CPD Modules

Our CPD Tracker allows you to bank structured CPD time. Go to the CPD Tracker to check your points to date and export the data from your personal records. When you have completed a CPD module make sure you click the CPD Tracker button to add the module to your CPD Tracker

Latest CPD modules

IR35 rules for intermediaries - CPD module

This month's exclusive Accountancy Daily CPD module focuses on the IR35 rules for intermediaries which control the tax status of contractors for both the public and private sector.

By completing this module you will be able to:

understand the avoidance arrangements and why the intermediaries rules were introduced;
advise on the application of IR35 and when the rules apply;
understand the rules for the public sector to identify who is responsible for determining whether the rules apply; and
understand the proposed rules for the private sector in order to advise the end user client of the changes from April 2020.

The CPD course lecturer is Julie Clift CTA, a tax writer at Croner-i.

If you're already a subscriber, you can log in to access this CPD module.

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Play Course | Released January 2020

HMRC discovery assessments - NEW CPD module

This month's exclusive Accountancy Daily CPD module focuses on HMRC discovery assessments, particularly focusing on when they can be issued and how to challenge them, taking into account the rules applying for income tax, capital gains tax and corporation tax.

By completing this module you will be able to:

know when an assessment can be issued;
understand the meaning of 'discovers' in order to check whether an assessment has been validly raised;
know the time limits for raising an assessment and the deadline for appealing; and
be aware of recent case law to understand when an appeal may be successful and to understand the issues likely to be contentious.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course lecturer is Meg Wilson CTA, senior tax writer at Croner-i.

If you're already a subscriber, you can log in to access this CPD module.

Play Course | Released November 2019

Year end tax planning for companies - CPD module

This month’s exclusive Accountancy Daily CPD module will look at year end tax planning for companies, focusing on the key issues to consider when closing off the year for companies. This module will not consider sole trader or partnership businesses.

Completing this module will enable you to:

plan an effective review so that you make the most of your time;
look back at prior years in order to identify any potential actions;
identify opportunities for the current year to reduce your client’s tax bill; and
make suggestions for the next period to help your client plan for the future.

The CPD course lecturer is Stephen Relf ACA CTA, senior tax writer at Croner-i.

If you're already a subscriber, you can log in to access this CPD module.

Play Course | Released October 2019

Disincorporating a business - CPD module

This month’s exclusive Accountancy Daily CPD module will look at the tax pros and cons of disincorporating a business. In simple terms, disincorporating a business means transferring the trade carried on by the company to the shareholder or shareholders. After the transfer, the trade is carried on by the individual or individuals on a sole trade or partnership basis and in most cases, the company is wound-up or liquidated.

Completing this module will enable you to:

the reasons for disincorporation and identifying businesses which may need to consider this approach;
how to disincorporate a business and the mechanics of incorporation;
the tax consequences for the company and how to keep tax liabilities to a minimum; and
the tax consequences for the individual in order to get the best after-tax result.

The CPD course lecturer is Stephen Relf ACA CTA, senior tax writer at Croner-i.

If you're already a subscriber, you can log in to access this CPD module.

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Play Course | Released June 2019

Alternative dispute resolution and HMRC - CPD module

This month’s exclusive Accountancy Daily CPD module will look at the alternative dispute resolution (ADR) process, which uses mediation to resolve tax disagreements between taxpayers and HMRC, with tips and advice on and how to deal with HMRC

Completing this module will enable you to:

know what ADR is in order to get a basic understanding of this method of resolving disputes with HMRC;
recognise when ADR might be appropriate to equip you to advise clients on whether to apply for ADR;
understand the ADR process; and
be aware of case law involving ADR to avoid potential pitfalls.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course lecturer is Meg Wilson CTA, tax writer at Croner-i. Before joining the specialist tax team in 2012, she was tax development manager at Hazlewoods and previously worked for HLB Kidsons (now RSM) and Big Four firm KPMG. She qualified as a Chartered Tax Adviser in 1999.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe or call 0800 231 5199 for further information

Play Course | Released May 2019

Tax and company cars – CPD module

This month’s exclusive Accountancy Daily CPD module will look at how to calculate the taxable benefit on the provision of company cars, including the optional remuneration rules

Completing this module will enable you to:

Describe taxable benefits on the provision of cars to understand how to calculate the car benefit correctly;
Understand the statutory mileage scheme to calculate any taxable amounts;
Deal with optional remuneration arrangements and how they apply to company cars and fuel; and
Understand the transitional rules and how they apply to existing company car arrangements.

This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

The course lecturer is Julie Clift CTA, a chartered tax adviser, with Big Four international and UK practice experience. She has worked on some of Croner-i’s leading tax products, including Tax Reporter, Inheritance Tax Reporter, British Tax Guide and Tax Adviser.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe

Play Course | Released January 2019

VAT and exports – CPD module

This month’s exclusive Accountancy Daily CPD module will look at the basic requirements for zero rating exported goods, examples of exports where additional rules apply and the options for zero rating supplies to individuals who will remove them from the UK.

Completing this module will enable you to:

Appreciate the basic requirements for zero rating exported goods;
Understand the detailed requirements which apply to the zero rating of exported goods in the majority of cases;
Be aware of examples of exports where additional or exceptional rules apply; and
Be aware of the options for zero rating supplies to individuals who will remove them from the UK.

The courses lecturer is Sarah Kay BSc (Hons), PhD, CTA. Sarah writes VAT commentary for Croner-i. She trained with EY as part of their indirect tax graduate training scheme and qualified as a CTA in 2001. Since leaving EY in 2004 she has worked for specialist VAT Consultancy firms helping a range of businesses to navigate round the increasingly complex VAT regime.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe

Play Course | Released December 2018

Anti money laundering rules - NEW CPD module

This month's exclusive Accountancy Daily CPD module focuses on the latest anti-money laundering rules providing a reminder of the basic legislation, which is as crucially important as ever, and to outline the most important areas where recent modifications have been or are being made to the legislation.

By completing this module on money laundering, it will enable you to:

explain the basic legislation and the current Money Laundering Regulations 2017 in particular;
outline recent developments relating in particular to the Fifth EU Anti Money Laundering Directive (due to come out in 2020) and the report by the Financial Action Task Force; and
discuss whether these developments are likely to be effective

The CPD course lecturer is David Duvall MA FCA and regular contributor to Croner-i Audit and Accounting. He qualified as a chartered accountant in 1973 with Peat Marwick Mitchell & Co (now KPMG). He then worked as a tutor for Financial Training in London and subsequently for ATC Thames Valley, where he was client liaison director. From 2002 until retirement from full-time work in April 2014, he was training manager at Chantrey Vellacott DFK, where he was responsible for graduate recruitment and co-ordinating student training as well as external and internal lecturing.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe

Play Course | Released December 2019

Transition tips: FRS 105 to FRS 102 - CPD module

This month's exclusive Accountancy Daily CPD module focuses on transitioning from FRS 105 Micro-Entities Regime accounting rules for small entities to full blown FRS 102 Financial Reporting Standard.

This module examines the circumstances in which an entity may decide, or be forced, to move from FRS 105 up to FRS 102. We look at the eligibility criteria and how entities are classified as micro, small, medium-sized or large, and some of the key features of FRS 105.

By completing this module you will be able to:

to understand the eligibility thresholds and how to apply them correctly between FRS 105 and FRS 102;
FRS 105 key features;
FRS 105 to FRS 102 transition issues to ensure correct values and appropriate disclosures are presented in the financial statements;
recap on the rules relating to the simplification of loans to small entities and their impact on the accounts.

This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course lecturer is Steve Collings FMAAT FCCA, audit and technical partner at Leavitt Walmsley Associates Ltd where he trained and qualified. Collings became a member of the Association of Accounting Technicians (AAT) in 2001 and qualified as a chartered certified accountant in 2005.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe

Play Course | Released September 2019

Filing accounts at Companies House - CPD module

This month's exclusive Accountancy Daily CPD module focuses on filing accounts at Companies House covering the legal requirements, electronic filing, reasons for rejection and specific rules for charities and limited liability partnerships (LLPs) with a special focus on getting the rules right first time. All UK companies must file annual accounts at Companies House as per Companies Act 2006, section 441. Filing may be by paper copies or electronically.

Completing this module will enable you to:

brush up on the legal requirements for each type of entity particularly the exemptions for small companies and micro-entities;
explain how electronic filing operates including how iXBRL is used in filing accounts;
explain the reasons why accounts are rejected and the pitfalls to avoid; and
know the particular requirements for charity and LLP accounts.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe

Play Course | Released August 2019

FRS 102: liabilities vs equity - CPD module

This month’s exclusive Accountancy Daily CPD module will look at the FRS 102 accounting treatment of liabilities versus equity.

This module examines the requirements of Section 22 of FRS 102 which deals with liability and equity - in particular how to classify a financial instrument in the financial statements between liability (or debt) and equity.

Completing this module will enable you to:

understand the scope of Section 22 of FRS 102;
identify when a financial instrument is a liability or equity;
understand how to deal with an instrument which has a combination of debt and equity characteristics; and
understand how to account for distributions and the requirements in respect of gift aid payments.

The CPD course lecturer is Stephen Collings FMAAT FCCA, audit and technical partner at Leavitt Walmsley Associates Ltd where he trained and qualified. Collings became a member of the Association of Accounting Technicians (AAT) in 2001 and qualified as a chartered certified accountant in 2005.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe

Play Course | Released July 2019

LLP accounting - NEW CPD module

This month’s exclusive Accountancy Daily CPD module will look at the changes that have recently been made by the Consultative Committee of Accountancy Bodies (CCAB) to the LLP SORP 2018, which was revised and re-issued on 14 December 2018

Completing this module will enable you to:

understand why changes have been made to the SORP and how often future changes to UK GAAP are expected;
identify which areas in the SORP have changed so that clients can be advised correctly, and preparations put in place for applying the new rules;
understand what the annual report, including the financial statements, must comprise;
identify which version of the accounts for Companies House are most appropriate in your client’s circumstances to advise them correctly.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe

Play Course | Released April 2019

Distribution of profits – NEW CPD module

This month’s exclusive Accountancy Daily CPD module will look at the legal framework and the accounting issues of distributable profits as well as the underlying importance of commercial prudence and best practice regarding disclosure

Completing this module will enable you to:

describe the legal framework so that its purpose and application to companies’ accounts can be understood;
explain the accounting issues which supplement the legal requirements;
explain the underlying importance of commercial prudence and the need for a long-term as well as a short-term view; and
be aware of best practice regarding disclosure of distributable profits and dividends.

This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course lecturer is David Duvall MA FCA. Duvall read Classics at Cambridge and qualified as a chartered accountant in 1973 with Peat Marwick Mitchell & Co (now KPMG). He then worked as a tutor for Financial Training in London and subsequently for ATC Thames Valley, where he was client liaison director. From 2002 until retirement from full-time work in April 2014, he was training manager at Chantrey Vellacott DFK, where he was responsible for graduate recruitment and co-ordinating student training as well as external and internal lecturing.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe

Play Course | Released March 2019

FRS 102: intangible assets – CPD module

This month’s exclusive Accountancy Daily CPD module will look at the accounting requirements for intangible assets under FRS 102 including scope, recognition and measurement, internally generated assets and amortisation

Completing this module will enable you to:

Understand what is and what is not dealt with under section 18 of FRS 102 and to understand what the definition of an intangible asset is;
Learn about the costs involved at initial recognition and subsequent measurement including assets obtained in a business combination;
Understand how to account for research and development expenditure; and
Understand the rules in FRS 102 concerning amortisation and residual values.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe

Play Course | Released February 2019

The 2018 UK Corporate governance Code – CPD module

This month's exclusive Accountancy Daily CPD module outlines the new content of the Financial Reporting Council’s (FRC) revised UK Corporate Governance Code and the intended impact on listed companies

Completing this module will enable you to understand:

why we need a new code;
what is included in the new code structure;
how companies are meant to improve their behaviours; and
who should be considering and challenging the governance culture.

The course lecturer is Mark Wearden MSc FCCA FCIS. Mark is a senior lecturer in Corporate Finance and Corporate Governance at Lincoln Business School, University of Lincoln. Alongside this he continues with a number of consultancy projects through MBS Challenging Perception, a private strategy consultancy, which he has run for the past 20 years, following 12 years in International Banking as an analyst, and 8 years in Industry as a finance director.

This CPD module takes 15 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

If you're already a subscriber, you can log in to access this CPD module.

Viewing the eCPD content requires an Accountancy Daily subscription. Click here to subscribe

Play Course | Released August 2018