Companies Act 2006: Primary legislation governing company law in the UK, particularly relevant for sections relating to accounting records and financial statements requirements
Financial Services and Markets Act 2000: Key legislation regulating financial services activities in the UK, including requirements for financial reporting and professional services
Small Companies and Groups 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 engagements to compile financial statements, providing framework for compilation engagements
FRC Financial Reporting Standards: Standards issued by the Financial Reporting Council that set out how financial statements should be prepared in the UK
UK GAAP: UK Generally Accepted Accounting Practice, the overall body of regulation establishing how company accounts must be prepared in the UK
FRC Ethical Standard: Standards set by the Financial Reporting Council establishing ethical requirements for accountants and financial professionals
Money Laundering Regulations 2017: Regulations requiring accountants to implement controls and procedures to prevent money laundering and report suspicious activities
GDPR and Data Protection Act 2018: Legislation governing the processing and protection of personal data, which must be addressed in engagement terms
ICAEW Technical Release guidance: Professional guidance issued by the Institute of Chartered Accountants in England and Wales for accounting practices
Professional Body Requirements: Specific requirements set by professional accounting bodies such as ACCA and ICAEW that members must follow
Services of Accountants and Auditors Regulations: Regulations governing the provision of accountancy and audit services in the UK
Professional Indemnity Insurance Requirements: Mandatory insurance requirements for accounting professionals providing financial statement preparation services
