Companies Act 2006: Primary legislation governing company law in England and Wales, particularly relevant for financial reporting requirements and accountant's duties in relation to company accounts
Data Protection Act 2018: Legislation governing the handling and protection of personal data, including financial information in accountant reference letters
UK GDPR: Post-Brexit data protection regulation defining how personal and financial information must be handled, stored, and processed
Financial Services and Markets Act 2000: Legislation relevant when the reference relates to regulated financial activities or services
ICAEW Code of Ethics: Professional regulations outlining ethical principles and conduct expected from chartered accountants
FRC Guidelines: Financial Reporting Council guidelines establishing standards for accounting and auditing practices
Money Laundering Regulations 2017: Regulations concerning prevention of money laundering and terrorist financing, affecting how financial information can be verified and reported
Proceeds of Crime Act 2002: Legislation dealing with money laundering and proceeds of crime, relevant for accountants' duties in reporting suspicious activities
IFRS Standards: International Financial Reporting Standards providing global framework for how financial information should be prepared and presented
UK GAAP: UK Generally Accepted Accounting Practice defining how company accounts must be prepared in the UK context
Hedley Byrne Principles: Common law principles establishing duty of care in professional statements and references, particularly relevant for accountant liability
