
Circulars
Regulatory developments, numbered and dated.
We publish the regulations that affect our clients as circulars, together with practical explanations.
- Circular no.2026/03Preparing for year-end close: a checklistA reminder of the topics to address now so that period-end procedures are completed smoothly.
- Circular no.2026/02A reminder on retaining e-Ledger and e-Archive recordsPoints to watch so that electronic ledgers and documents remain accessible and intact for the statutory retention period.
- Circular no.2026/01Periodic review of social security incentivesRecommendations for periodic checks to keep the conditions of employment incentives and avoid losing them.

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