Nissan has paid $15m (£12m), and its former CEO Carlos Ghosn has paid $1m and been given a 10-year company officer ban, to settle fraud charges brought by the Securities and Exchange Commission (SEC) relating to failure to disclose over $140m of pay and benefits

The Financial Reporting Council (FRC) is considering launching an investigation into the collapse of Thomas Cook

Advertising agency M&C Saatchi plans to restate its 2018 results as a result of the ongoing independent accounting review by PwC

Pure Circle, a manufacturer of artificial sweeteners for the global food and beverage industry, has been forced to delay its annual results, after auditor PwC unearthed a potential $30m (£24m) accounting issue

The International Integrated Reporting Council (IIRC) has published its annual integrated report, stressing that there is increased use of integrated reports detailing non-financial information

The International Public Sector Accounting Standards Board (IPSASB) has issued a new standard, IPSAS 42 Social Benefits, setting out defined rules on how to account for pensions, unemployment benefits and other major public sector expenditure, in a bid to improve transparency in the accounts. Alan Bermingham, policy manager – governments at CIPFA, examines the recognition and measurement points

The Treasury is consulting on revisions to the government financial reporting manual (FReM) to improve the quality and transparency of public sector annual reports

The key accounting deadline is 30 September for annual returns for private companies for periods ending 31 December 2018, and for public companies with periods ending 31 March 2019 to be filed at Companies House, while December marks year end reporting for academy school trusts

The European Financial Reporting Advisory Group (EFRAG) is seeking input from crypto-assets experts, as part of a research project looking to address current gaps in accounting standards

With six weeks until the Halloween deadline for Brexit, the Financial Reporting Council (FRC) has written to audit committee chairs and finance directors setting out actions companies should consider in advance of the UK’s exit from the EU

Thousands of penalties for late filing of company accounts were handed out in 2018 with more than 25,000 companies missing the 30 September deadline

The filing deadline for private companies with a December year end and public companies with a March year end is 30 September. Michelle Roberts ACA, senior technical writer, audit & accounting, at Croner-I provides essential advice on how to file FRS 102 year-end accounts to avoid unwanted penalties

There is to be a major overhaul of the way the charity accounting rules under the Charity SORP framework are developed with a new, smaller SORP committee, following a highly critical government review

For private companies with a December year end and public companies with a March year end, the accounts filing deadline is fast approaching. Kate Beeston ACA, technical writer, audit & accounting, Croner-i, provides an essential guide to preparing FRS 102 accounts

As the annual return deadline approaches, the Charity Commission is warning charities to ensure that they are up to speed with the latest transparency rules on trustees before filing accounts