Miscellaneous

On 1 May 2024, the Financial Conduct Authority (FCA) published a Memorandum of Understanding (MoU) with the Gambling Commission. The MoU establishes a framework for cooperation, coordination and information sharing between the Gambling Commission and the FCA. It sets out broad principles for collaboration and the legal framework governing the sharing

On 21 December 2023, there was published in the Official Journal of the EU (OJ) Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending the Accounting Directive as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups. The Delegated Directive enters into force on the