Acca financial Accounting (FA) Study Text ac ca (FA)


Chapter 2  KAPLAN PUBLISHING



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Chapter 2 

KAPLAN PUBLISHING



 

27 

National regulatory frameworks for financial reporting  

There are many elements to the regulatory environment of accounting. A typical 

regulatory structure includes: 

 



National financial reporting standards 

 National 



law 

 Market 



regulations 

 



Security exchange rules. 

For example the UK has the Financial Reporting Council that issues financial 

reporting standards in the UK. The main item of legislation affecting businesses 

in the UK is the Companies Act 2006. However, there are also many other 

pieces of UK, EU and even US legislation (the Sarbanes Oxley Act) that affect 

accountability in the UK. There are also numerous industry specific regulatory 

systems that affect accounting in the UK, for example, the Financial Services 

Authority, whose aim is to achieve public accountability of the financial services 

industry. Finally, there are regulations provided by the London Stock Exchange 

for companies whose shares are quoted on this market. 




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