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The Introduction of an Individual Accountability Framework (IAF) and Senior Executive Accountability Regime (SEAR) places obligations on firms and senior individuals within them to set out clearly where responsibility and decision-making lies.
Below are some of the main updates and the latest VAT news in Ireland for Q1 2022.
Under the Sick Leave Bill 2022, statutory entitlement to sick pay will be phased in as part of a 4-year plan and will initially be for 3 days once the Bill is signed into law.
Compliance with the Charities Governance Code is essential for building trust in the charity sector
In our February newsletter, we focused on the main taxing provisions around crypto-asset transactions, including cryptocurrencies. Revenue have since issued e-brief number 095/22 which advises that they have made updates to their internal manual.
The OECD’s two-pillar solution to address the tax challenges arising from the digitalisation of the economy is continuously evolving.
Revenue have recently published the updated Code of Practice for Revenue Compliance Interventions and an updated compliance intervention framework. These changes took effect from 01 May 2022.
With the property ladder becoming more and more difficult to get on, parents with land may wish to consider transferring a site to their children so the child can build a home.
On 20 October 2020, the Central Bank of Ireland (“the Central Bank”) published their findings of its thematic review of the implementation of its regulation on Fund Management Company (“FMC”) effectiveness (“CP86”). The entities within the scope of the regulation are UCITS Managers and AIFMs, including self-managed UCITS/AIFs.
Due to the level of uncertainty surrounding its application, Finance Bill 2021 included draft legislation under s835E TCA1997, intended to provide clarity on the exemption for non-trading domestic (Irish to Irish) transactions.
A hybrid approach to foster integrity from the bottom up
With regulators increasing their focus on Environmental, Social and Governance (ESG) matters, Cian Higgins, Head of Quantitative Solutions examines regulator moves in the area of ESG Risk Management.
The European Commission and the Whitehouse announced on the 25th of March that an agreement in principle has been reached in relation to the transfer of personal data from the EU to the US. This is a milestone that has been long-awaited, however, it is not the end of the journey.
It is no longer enough to have updated your privacy notices in 2018 and re-gathered consent from people. You need to ensure that you have a framework in place that enables ongoing compliance and constantly manages risk.
The way in which organisations conduct business online, manage their websites, and design customer journeys is set to change, due to changes in website cookie consent across the web. The Key changes to website cookie consent in 2022 are:
Mazars Corporate Finance are delighted to be part of the sell side advisory team on the sale of Fastway Couriers to Elysian Capital
Business Plus magazine spoke to our Managing Partner, Tom O'Brien on what the year ahead holds for SMEs
Environmental, Social, & Governance (ESG) is set to dominate the way corporates conduct business for decades to come. Insurance undertakings are uniquely placed to play a pivotal role in the ESG revolution. There are significant opportunities for those that embrace it.
The Revenue Commissioners have published a Code of Practice for Revenue Compliance Interventions, which will come into effect on 1 May 2022. It is not necessarily a revolutionary measure by Revenue as the new Code is effectively replacing a previous Code; however, there are some significant changes and we outline the main provisions below.
Leading Irish private equity firm, Melior Equity Partners, has agreed an investment in Salmon Software, a fast-growing financial software business that provides customers with a world-class treasury management software system. Founded by CEO John Byrne, Dublin-headquartered Salmon Software employs a total of 30 staff across its operations in Ireland and the Czech Republic.
Compliance has long been a cornerstone of good business practice, according to Sarah Colfer. Sarah is director of corporate secretarial and governance services at Mazars and believes good governance is an opportunity-creating factor and not just an obligation.
As a fundamental principle of data protection, as well as ethical business, transparency is a key concept that needs to be constantly worked on and improved. We have seen from recent actions and regulations that it is more and more important that organisations have put in place the correct processes to deliver accurate and relevant information to individuals.
There are several benefits to outsourcing your Data Protection Officer (DPO). The role of the data protection officer is a challenging one that requires a breadth of skill and expertise to get right.
Shifting the emphasis from risks to opportunities
The importance of employers holding sustainable credentials is becoming increasingly critical in the recruitment (and retention) of talent.
Corporate Governance and the Expectations of Regulated Firms and their Board of Directors
Mazars and the Compliance Institute are delighted to publish this unique insight into the views and expectations of financial services professionals and their preparedness for the impending individual accountability framework (IAF) and the senior executive accountability regime (SEAR).
Mazars, the international audit, tax, advisory and consulting firm, has appointed Kian Caulwell as Partner and Head of Financial Services Consulting and Brian Cormack as Audit & Assurance Partner.
For the second year running, Mazars has joined forces with Tableau, UNICEF and EDHEC to create Europe's first data visualisation contest. This is a great opportunity for students to demonstrate data savviness, develop key skills for their future career and have fun!
Section 33 of the Finance Bill 2021 proposes to introduce a new section 481A “Relief for investment in digital games”. The section requires EU approval before it can be introduced.
Mazars publishes different newsletters for different sections of our business, which are available to download here. Let us know if you have any suggestions.
McCann FitzGerald LLP and Mazars Survey on the GDPR shows a cooling of organisations’ views about the GDPR.
2021 has been a year both of change and growth. Mazars in Ireland has made progress throughout continuing pandemic conditions, and our teams have shown their quality and professionalism throughout the year.
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