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

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 - NEW 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

OpRA: tax and salary sacrifice – CPD module

This month’s exclusive Accountancy Daily CPD module will look at the background to recent changes on optional remuneration arrangements (OpRA), the new rules, issues regarding cars to identify the impact on existing and new schemes and issues for employers to consider

OpRa is essentially a renaming of salary sacrifice arrangements where an employee’s entitlement to cash pay is reduced, usually in exchange for a non-cash benefit.

Completing this module will enable you to:

Understand the background to recent changes to understand the reasons for the new rules;
Explain the new rules;
Identify issues regarding cars to identify the impact on existing and new schemes; and
Identify issues for employers to consider existing and future options.

The courses lecturer is Cath Hall MA, FCA. Cath is a professional trainer and is involved with a variety of professional organisations as an examiner and moderator of professional exams, including the ICAEW. Before moving into training, she worked at the corporate tax division of Arthur Andersen from 1990 to 1996.

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 October 2018

Agricultural property relief

This month's exclusive Accountancy Daily CPD module covers the basic principles of agricultural property relief (APR) as well as the conditions that need to be fulfilled, the special cases that are relevant and the interaction between business property relief (BPR) and APR

Relief is available from inheritance tax (IHT) through APR on transfers of agricultural land along with appropriate buildings associated with the land in the UK, Channel Islands and the Isle of Man, and since the Finance Act 2009 elsewhere in the European Economic Area, which meet the ownership requirements.

Completing this module will enable you to:

Understand the basic principles of APR
Describe the conditions that need to be fulfilled and particular issues
Describe the special cases that are relevant
Explain the other matters including the interaction between BPR and APR

The course lecturer is Tony Jenkins CTA, a freelance tax lecturer with his own practice and has over 30 years’ experience in training and advising clients in all types of businesses.

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.

To subscribe to eCPD go to the Subscriptions page

Play Course | Released May 2018

Dividend vs salary - CPD module

This module focuses on the issues of extracting profit from a company through either dividend or salary explaining the implications of transferrable married couple’s allowance, national insurance contributions (NIC) and national minimum wage (NMW)

Low rates of corporation tax along with favourable income tax and NIC treatment of dividends compared to salary, meant that for many businesses it was tax-efficient to incorporate and extract profits through dividends rather than as salary.

The module covers the following topics:

Introduction and background;
NIC and the transferable married couple’s allowance;
Paying in and withdrawing and the effect on employers; and
NMW considerations and other matters.

The course lecturer is Tony Jenkins CTA, a freelance tax lecturer with his own practice and has over 30 years’ experience in training and advising clients in all types of businesses.

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.

To subscribe to eCPD go to the Subscriptions page

Play Course | Released March 2018

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.

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 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

Charity SORP accounting - Update Bulletin 2 - CPD module

This month’s exclusive Accountancy Daily CPD module will look at the amendments to the Charity SORP, issued in Update Bulletin 2 by the Charity Commission. These changes to the accounting rules take into account the recent UK GAAP/FRS 102 triennial review which resulted in changes in accounting treatment.

The SORP provides recommendations on how to apply FR 102 for charities, and three further supplementary publications published to date. This needs to be used in conjunction with FRS 102, which contains specific requirements for public benefit entities in Section 34, and the triennial review amendments.

Completing this module will enable you to get to grips with:

Content of the SORP – be aware of the SORP and the supplementary publications that you need to apply;
Clarifications – understand the key changes to the SORP made by Update Bulletin 2 which will have a more significant effect on charities; and
Substantial changes - understand the key changes to the SORP made by Update Bulletin 2 which may have a less significant impact on charities.

The course lecturer is Anne Cowley ACA, senior accounting and audit specialist writer at Croner-i Tax & Accounting. 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 November 2018

Accounting for academies - CPD module

This month's exclusive Accountancy Daily CPD module on accounting for academies covers the various reporting requirements, issues faced by academies and outlines the short filing deadlines.

Completing this module will enable you to:

understand the requirements of the accounts direction;
identify the changes reflected in the 2018 direction;
understand the accounting issues faced by academies; and
adhere to the deadlines.

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

Finance leases under FRS 102 – CPD module

This month's exclusive Accountancy Daily CPD module covers finance leases under FRS 102, Financial Reporting Standard applicable deals with leasing in Section 20 Leases. While the accounting treatments under FRS 102 are broadly consistent with previous UK GAAP at SSAP 21 Accounting for leases and hire purchase contracts, there are some notable differences. This CPD module will explains the key differences.

Completing this module on finance leases under FRS 102 will enable you to:

The differences
Account for leases
Lessor accounting
Sale and leaseback

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 July 2018

IFRS 16: are you ready? – CPD module

This month's exclusive module focuses on the review and scope of IFRS 16 Leases, which is effective for periods beginning on or after 1 January 2019. Topics covered include key challenges with implementation and requirements for first-time adoption

By completing this module you will be able to:

Review the scope and principles of IFRS 16 Leases;
Identify and account for a lease as lessee under IFRS 16;
Understand the key challenges in implementing IFRS 16 for the first time; and
Understand the requirements for first-time adoption of IFRS 16.

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 course lecturer is Anne Cowley ACA, a senior technical writer of accounting at CCH.

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

To subscribe to eCPD go to the Subscriptions page

Play Course | Released February 2018

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

Reporting for charities

This module focuses on the auditing and reporting of charity accounts covering the legal background in planning engagements, the accounting and auditing requirements and whistleblowing requirement to make appropriate reports

Completing this module will enable you to:

Understand the legal background relating to charities to assist in planning engagements;
Understand the accounting and auditing requirements in order to plan to provide the appropriate type of report on a charity engagement; and
Understand the whistleblowing requirements in order to make appropriate reports.

The course lecturer is Helen MacNeill ACA, who is responsible for Private Company Audit System (PCAS) and other audit programmes at Croner-i.

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.

To subscribe to eCPD go to the Subscriptions page

Play Course | Released April 2018