Raymond Doherty 20 Dec 2018 03:41pm

Most-read technical 2018

Audit and AI, preparing for Making Tax Digital, accounting for micro-entities, and the future of cryptocurrencies were just some of the technical topics our readers enjoyed this year

1. Practice Q&A: Cryptocurrency and accounting

In the second of a new practice Q&A series, we ask the experts about cryptocurrency, auto-enrolment and the skills chartered accountants will rely upon

2. Keeping yourself connected

Xenia Taliotis looks at how social media has become essential to all professions – including accountancy

3. Practice Q&A: Audit and AI

Our practice-focused Q&A series tackles the subjects of AI and its influence on the profession, retaining talent and the extent of PII cover

4. The future of UK GAAP

Among the many unknowns in the process of divorce with the EU is what will happen to UK GAAP after Brexit. Among the stakeholders, there’s both the scope – and appetite – for change, as Caroline Biebuyck reports

5. Are audit standards up to scratch?

Is it time for a change in the audit standard setting process? Caroline Biebuyck investigates

6. Start with VAT when it is MTD

The biggest change to tax filing since self-assessment comes into play in April next year. But are businesses ready for Making Tax Digital, asks Caroline Biebuyck

7. Practice Q&A: IES 8, GDPR, and payment services regulations

ICAEW experts tackle questions on the required changes due to IES 8, the GDPR and the Payment Services Regulations 2017

8. Revisiting the Bannerman case after audit report changes

The recent change in audit reports has a knock-on effect on third-party disclaimers, as Caroline Biebuyck finds out

9. Accounting for micro-entities

Auditors worried that opinions for the smallest company audits might not pass the Ronseal test have been turning to ICAEW for help, as Caroline Biebuyck discovers

10. The future of cryptocurrencies

Proponents of cryptocurrency describe it as the future of payments. But, says Paul Golden, a number of important issues remain to be addressed before digital virtual currencies are fully embrace