Financial Statements For the year ended

,2438,718Amortisation of intangible assets (note 15)1,345

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consolidated-financial-statements-2022

13 Tax Restated31 Mar 2022 £’000

8,243
8,718
Amortisation of intangible assets (note 15)
1,345
4,464
Foreign exchange losses
1,325
2,093
(d)
Auditors’ remuneration
Fees payable to ACCA’s auditor, Grant Thornton UK LLP, for the audit of the parent undertaking and consolidated financial statements
93
79
– of UK subsidiaries and charities
56
51
– of the corporate KPIs
–
4
– of the ACCA Staff Pension Scheme
11
11
– of non-UK subsidiaries
8
6
168
151
Fees payable to member firms of Grant Thornton International Ltd for other non-audit services
– taxation services in China
19
6
– non-audit services in China
8
3
27
9
Fees payable to ACCA’s other auditors for
– audit fees for non-UK subsidiaries
72
71
– audit fees for the corporate KPIs
5
–
77
71

Association of Chartered Certified Accountants
Notes to the Financial Statements for the year ended 31 March 2022
13 Tax
Restated
31 Mar
2022
£’000
31 Mar
2021
£’000
The amounts charged in the statement of comprehensive income areas follows:
Current income taxes at 19% (2021: 19%) on the (deficit)/surplus for the year
2,335
1,838
Overprovision in respect of prior year
(11)
(36)
2,324
1,802
The current tax charge is split as follows:
Domestic
(13)
807
Foreign
2,337
995
2,324
1,802
Taxation for other jurisdictions is calculated at the rates prevailing in the respective jurisdictions.
Factors affecting the tax charge for the year
(Deficit)/surplus before tax
(862)
12,019
(Deficit)/surplus before tax multiplied by the standard rate of UK Corporation tax of 19% (2021: 19%)

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