Revenue has updated its guidance on the main purpose tests to explain the application of the 'reasonable to consider' test and to clarify how the objective tests should apply.  The guidance outlines that the essence of the ‘reasonable to consider’ test is to assess whether the taxpayer has genuinely considered the tax consequences of a transaction in the same manner as a reasonable taxpayer would do so. The objective ‘main purpose’ test applies to disclosures of a transaction under the mandatory disclosure regime and when assessing a transaction in light of the anti-avoidance provisions under section 811C TCA 1997. When applying a main purpose test, the guidelines outline that it is first necessary to determine if it is objective (what a reasonable man on the street would think) or subjective (what did the taxpayer actually have in mind).  

Revenue has updated its guidance on Residential Zoned Land Tax (RZLT) to reflect the amendments provided for in Finance Act 2025. The main changes relate to the new provisions where landowners request rezoning of land, the exemption where landowners are precluded from developing land, and certain provisions relating to the due date for payment of liabilities in situations where liabilities arise after death.

Revenue has updated its guidance on the exemptions for certain profits specifically those arising from production, maintenance and repair of certain musical instruments and from the microgeneration of electricity by an individual at his or her sole or main residence to reflect an extension of these reliefs to 31 December 2028, as provided for by Finance Act 2025. The guidance on accelerated capital allowances for slurry storage facilities has also been updated to reflect the extension of the scheme to 31 December 2029.

Revenue has issued updated guidance on the taxation of unit trusts for pension schemes and charities – Exempt Unit Trusts (EUTs) to reflect a change introduced by Finance Act 2025. The change clarifies that, for the purposes of section 731(5) TCA 1997, an investment undertaking cannot treat a gain on selling units in an exempt unit trust as fully exempt from capital gains tax.

Revenue has updated the agents guide to the Collector General’s division to include new guidance relating to the Vacant Homes Tax and to provide information on the calculation of a Local Property Tax charge based on the property’s valuation as of 1 November 2025. Paragraph 15 of the guidance has been updated to reflect the requirements under Companies Act 2014 in respect of company addresses. This paragraph also includes instructions for updating addresses on ROS and confirms that all requests for a change of address must be submitted through ROS for information security purposes.

Last week Revenue published statistics relating to 2025 PAYE tax returns filed to date this year on the back of which PAYE taxpayers are being encouraged to use the myAccount service to finalise their tax position. The statistics showed that as at 23 January 2026, over 470,000 PAYE returns had been processed for 2025 which resulted in refunds of over €361 million to PAYE taxpayers. An analysis of Preliminary End of Year Statements indicates that an underpayment of tax arose in approximately 9 percent of the returns yet to be filed. Revenue will engage with the relevant taxpayers to collect the tax due by reducing tax credits over a four-year period from 2027. Revenue has reported they estimate a further €462 million of tax may have been overpaid by PAYE taxpayers in 2025. In light of this, Revenue has launched a campaign to encourage PAYE taxpayers to use the myAccount service to finalise their tax position. Revenue has provided details on how to access this service and detailed guidance on submitting a PAYE tax return and claiming tax credits and reliefs.  

Revenue has issued a press release acknowledging the difficulties the recent exceptional weather may have caused for timely tax compliance.  They have also stated that they will work with adversely impacted taxpayers and businesses to help maintain their good compliance records despite the disruption. The press release outlines the strong record that Revenue has of agreeing flexible payment arrangements for taxpayers and businesses facing temporary cash‑flow pressures. It also advises those impacted by Storm Chandra to contact the Collector-General’s office once their situation permits, to agree mutually agreeable arrangements for restoring timely tax compliance.  

The Institute has written to Tánaiste and Minister for Finance, Simon Harris and Minister for Enterprise, Tourism and Employment, Peter Burke to outline the administrative burdens arising from tax issues affecting cross-border and remote/hybrid working on the island of Ireland. The issues outlined in the letters reflect the outputs from the Institute’s Joint Tax Working Subgroup on Cross‑Border and Remote/Hybrid Working, established in 2024 and highlight the key obstacles and challenges currently hindering trade and the full realisation of a truly integrated all-island labour market. Amongst the issues raised were: The added administrative responsibilities for both employers and employees of operating a dual payroll. The administration burden and complexities arising when the social welfare obligations and benefits arise under a different jurisdiction than the country of employment. The uncertainty on the tax treatment of pension contributions and retirement income in the context of hybrid working arrangements for frontier workers. The need for education, training and better guidance from government bodies and the tax authorities. We will continue to advocate on this issue and welcome the opportunity to meet with the Ministers to present our findings in greater detail and to discuss potential solutions. We also intend raising these issues with the Irish Minister’s counterparts in Northern Ireland in the coming days.

In this week’s cross-border trading corner, we bring you the latest guidance updates and publications. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. In December last year, the European Commission announced a reinforcement of controls on products imported into the EU which you can read more about below. And last week in the House of Lords, Lord Newby moved a ‘Motion to take Note’ on the case for a UK-EU customs union and the impact of connections with the EU single market on the UK economy which was then debated in the House.   Update on reinforcement of controls on products imported into the EU In December the European Commission announced a reinforcement of controls on products imported into the EU. Within the measures listed, was an increase in the frequency of checks on consignments of goods of animal origin entering the EU. The Commission wrote to DEFRA stating that the frequency rates will now be updated every four months; previously this was reviewed every six months. The last series of rate changes was made on 1 October 2025, and the Commission has launched the next series of rate changes which took effect from 1 February 2026. More details are available in an email from the UK Government’s Borders Directorate Communications Team. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Designated export place (DEP) codes for Data Element 5/23 of the Customs Declaration Service, Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service, External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, Find out what types of Authorised Economic Operator status you can apply for, Apply to operate a customs warehouse, How to use a customs warehouse, Importing sanitary and phytosanitary controlled goods into Great Britain that interact with the Border Trade Matching Service, and Simplified rates for bringing personal goods into the UK.  

In this week’s detailed updates which you can read more about below, the House of Lords Finance Bill Sub-Committee has published its report into the Finance Bill 2025/26 and the Government recently announced that indirect emissions associated with the production of Carbon Border Adjustment Mechanism (CBAM) goods will not be included in the scope of the UK CBAM at implementation on 1 January 2027. In other news this week: The Courts and Tribunals Judiciary has published a Practice Statement which gives guidance to the First Tier Tribunal Tax and Chancery Chamber on the procedure to adopt towards applications for extension of time, The House of Commons Library has published a research briefing ‘Income tax: freezing the personal allowance and the higher rate threshold’ and an updated briefing on the Autumn Budget and the Finance Bill 2025/26, and HMRC’s Guideline for Compliance (GfC) team has updated GfC7 ‘Help with Common Risks in Transfer pricing Approaches.’  Finance Bill Sub-Committee publishes report on Finance Bill 2025/26 The House of Lords Finance Bill Sub-Committee has published its report into the Finance Bill 2025/26 ‘Inheritance tax measures: unused pension funds and agricultural and business property reliefs’. Last October, the Institute submitted evidence to Committee as part of its inquiry into the Bill which set out our concerns in relation to the original draft legislation on the changes to the Inheritance Tax (IHT) reliefs agricultural property relief and business property relief and its impact on farms and family owned businesses in Northern Ireland. Subsequently, the Institute’s UK Tax Manager Leontia Doran gave evidence to the Committee last October. The report from the Committee welcomes the subsequent changes announced by the UK Government in both the Autumn Budget 2025 and on 23 December 2025 to the draft legislation. However, it highlights that the changes are not by themselves sufficient to resolve many of the Committee’s concerns about what the reforms will mean in practice. The Committee also highlighted how continued revision of these measures reflects underlying problems with the Government’s approach to tax policy making, in particular in relation to its approach to consultation. The report also sets out a range of recommendations in relation to both policy changes, many of which reflect recommendations previously made by the Institute. Update on UK CBAM Finance Bill 2025/26 includes the final CBAM primary legislation which contains a number of technical legislation changes including that indirect emissions associated with the production of CBAM goods will not be included in the scope of the UK CBAM at its implementation on 1 January 2027. This has been delayed until 2029 at the earliest which, according to an email from HMRC, reflects ‘continued support for the Energy Intensive Industries (EII) Compensation Scheme’.  HMRC has also published a CBAM Policy Update. Recognising that refineries play a role in energy security and the UK's industrial base, a Call for Evidence will be published at some point this year on the fuel sector. The Government is also considering the feasibility and impact of including refined products in the scope of the CBAM in the future.   A number of technical changes have also been made to the draft CBAM legislation following a consultation last April, the consultation outcome for which has now been published. These changes include:     the free allowance adjustment in the CBAM rate calculation will be based on a sectoral average of emissions covered by Free Allowances over a baseline period, which will be adjusted annually to reflect the phase out of Free Allowances under the UK Emissions Trading Scheme,  carbon price relief has been extended to enable recognition of carbon prices incurred under carbon border adjustment mechanisms, inclusion of an exemption for emissions embodied in UK-produced precursor goods, imported into the UK as part of a complex CBAM good. This aims to prevent a carbon price being paid twice on the same goods, and also aims to reduce the administrative burdens for businesses,  inclusion of an exemption for emissions embodied in CBAM goods under temporary admission in the UK, with full relief from customs duties which aims to ensure the CBAM only applies if goods enter the UK market and present a carbon leakage risk,  a time limit for repayment claims set at three years for taxpayers who have made an error on their return and overpaid the CBAM, and removal of the group treatment provision following feedback that this would provide limited benefits to businesses.    Anyone wishing to keep up to date with policy developments in this space should contact cbampolicyteam@hmrc.gov.uk. 

The 2025 Autumn Budget launched a Call for Evidence on tax supports for entrepreneurs to which the Institute is formulating a response. This is focusing on how UK tax policy can better support investment in innovative high growth companies. We’d like to hear your views on this issue before Monday 16 February 2026. Contact us by email to participate. In the Call for Evidence which is open until 28 February 2026, the Government’s view is that a shortfall in domestic scale-up capital is causing some of the UK’s most innovative companies and founders to move abroad. To address the issue, views are sought on: how effective existing tax supports are, any gaps in the tax system for founders and scaling companies, and options and ideas to improve, rebalance, and better target current supports that would allow the Government to fill these gaps where needed.  A number of changes were made to several of the UK’s tax advantaged venture capital schemes in the 2025 Autumn Budget which aim to enable larger and more established companies to continue to qualify to use the schemes. However, the Call for Evidence notes that these changes “take the existing schemes as far as possible within their current design”. As a result, the government is keen to consider how it could provide more targeted and effective support which also represents good value for money for the taxpayer. 

Making Tax Digital (MTD) for income tax commences in just over two months’ time from 6 April 2026 for sole traders and landlords with gross ‘qualifying income’ (combined income from trading and property before any deductible expenses) above £50,000. Are you ready for this change in UK tax administration? If not, now is the time to prepare. To assist you in your preparations, the Institute recently launched its MTD hub, a one stop shop of resources developed by the Institute to assist members and taxpayers in their preparations. The hub also contains the latest news and links to HMRC resources and guidance. You can also watch our video on the MTD hub here. Yesterday HMRC wrote to the Institute reiterating the importance of taking steps to prepare now ahead of the first tranche of mandation. It also asked us to share links to some important HMRC resources: MTD agent step by step guide, Register for specialist MTD support – these sessions provide agents with direct access to HMRC specialists that can provide tailored MTD readiness agent support, HMRC communications resources – these resources can be used to align your practice’s MTD messaging with what clients may see from HMRC and also provide ready-made products you can use to educate clients, and Sign up for a HMRC MTD webinar – these webinars cover planning steps, actions to take now, how to sign-up clients for April 2026 and answers to questions. The first webinar is scheduled for Wednesday 11 February 2026. Are you looking for the top tips on how to get ready? Check out HMRC’s new MTD agent toolkit. This aims to provide a practical aid to help guide agents through this journey in a logical order so that agents can be confident that they and their clients will be ready ahead of April 2026. The new toolkit includes help with understanding the changes, planning (including “segmenting clients”), preparing the practice (including the “service offer”), preparing clients (including a conversation checklist tool) and helpful resources including videos and webinars. Alongside this, the agent-specific content on HMRC’s MTD campaign page is also being updated to provide agents with a dedicated resource which will provide a clearer more streamlined journey and direct access to tailored guidance and resources. HMRC has also recently updated its guidance on the various MTD for income tax exemptions which are available as follows: Find out if you can get an exemption from Making Tax Digital for Income Tax – this page now contains the full list of exemptions from MTD for income tax, and Apply for an exemption from Making Tax Digital for Income Tax which explains the exemption applications process if a taxpayer is not automatically exempt. HMRC is keen to stress that as with all its MTD guidance, guidance will continue to be iterated ahead of April 2026 to ensure that policy and legislation are clearly reflected. As a result, we recommend that members bookmark these pages and regularly check for the latest updates which will also be covered in Chartered Accountants Tax news and on our MTD hub. For any taxpayers currently participating in MTD testing, HMRC is highlighting an issue with how payments on account (POAs) for 2025/26 and 2024/25 balancing payments of income tax and Class 4 NIC for self-assessment (SA) are treated. As the information for these taxpayers is split between different HMRC systems, any 2024/25 balancing SA payment remains within HMRC’s non-MTD system, whilst 2025/26 SA POAs are within the new MTD system. Because of this, some taxpayer statements show SA POAs as “transferred to digital” or “nil” and therefore do not show the full picture of any payments which were due on 31 January 2026. Taxpayers should access both the MTD service and the legacy SA service from within their Personal Tax Account (PTA) or Business Tax Account (BTA) to see the total balance which fell due. To address this, HMRC issued a letter explaining this issue to those affected which explained where to find their SA POAs information and how to work out what they still needed to pay. The letter also explained that POAs marked as “transferred to digital” were still due for payment by 31 January and what needed to be done if these did not appear in their MTD account. This is particularly important as interest will be charged on any amounts not paid by the 31 January 2026 due date. A message was also placed in the taxpayer’s MTD account advising them to check their SA online account. Agents should also ensure that they check both systems before advising clients. HMRC advises that work is already underway on longer term solutions for this issue for the future.

From the Professional Accounting Team In October 2025, the eagerly awaited 2026 version of the Charity Statement of Recommended Practice (2026 SORP) was published. This update follows the publication of the September 2024 version of FRS 102 and a SORP consultation in mid-2025, which attracted over 100 responses. The 2026 SORP contains some significant changes to how charities will report on their activities compared to the requirements of the 2019 SORP. This article looks at some of the key changes that charities who apply the SORP will need to be aware of as they begin their journey of reporting under the new SORP. Why was the SORP updated? As the SORP provides guidance on how charities can apply FRS 102, the SORP-making body must always ensure that it remains consistent with FRS 102. As a result, an amendment made to FRS 102 will prompt the need for similar amendments to be made to the SORP. Following the publication of the September 2024 edition of FRS 102, the SORP making body has set about updating the SORP to incorporate the various changes contained in the new edition of FRS 102. The Charity SORP 2026 represents the most significant overhaul of financial reporting for charities in Ireland and the UK for many years (and certainly the most significant change since the introduction of FRS 102). It will reshape how charities explain their activities, report on their impacts, recognise income, and account for leases. Changes made to the Charity SORP 2026 A New Tiered Reporting Structure The previous edition of the Charity SORP included the concept of a “larger charity” (charities with gross income exceeding £/€500,000). For those charities classed as “larger”, there were additional mandatory disclosure requirements compared to their “smaller charity” counterparts, particularly in relation to the disclosures in their Trustees Annual Report. Charity SORP 2026 builds on this concept and introduces a three-tier system, designed to further scale disclosure requirements according to charity size. Depending on the tier in which they fall, charities will have increased or decreased reporting requirements across five specific modules. The new tiers are as follows: Tier 1: Gross income up to £/€500,000 Tier 2: Gross income more than £/€500,000 but less than £/€15 million Tier 3: Gross income of more than £/€15 million This new system will result in some charities requiring more details in their Trustee’s Annual Report. These requirements are intended to be proportionate to the size of the charity. A Refocused Trustee’s Annual Report One of the most visible differences between a set of financial statements which have prepared solely under FRS 102 compared to the Charity SORP is the presence of a Trustee’s Annual Report in the SORP. The Trustee’s Annual Report is a key component of a charity’s Annual Report and aims to provide a narrative account of what has happened in the charity during the year. In the 2026 SORP, The Module dealing with the Trustee’s Annual Report (Module 1) has been rewritten to improve clarity, narrative quality, and alignment with financial information. One of the key goals of the SORP-making body in doing this is to help charity trustees to understand the narrative reporting requirements placed on them and to encourage trustees to link the narrative information to the financial details in the accounts. The emphasis of the Trustee’s Annual Report is firmly on impact reporting — communicating not just what a charity does, but also the difference it makes. Some specific changes relating to the Trustee’s Annual Report contained in the updated SORP include. Prompt questions to encourage charities to explain the impact that they are making. Within Module 1, there are now some “prompt questions” which should help charities to tell their story in a meaningful way. The purpose of this is to ensure that the charity does not see the module as simply a compliance checklist but rather a means by which they can explain the difference they are making in a way that is unique to their specific charity. The questions focus on areas such as, objectives, activities undertaken, strategy, measurement of success and wider societal benefits. Sustainability Reporting. In recognition of the fact that stakeholders are increasingly interested in how charities are responding to environmental, social and governance issues, the 2026 SORP introduces some mandatory and encouraged disclosures which address how the charity is responding to, and managing, these issues. Only charities in tier 3 (i.e. gross income exceeding €/£15 million) are required to explain this, with charities in tiers 1 and 2 having the option to do so. Legacy income. Where a charity is in receipt of legacy income and this income has been recognised in the accounts prior to the resources being received, the impact of this must be disclosed. Disclosure of auditors and exemption from disclosing certain information. Under the 2026 SORP there is now a specific requirement to provide the name of the charity’s auditors, if applicable. Furthermore, where certain disclosure exemptions are availed of (such as omitting the names of the CEO, senior staff members etc) due to a risk to their personal safety, there is no longer a requirement to explain why such information has been omitted from the Trustee’s Annual Report. Where a charity is availing of this option, they should be aware of the relevant local legislative requirements and should consult their regulator where necessary prior to availing of this exemption. Reserves and Going Concern Modules 1 and 3 include some changes in relation to reserves and going concern. The 2026 SORP introduces further clarity regarding the treatment of reserves. First, there is now a specific definition of reserves included in the glossary. Consideration of reserves is also better incorporated into going concern assessments and where a charity has no (or negative) reserves, there is now a requirement to explain why it is still operating as a going concern. Furthermore, there is now a recommendation for charities to consider their reserves and going concern assessment when explaining their plans for the future. In order to align with the FRS 102 Periodic Review amendments, there are some amendments to going concern disclosures, including a requirement to disclose significant going concern judgements as well as confirmation that the charity has considered at least 12 months of information in making its going concern assessment. Some going concern disclosures which were a “should” disclosure under the 2019 SORP are now a “must” disclosure. Revenue Recognition In order to align the SORP with the updates to FRS 102, Module 5 (“Recognition of income including contract income and income from legacies and grants”) has been updated and restructured. The updated Module provides clarity on how to account for the various income streams from which charities benefit. Module 5 has been split into 2 sections. Section 1: Exchange transactions Section 2: Non-exchange transactions Most charities will be in receipt of income from either (or both) types of transactions, and it is important to identify these appropriately, as the resulting accounting treatment is fundamentally different for each income stream. Exchange transactions For exchange transactions, charities will be required to apply the five-step model of revenue recognition whereby the transactions will go through the new model which has been derived from IFRS 15 Revenue from Contracts with Customers. The SORP includes guidance at each step of the process to help charities in applying the requirements. The five-steps of revenue recognition are: Step 1- identify the presence of a contract with a third party Step 2- identify the performance obligations in the contract Step 3- determine the transaction price Step 4- allocate the transaction price to the performance obligations in the contract Step 5- recognise income when or as a charity satisfies a performance obligation Charities who receive income from exchange transactions will need to bring these sources of income on the 5-step “journey” to determine the appropriate accounting treatment. In many cases, this will be a very straightforward exercise, with a clear path through each step. In some cases, charities will require a deeper consideration of each step. This might include, for example; A charity considering how many performance obligations exist in a contract with a customer and whether the series of goods/services are distinct. Consider a charity providing residential care services to individuals. If the contract with the customer includes additional goods and services beyond residential care services (such as meals, classes, medical sessions etc) then charities will need to consider the number of performance obligations in the contract and how these should be treated under step 2 of the model. Where a charity determines that it has multiple performance obligations in a contract, it must then allocate the transaction price to the performance obligations in the contract. This might involve estimation techniques if there are no observable standalone prices for that performance obligation. A charity will need to consider whether it satisfies its performance obligations over time or at a point in time as this will impact on the timing of revenue recognition. Non-exchange transactions For non-exchange transactions, charities are not required to apply the five-step model and instead must recognise income based on when performance-related conditions are met. Under the SORP, Non-exchange transactions that don’t impose future performance-related conditions on the recipient are recognised in income when the resources are received or receivable Non-exchange transactions that impose future performance-related conditions on the recipient are recognised in income only when the performance-related conditions are satisfied When resources are received or receivable before the performance-related conditions are satisfied, a liability is recognised While it is written more generally for an FRS 102 audience, and not specifically for charities, the FRC’s Factsheet 10 – Revenue from Contracts with Customers is a useful source of further reading on revenue recognition and the five-step model. Leasing Another significant change in the Periodic Review of FRS 102, which now makes its way into the Charity SORP, is in relation to lease accounting, and specifically lessee accounting. The updated SORP removes the operating vs finance lease distinction for lessee accounting and instead requires that most leases (with some exemptions) will be required to be recognised as a right-of-use asset on the balance sheet, with a related liability also recognised for future lease payments. A new Module 10B has been added to the SORP to address this. While much of the theory in relation to the new lease accounting rules is addressed in FRS 102, the SORP provides guidance and commentary on what this might mean for charities and deals with some circumstances that might be more prevalent in charities. Some specific circumstances addressed in the SORP include: Peppercorn leases whereby a charity has leased an asset for nil or for a nominal amount Social donation leases where the lease payments are below market rent Rolling leases with no specified end date The appropriate interest rate that a charity should use to determine the present value of lease payments Special conditions imposed on a lease because the tenant is a charity The new module 10B includes a useful flow chart which should help users to navigate the rules and signpost readers to where they can find further information. Not all assets leased by charities will be required to be recognised as right-of use assets and there are two prominent exemptions which (if applicable to the charity) will allow the charity to expense the lease in the year it is incurred. The two exemptions are; Low value leases. While not providing monetary guidance on what constitutes a “low-value” lease, the SORP sets out some asset types which would not typically be expected to be “low-value”. Furthermore, the SORP also highlights some assets which might be expected to be classed as "low-value”. Short-term leases. Leases which have a term of 12 months or less at the commencement date may avail of the option to not recognise a right-of-use asset in relation to the lease and instead can expense the lease payments on a straight-line basis over the lease term. A lease containing a purchase option cannot be treated as a short-term lease. Charities applying the SORP who lease assets will need to familiarise themselves with the new requirements and how they might impact on their assets, liabilities and profitability. Some challenges which may be encountered include: Information gathering- can the charity locate all of its leases? Determining the lease term- is there a legally enforceable lease in place? Has the charity a lease in place which has simply “rolled forward”. Leases where the charity is not paying full market value- How should a charity account for the “donation” element of this? Systems for recording leases- Does the charity have a system in place which can capture and record the relevant information for lease accounting or is a new system required? How to present value the lease liability at the beginning of the lease term. The FRC’s Factsheet 11 – Lease accounting for lessees is a useful source of further reading on the new lease accounting rules in FRS 102. Statement of Cash Flows Under the previous version of the SORP, a charity was required to prepare a statement of cash flows when it had income in excess of £/€500,000. The 2026 SORP increases this threshold to £/€15 million (ie. a Tier 3 charity). This change means that only the very largest charities will be required by the SORP to prepare a cash flow statement, and this change is broadly consistent with the requirements placed on companies of a similar size under FRS 102. In making the change the SORP making body noted that the change will have a positive impact on charities as it will reduce the reporting requirements for smaller charities. However, it is important to note that the increased threshold does not override any existing requirement that a charity might have to prepare a statement of cash flows. So, for example, a charity who operates as a company may have income below £/€15 million but may still be required by company law to prepare a statement of cash flows because it does not meet the definition of a small entity. The exemption is also voluntary and a charity who is in tier 1 or 2 may choose not to avail of this and prepare a statement of cash flows. Get ready for implementation The 2026 Charity SORP is effective for reporting periods beginning on or after 1 January 2026, leaving charities with limited time to prepare. Charities who apply the SORP should act now to familiarise themselves with the new requirements, assess the impact on their reporting processes, and plan any updates needed for a smooth transition. By acting early, charities can ensure they are ready to implement the revised SORP and meet their reporting obligations.   This information is provided for information only and nothing in this article purports to provide professional advice or definitive legal/technical interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the information. If the reader is in doubt on any matter in this complex area further advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of the information we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained herein.      

Overall outlook Demand for FCAs remains consistently strong, driven by organisations seeking experienced leaders who can deliver governance, transformation, and strategic financial direction. While some areas of recruitment are stabilising, FCA hiring remains comparatively resilient. Where FCAs are most in demand Professional services Senior advisory, transformation, and director/partner‑track roles Expansion of ESG, risk and technical advisory Corporate and multinational sector CFO, Deputy CFO, Head of Finance Finance transformation, FP&A leadership, group reporting Strong demand in tech, pharma, life sciences, and financial services SMEs and indigenous businesses Strategic finance leadership Scaling, funding, and professionalising finance functions Public sector (ROI & NI) Senior finance leadership roles linked to reform and transformation International Strong demand in UAE, Australia, Canada, US, and Cayman Islands Salary and reward trends Salary growth stabilising, but FCAs with transformation, digital finance, or governance expertise still command premium packages Attractive bonus structures and enhanced benefits Flexibility (hybrid working) continues to influence decisions as much as base salary Skills most valued in FCAs Strategic leadership and team development Board‑level communication and stakeholder influence Governance, risk, assurance, and regulatory insight Finance transformation, systems implementation, automation Data literacy: BI tools, ERP expertise, digital finance capability AI literacy: A working understanding of how AI can assist with some accountancy processes Recruitment trends Longer, more rigorous processes with multiple stakeholders Combination of virtual and in‑person interviews Increased use of assessments, including leadership profiling Executive search dominant at FCA level Summary 2026 offers strong career prospects for FCAs. Organisations continue to prioritise senior finance leaders who can guide transformation, ensure governance excellence, and support strategic performance. FCAs who invest in digital, transformation, and leadership capabilities will remain highly competitive across Ireland and internationally.

From the Professional Accountancy team…... Readers may find interesting the content of the CBI s first edition of CBI Financial Crime Bulletin following on from the previous AML Bulletin series. The bulletin was published in December 2025. It deals with areas such as risk assessments referencing Ireland’s AML National Risk Assessment which is currently being updated and hopefully will be published this year. It also deals with crypto, fraud and scams ,financial sanctions and EU AML developments with AMLA now up and running  .   This information is provided as resources and information only and nothing in these pages purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.    

Welcome to the latest edition of Technical Roundup.   In developments since the last edition, the UK Government announced that it is not progressing with the Audit and Corporate Governance Reform Bill. The Department of Enterprise, Tourism and Employment (DETE) has launched a public consultation seeking views on proposed legislative measures through the Consumer Protection, Competition and Enforcement Bill 2026 to strengthen consumer protection and enforcement in Ireland with a closing date for receipt of submissions of Friday, 27 February 2026.  The European Data Protection Board (EDPB) and the European Data Protection Supervisor (EDPS) have adopted a Joint Opinion on the European Commission’s Proposal for the ‘Digital Omnibus on AI’.  Read more on these and other developments that may be of interest to members below.   Financial Reporting   The European Financial Reporting Advisory Group (EFRAG) is hosting a webinar “Circular Economy Reporting in Focus: The Draft Simplified ESRS E5” on 3 February 2026. This webinar will discuss the role of the E5 standard and the key lessons learned from the first year of its application.  Richard Moriarty, Chief Executive of the Financial Reporting Council (FRC), has set out the regulator's priorities and focus for 2026. Within this document are five key focus areas;  underpinning investor confidence in UK plc  reducing unnecessary burdens on business while maintaining high standards  developing deep insight into the markets we oversee so our regulation is based on evidence and expertise  identifying future trends and innovations to support the health of the markets we oversee  supporting the skills and resilience of the professions we regulate  The UK Department for Business and Trade (DBT) has introduced new regulations requiring large companies to include information on their supplier payment practices, policies and performance within their directors’ report for financial years beginning on or after 1 January 2026. Full guidance on who must report and what information is required is available on the DBT website.  Auditing and Assurance   Accountancy Europe (AE) published analysis and findings regarding audit exemption thresholds in Europe.  The UK Government announced that it is not progressing with the Audit and Corporate Governance Reform Bill. In a letter to the Chair, Business and Trade Committee, the Minister for Small Businesses and Economic Transformation Blair McDougall stated that the government’s key priority is to promote growth and reduce administrative burdens, and that it would not be right to prioritise the introduction of measures that would increase costs on businesses. Whilst the Institute is generally supportive of simplification and proportionate regulation, uncertainty is bad for business. It is not clear whether some of the reform proposals included in the now abandoned bill might be brought forward in another way. The future role of the FRC also remains unclear. We will continue to engage with the UK Government and the FRC as this continues to evolve.   Insolvency   The Institute is hosting three in-person sessions which will provide an introduction to the new Creditor Voluntary Liquidation workbook. The workbook has been produced to assist Liquidators in complying with legislative and SIP requirements when conducting statutory meetings, reporting to creditors and approval of remuneration.  The sessions will also cover compliance matters and will include potential issues and problems that can arise and how to avoid or best navigate these. It will also include some practical examples and a Q&A session.  The sessions are targeted at professionals taking on insolvency appointments and acting as Liquidator, and those training or working in the insolvency sector looking to gain expertise in this area.     Each of these three-hour sessions are free to attend and will take place on the following dates:  Tuesday, 3 March at 1pm  Cork Book Now    Wednesday, 4 March at 9am  Galway  Book now   Thursday, 5 March at 9am Dublin  Book now  Sustainability   The European Securities and Markets Authority (ESMA) has published a second thematic note on sustainability-related claims focusing on ESG strategies. This publication offers practical guidance for making sustainability claims ensuring clear, fair and not misleading sustainability-related claims are made by market participants and also addressing greenwashing risks in support of sustainable investments.   The European Central Bank (ECB) announced that it has advanced its climate and nature work based on the 2024-2025 plan embedding climate and nature-related risks into its core work.  Anti-money laundering, Authorised Corporate Service Provider registration  On 1 January 2026, the European Banking Authority (EBA) and the Authority for Anti-Money Laundering and Countering the Financing of Terrorism (AMLA) completed the transfer of all AML/CFT mandates and functions from the EBA to AMLA. The handover concludes the EBA's stand-alone AML/CFT mandate that began in 2020 and is part of the new EU AML/CFT package, which established AMLA at the centre of an integrated, European system of AML/CFT supervision.  Chartered Accountants Ireland responded to HM Treasury’s Consultation regarding Anti Money Laundering /Counter Terrorist-Financing (AML/CTF) Supervision Reform: Duties, Powers and Accountability. The consultation response provided feedback on proposals to reform the supervision of anti-money laundering and counter-terrorist financing (AML/CTF) compliance among professional services businesses following the UK government’s announcement in 2025 that the Financial Conduct Authority (FCA) should take over responsibility for AML/CTF supervision of legal, accountancy, and trust and company service providers.  Readers may know UK Companies House had planned that that by Spring 2026 identity verification of presenters would be a compulsory part of filing any document with Companies House and that all third-party agents filing on behalf of UK companies would need to be registered as an ACSP with Companies House. Since March 2025, Trust and Company Service Providers (TCSPs) and other professional service providers (such as accountants and solicitors) who are registered for Anti Money Laundering purposes with a supervisor in the UK, have been able to register with Companies House to become Authorised Corporate Service Providers (ACSPs). In an announcement earlier this week, Companies House confirmed the delayed implementation of this Spring deadline for presenters and third-party filling agents to be registered with Companies House to at least November 2026.  Central Bank of Ireland (CBI)  The CBI published the results of its thematic assessment of operational resilience in the MiFID investment firm sector, finding evidence of maturing frameworks but identifying weaknesses in firms’ identification and mapping of critical or important business services, scenario testing, and integration of firms' operational resilience frameworks with existing risk management frameworks.  Gerry Cross, Director, Capital Markets and Funds, Central Bank of Ireland delivered a speech at the Compliance Institute AGM. The speech focused on 'Supervising for success: some themes for a time of change'. The speech covered a number of important topics of relevance to compliance professionals and regulators including the important objective of securing customers’ interests, individual accountability, simplification, resilience, leveraging technology, and the Central Bank’s evolving approach to supervision.  The CBI and Banca d’Italia launched the first joint Innovation Data Challenge designed to foster cutting-edge research and innovation in the retail payments sector.  The new Consumer Protection Code (CPC 2025) and related Standards for Business will come into effect on 24 March 2026. Alongside the publication of the Consumer Code 2025, the CBI has recently published General Guidance on the Consumer Protection Code to support firms in implementing the requirements.  Artificial Intelligence (AI)  The European Data Protection Board (EDPB) and the European Data Protection Supervisor (EDPS) adopted a Joint Opinion on the European Commission’s Proposal for the ‘Digital Omnibus on AI’. The EDPB and EDPS support streamlining the European AI Act implementation but call for stronger safeguards to protect fundamental rights.  Cybersecurity   The European Commission plans to revise the 2019 Cybersecurity Act to strengthen the EU’s resilience and capabilities in the face of these growing threats.  The purpose is to strengthen the security of the EU’s information and communication technologies by reducing the risks from third-country suppliers and to ensure that digital products and services used are tested for security in a more efficient way.  The UK Government has published its new 'Government Cyber Action Plan (GCAP)', which aims to strengthen resilience across the UK particularly in the public sector. The GCAP outlines roles and relationships between organisations working with the public sector (including the UK's National Cyber Security Centre (NCSC) and the Department for Science, Innovation and Technology), setting clear milestones, strengthening governance, and providing centralised support that allows departments to focus on securing what matters most. The NCSC has published a summary of the new GCAP document on its website.  The UK's NCSC published new guidance setting out secure connectivity principles for Operational Technology (OT). These principles will help organisations design, review, and secure the connectivity within and to OT systems, transforming system understanding into positive cyber security action.  The UK's NCSC has also issued a warning over hacktivist groups disrupting UK organisations and online services. Organisations, particularly local government authorities and operators of critical national infrastructure, are being encouraged to review their defences and improve their cyber resilience by preparing and being able to respond to denial of service (DoS) attacks.   Digital Operational Resilience Act (DORA)  The European Supervisory Authorities and UK financial regulators signed a Memorandum of Understanding on oversight of critical ICT third-party service providers under DORA. The underlying details of the principles and key areas for cooperation and exchange of information between the ESAs and the UK Financial Authorities are included in the Memorandum of Understanding on DORA oversight of critical ICT third-party service providers in EU and UK.  Other News  Enterprise Ireland has created a new guide to support Irish SMEs on their sustainable export journey into the EU. It offers guidance on Navigating ESG Procurement - EU Export Guide for Germany, France, Spain and Italy to ensure continued competitiveness when competing for export opportunities to main EU markets including Germany, France, Spain and Italy.   The Government published its Legislation Programme for Spring 2026 setting out the Government’s priorities for the coming ten-week parliamentary session. It includes various areas of planned legislative changes including reference to heads in preparation of legislation for the transposition of the EU’s 6th Anti-Money laundering package that requires primary legislation. Work is ongoing on the National Cyber Security Bill (incorporating provisions to establish the National Cyber Security Centre on a statutory basis and provide for related matters), and heads are in preparation on the Regulation of Artificial Intelligence Bill giving full effect in Ireland to the EU Regulation on Artificial Intelligence, including the establishment of the national AI central office.  The UK's Information Commissioner's Office (ICO) published updated guidance on international transfers of personal information. This guidance supports businesses with understanding and complying with the transfer rules under UK GDPR.   The European Securities and Markets Authority (ESMA) published principles on risk-based supervision, which is a critical pillar for ESMA’s simplification and burden reduction efforts. These principles support a common and effective EU-wide supervisory culture to strengthen the EU single market.  The European Central Bank (ECB) published its latest economic bulletin covering the external environments, economic activity, prices and costs, financial market developments, financing conditions, credit and fiscal developments.   The Department of Enterprise, Tourism and Employment (DETE) launched a public consultation seeking views on proposed legislative measures through the Consumer Protection, Competition and Enforcement Bill 2026 to strengthen consumer protection and enforcement in Ireland. The closing date for receipt of submissions is 5pm on Friday, 27 February 2026.   Minister of State for Small Businesses, Retail and Employment at DETE has signed into law a revised Code of Practice on Access to Part‑Time Working . Prepared by the Workplace Relations Commission (WRC), the updated Code provides practical guidance to help employers and employees agree part‑time arrangements that support flexible, inclusive and modern workplaces.   The European Data Protection Board (EDPB) contributed to the European Commission’s evaluation of the application of the Data Protection Law Enforcement Directive (LED). In addition, the EDPB has updated recommendations on the application for Processor Binding Corporate Rules (BCR-P) covering the transfer tool that can be used by a group of undertakings or enterprises to transfer personal data outside the European Economic Area to processors within the same group to ensure compliance with GDPR. The updated recommendations will be open to public consultation until 2 March 2026.   CLS Chartered Secretaries has recently published its CLS “Top 10 Co Sec Points for 2026”. They write that each year they highlight some Company Law and Company Secretarial points to consider and some useful ones for 2026 including changes made to the audit exemption rules in 2025 and options if a company is late in filing.  For further technical information and updates please visit the Technical Hub on the Institute website.           This information is provided as resources and information only and nothing in the information purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the information. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of the information we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained herein.    

Last Wednesday, Chartered Accountants Ireland and the Ulster Society were pleased to meet with members of the Northern Ireland Assembly Finance and Economy Committees in Stormont to discuss the Institute’s ongoing campaign to reduce the corporation tax rate in Northern Ireland. Representatives from the Institute spoke about the need for a coherent, long term industrial policy in Northern Ireland that attracts investment, creates secure, well-paid jobs and fosters innovation and entrepreneurship. As part of an overall industrial strategy, Northern Ireland needs to reduce its corporation tax rate and provide policy certainty for potential investors. The feedback from members of the committees was positive and informed. It was clear that members were deeply committed to improving the economic environment in Northern Ireland and in improving living standards for workers. The key issues and Institute stance The main issue remains the potential impact on the block grant that Northern Ireland receives every year. The Institute outlined various measures that can be availed of to overcome this issue, most notably the use of a low interest loan from Westminster to manage the initial drop in corporate tax revenue that would arise immediately after the rate reduction.  The Institute also outlined that phased introduction should be considered to reduce the immediate impact on the block grant. In terms of the economic impact on Northern Ireland, research from the ESRI shows that a reduction in corporate tax rates would increase investment in Northern Ireland by 7.5% which would lead to substantial employment opportunities for people in Northern Ireland. Our progress to date and next steps  The next step will be to take this campaign to Westminster to push the agenda forward.  The need for cross party support for reducing Northern Ireland’s corporation tax rate is essential for progress to be made with HMRC and HM Treasury and this point was highlighted during last Wednesday’s meeting. To date, the Institute has met with a broad range of stakeholders and have now met with all major parties in Northern Ireland.  As outlined here last week, in November 2025, the Institute wrote specifically to the Exchequer Secretary to the Treasury on this issue. In this letter, we highlighted that the ultimate aim of a lower rate is for it to become self-funding in the longer term, but that it would necessitate a replacement loan at a low interest rate from HM Treasury to fund the necessary block grant reduction. Last year the Institute published its position paper ‘Enhancing Our Competitiveness: The case for a reduced rate of corporation tax in Northern Ireland’.  Share your experiences and insights If you work in a local business and would like to participate in the Institute’s campaign by being a voice of support for a lower rate, contact us by email.

Chartered Accountants Ireland (the Institute) has responded to HM Treasury’s Consultation Anti Money Laundering /Counter Terrorist-Financing (AML/CTF) Supervision Reform: Duties, Powers and Accountability. The consultation follows the government’s decision to appoint the Financial Conduct Authority (FCA) as the future supervisor for AML/CTF compliance in legal, accountancy, and trust and company service providers. It explores proposals for the key duties, powers, and accountability mechanisms that the FCA will need to be an effective AML supervisor of these sectors and the legislative changes necessary to enact these. The Institute in its response focused on the need for the new supervisory approach to be proportionate, scalable and appropriate to the size and complexity of the firms that will come within its supervisory reach. The Institute highlighted some of the practical challenges that could arise during the transition period and urged the government to seek to minimise the administrative burden on firms. The Institute has previously written to its population of UK AML supervised firms to advise them of the government’s decision. There is no immediate change for firms currently supervised for AML in the UK by the Institute.  The Institute will continue to support firms through the changes arising in relation to the UK AML supervision regime.

For newly and recently qualified Chartered Accountants, the 2026 job market is expected to be broadly optimistic, supported by continued demand across practice, industry, and financial services. While some organisations are taking a cautious approach due to cost‑efficiency pressures and economic uncertainty, the overall hiring landscape for early‑career ACAs remains robust. Employers are increasingly focused on building strong talent pipelines, and ACA‑qualified professionals — particularly those within their first three years post‑qualification — continue to be viewed as high‑impact, high‑potential hires. This is driven by their technical excellence, adaptability, and ability to contribute to transformation initiatives from an early stage. Although macro‑economic and geopolitical uncertainties persist, employers consistently prioritise finance talent capable of delivering governance, control, and operational efficiency. As a result, newly and recently qualified Chartered Accountants remain in steady demand, and the market outlook for 2026 at this level is positive. Where newly and recently qualified ACAs are most in demand Professional services Firms are actively hiring newly qualified accountants into: Audit and assurance Advisory (deals, consulting, risk, restructuring) Outsourced finance solutions Tax (corporate, international, indirect) Large practices continue to rely heavily on newly qualified talent as part of their growth strategies. Regional offices are also expanding, providing more opportunities outside Dublin and Belfast. Large corporates and multinationals After a slower period in 2024/2025, hiring has begun to normalise, particularly for: Financial accounting Internal audit and controls FP&A and commercial finance Global mobility and secondment programmes Multinationals remain particularly attracted to ACA-trained early‑career accountants due to their technical grounding and strong reporting discipline. SMEs and local businesses There is sustained demand for new ACAs across: Manufacturing Agri-food Tech scale-ups Professional services Local industry in regional hubs These roles often offer broader exposure and faster progression. Where the roles will be located Dublin Newly qualified ACAs in Dublin will find strong demand in: Technology (including transformation and financial governance roles) Financial services (asset management, banking, insurance) Shared services/GBS centres Life sciences and pharmaceuticals Finance teams are expanding due to regulatory pressures, transformation initiatives, and increased focus on data‑driven decision-making. Regional Ireland Regional recruitment increased notably in 2025 and is set to continue through 2026, driven by: Growth in professional services firms outside Dublin Investment in regional technology and manufacturing hubs Greater flexibility allowing hybrid roles based outside the capital Northern Ireland Belfast continues to offer strong routes for new ACAs, particularly in: Professional services Public sector transformation Tech and Fintech Manufacturing and engineering The public sector continues to seek early‑career qualified accountants due to ongoing reform and transformation initiatives. International opportunities Newly qualified ACAs remain highly sought after globally, with strong demand in: Australia UAE Canada US Cayman Islands Many of these markets recruit heavily at the newly qualified level due to the ACA’s international reputation. Salary trends for newly and recently qualified ACAs Salary growth has stabilised after inflation-driven increases in recent years. For 2026: Base salaries for newly qualified ACAs are expected to remain steady, with modest increases in high-demand sectors. FP&A, data analytics, advisory, and transformation-focused roles may carry salary premiums. Bonus structures remain attractive and tied to performance. Benefits packages continue to evolve, with employers competing through: Increased annual leave Health and wellbeing supports Further flexibility options A key point: newly qualified members increasingly choose roles based on hybrid working and work-life balance, not just salary. Hybrid and remote working Hybrid is now standard for most roles suitable for newly qualified ACAs. Typical arrangements: Two to three days per week in the office Fully remote roles continue to be rare but exist in isolated cases (mainly shared services or tech‑enabled roles) Early-career candidates may be encouraged to attend the office more frequently to accelerate learning and networking Skills in highest demand for new and recent ACAs Technical strength Still foundational and non‑negotiable: Strong IFRS/FRS102 reporting knowledge Quality monthly/quarterly close experience Governance, controls and audit discipline Data and digital literacy Demand is accelerating for ACAs who can work with: Power BI or similar visualisation tools ERP systems (SAP, Oracle, Workday) Automation platforms Finance transformation tools These skills are becoming essential at newly qualified level - not differentiators. Communication and stakeholder skills Particularly important as new ACAs move into: Business partnering Commercial finance Internal audit and transformation projects Project and transformation experience Early exposure to: Systems implementations Process optimisation Automation initiatives is increasingly valuable. Leadership and career potential Employers want newly qualified ACAs who demonstrate: Proactivity Curiosity Ability to influence Desire to grow into leadership roles High‑potential candidates are being identified - and invested in - earlier. Interview and recruitment trends for new ACAs Virtual screening and in‑person final interviews remains the typical process. Competency-based interviews continue to be standard, with a strong focus on examples demonstrating impact, influence, and decision‑making. AI‑supported screening is becoming more common, especially in large organisations. Hiring processes are becoming more drawn‑out due to increased competition and more rigorous selection stages. Conclusion The 2026 employment landscape for newly and recently qualified ACAs is broadly positive. Demand remains strong across practice, industry, financial services, and internationally. To remain competitive, newly qualified members should: Stay informed about evolving skills requirements Strengthen digital and data capabilities Articulate their impact clearly in interviews Focus on roles offering learning, exposure, and development—not just salary Early‑career ACAs remain one of the most employable cohorts in the market, and the outlook for 2026 reflects continued strong opportunities for growth and progression.

Earlier this week members from industry and practice met in the Titanic Hotel in Belfast to discuss the Institute’s ongoing campaign to lower the rate of corporation tax in Northern Ireland. In June 2025 the Institute launched its refreshed campaign for a lower rate after a survey of members showed ongoing and broad support for this campaign. The campaign kicked off again last year when the Institute published its position paper ‘Enhancing Our Competitiveness: The case for a reduced rate of corporation tax in Northern Ireland’.  The Institute believes that Northern Ireland needs a comprehensive industrial policy that attracts investment, encourages entrepreneurship and brings well paid, secure jobs to the Northern Ireland economy.  Coupled with dual access to both the EU and UK markets, reducing the rate of corporation tax in Northern Ireland would be transformative for the entire economy.  Since the summer, the Institute has met with a broad range of stakeholders, including many of the major political parties in Northern Ireland, to discuss this issue. This work will continue in 2026 with the ultimate aim of developing a plan to implement a lower rate in the longer term. The Institute’s ongoing campaign for a lower rate of corporation tax for NI was also highlighted in 2025 in submissions to HMRC, and HM Treasury. In addition, in November 2025, the Institute wrote specifically to the Exchequer Secretary to the Treasury on this issue highlighting that the ultimate aim of a lower rate is that it would become self-funding in the longer term but that it would necessitate a replacement loan at a low interest rate from HM Treasury to fund the necessary block grant reduction. Attendees at the event on Monday heard about the work to date and discussed the opportunities and challenges that a lower rate would present. Attendees continue to be supportive of pursuing a lower rate and shared ideas on how to take the campaign forward and how the issue of the block grant reduction could be mitigated. The discussion also heard about the importance of this issue to local businesses, sharing what a rate cut would mean for them and the importance of protecting the existing tax base of Northern Ireland. If you work in a local business and would like to participate in the Institute’s campaign by being a voice of support for a lower rate, contact us by email.