* 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/)