Senior Accounting Officer sign-off

Taking reasonable steps

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The Senior Accounting Officer (SAO) legislation reporting requirement is now here. This website is designed to cast light on it and provide practical guidance for SAOs and those who brief them as to how to start to bridge the gap between where they are now and what will be expected of them when the new regime applies. We will keep the site updated as and when we have new information to share with you.

For SAOs and those seeking to brief SAOs there is a dilemma. The requirements appear real enough but the practicalities of complying with them may not be clear. Through our review of the legislation, guidance and our discussions with HMRC we have produced further support to help determine SAOs’ responsibilities and the steps they should be taking now.

		SAO: The latest views The latest views on SAO from HMRC and business.

		Senior Accounting Officer Rules - Sign-off, Sign-on or Sign-out? How the SAO legislation impacts employers with an internationally mobile workforce.

		Enabling excellence in tax processes - what good looks like (PDF, 609 KB) Best practice tax management in the context of the SAO legislation.

		What do I do now? (PDF, 3907 KB) With the SAO legislation in place, what steps should those with responsibility for tax in qualifying companies be taking now to achieve compliance?

		Senior Accounting Officer sign off – the draft guidance Does it square the circle? (PDF 33 KB) Does the guidance assist businesses in implementation of a high impact policy in a low impact way?

		Senior Accounting Officers for Large Companies: Technical Update 3 July 2009 (PDF, 53 KB) Our summary of the latest version of the draft legislation and its draft accompanying guidance.

		Senior Accounting Officer accountability survey Tax and finance professionals' views on the proposed legislation.

		Senior Accounting Officer sign-off: what does it mean in practice? Our latest insights from the consultation process and House of Commons Debate on the SAO measure.

		Tax Accounting Systems - take reasonable steps now</ href="http://www.deloitte.com/dtt/article/0,1002,cid%253D261986,00.html"> Alan MacPherson, Deloitte partner, presents on the SAO measure and its practical implications for companies. The deck includes updates following the House of Commons debate held on 13 May.

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