Where can one find out about UK accounting?

1. UK GAAP (Generally Accepted Accounting Principles)

* Official source of UK accounting standards

* Developed by the Accounting Standards Board (ASB)

* Based on International Financial Reporting Standards (IFRS) but with some UK-specific modifications

* Can be found on the Financial Reporting Council (FRC) website

* [FRC - Accounting and Reporting Policy](https://www.frc.org.uk/Our-Work/Accounting-and-Reporting-Policy/UK-Accounting-Standards.aspx)

2. Companies Act 2006

* Primary piece of legislation governing accounting and financial reporting for UK companies

* Sets out the legal requirements for the preparation of financial statements, including disclosure requirements

* Also covers other aspects of UK corporate governance

* Can be found on the legislation.gov.uk website

* [The Companies Act 2006 (Primary Legislation)](https://www.legislation.gov.uk/ukpga/2006/46/contents)

3. HMRC (HM Revenue and Customs)

* UK government department responsible for the administration of taxation, customs, and national insurance

* Publishes guidance on accounting and tax issues for businesses

* Can be found on the GOV.UK website

* [HMRC Manuals, Guidance and Tools](https://www.gov.uk/hmrc-internal-manuals)

4. Professional Accountancy Bodies

* Professional organizations that represent accountants and provide them with training and support

* Offer resources and guidance on accounting and financial reporting

* Examples include the Institute of Chartered Accountants in England and Wales (ICAEW), the Association of Chartered Certified Accountants (ACCA), and the Chartered Institute of Management Accountants (CIMA)

* [Institute of Chartered Accountants in England and Wales (ICAEW)](https://www.icaew.com/)

* [Association of Chartered Certified Accountants (ACCA)](https://www.accaglobal.com/)

* [Chartered Institute of Management Accountants (CIMA)](https://www.cimaglobal.com/)

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