles - DAC Beachcroft

Articles by Rebecca Smith

Pension Schemes Act 2021 - Where did we start and where are we now?

Pension Schemes Act 2021 - Where did we start and where are we now?

Introduction It has now been 18 months since the Pension Schemes Act 2021 (the “Act”), which introduced some significant changes to the pensions lands ...

Accountancy Newsletter July 2022

Accountancy Newsletter July 2022

DAC Beachcroft's Accountancy Newsletter features topical news and insights for our clients and contacts Swiss Cottage Properties Limited (in li ...

Scope of an accountant’s duty of care when acting as an introducer  Knights v Townsend Harrison Limited [2021] EWHC 2563 (QB)

Scope of an accountant’s duty of care when acting as an introducer Knights v Townsend Harrison Limited [2021] EWHC 2563 (QB)

The decision of the High Court in Knights v Townsend Harrison provides guidance regarding the scope of the duties of accountants when acting as an int ...

Preparing for the Future – Pensions Dashboards

Preparing for the Future – Pensions Dashboards

Back in February last year, the Pension Schemes Act 2021 introduced the framework for pension dashboards with the details to be set out in Regulations ...

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 ...