Companies Act 2006: Primary legislation governing company reporting in the UK, particularly Parts 15 and 16 which deal with accounts, reports, and audit requirements
Financial Services and Markets Act 2000: Regulatory framework for financial services in the UK, including provisions affecting financial reporting and professional services
Small Companies Regulations 2008: Specific regulations governing accounting and reporting requirements for small companies and groups in the UK
ISRS 4410: International Standard on Related Services covering compilation engagements, providing framework for compilation reports
FRC Standards: Financial Reporting Council's standards and guidelines for financial reporting and professional conduct in the UK
TECH 09/16AAF: ICAEW Technical Release providing guidance on compilation reports under FRS 102
FRC Ethical Standard: Professional ethics guidelines issued by the Financial Reporting Council for accountants and auditors
Money Laundering Regulations 2017: Regulations requiring professional accountants to implement anti-money laundering controls and procedures
GDPR and Data Protection Act 2018: Legal framework for data protection and privacy, affecting how client financial information must be handled
FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland for most entities
FRS 105: The Financial Reporting Standard applicable to the Micro-entities Regime in the UK
ICAEW Code of Ethics: Professional ethical guidelines for chartered accountants, including principles of integrity, objectivity, and confidentiality
Practice Assurance Standards: Quality assurance standards for accounting practices, ensuring consistent professional service delivery
