Compliance deadlines for accounting firms: 2026-27 calendar

Key dates

1. 1 July 2026 (in force)PassedAML/CTF obligations start for accountants providing designated services. Enrolment was due by 29 July 2026. Compliance officer notice due by the later of 29 July 2026 or 14 days after enrolment. Affects firms providing designated services (such as company or trust formation).
2. 1 July 2026 to 30 June 2027NextPayday Super’s first year. Super guarantee must reach the fund within 7 business days of payday. The Small Business Superannuation Clearing House has closed. First-year compliance approach in PCG 2026/1. Affects every employer client, and your own firm as an employer.
3. 1 July 2026 to 30 June 2027First year of Division 296 (Better Targeted Super Concessions). The test uses total super balance at the end of the financial year. Affects clients with large super balances and SMSF clients.
4. 22 July 2026 (in force)PassedTPB guidance on AI use. TPB(GS) 55/2026 sets out how the Code of Professional Conduct applies to AI use. Affects registered tax and BAS agents.
5. 15 September 2026 (assent)PassedTPB sanctions expand. The Act (No. 86 of 2026) adds civil penalties for Code breaches and interim suspension. Affects registered tax and BAS agents.
6. 12 October 2026ASIC CP 391 submissions close. The paper covers companies register access and director service addresses. Affects firms with company clients.
7. March 2027 (pilot), November 2027 (full)Client-to-agent linking extends to individuals and sole traders. From November 2027 it becomes the only way to add a new individual or sole trader client. Affects tax agents.
8. 1 July to 30 September 2027First AUSTRAC annual compliance report. It covers 1 July 2026 to 30 June 2027. Affects enrolled reporting entities.
9. 1 July 2027 (proposed), 1 August 2028 (proposed)New companies register access settings begin. Full implementation is from 1 August 2028. Directors without a service address would have their residential address exposed. Affects director clients.

Key dates

1. 18 November 2025 to November 2026NextCompanies House identity transition. Existing directors must supply a personal code with the company’s next confirmation statement, within a 12-month transition. Affects company clients and their directors.
2. 6 April 2026 (in force)PassedMaking Tax Digital for Income Tax starts for sole traders and landlords with qualifying income over £50,000 in 2024-25. Quarterly updates are due 7 August, 7 November, 7 February and 7 May. No penalty points for late quarterly updates in 2026-27.
3. 18 August 2026 onwardPassedSanctions under mandatory tax adviser registration can apply. Registration windows run in stages to 31 March 2027. Affects anyone paid to deal with HMRC for clients.
4. No earlier than November 2026Authorised agents (ACSPs) can file at Companies House on behalf of clients. Affects firms that file for clients.
5. 31 December 2026 to 31 March 2027Registration window for advisers who already have an agent services account. Affects most established firms.
6. 6 April 2027Making Tax Digital for Income Tax extends to qualifying income over £30,000 in 2025-26. It reaches income over £20,000 from 6 April 2028. Affects smaller sole trader and landlord clients.
7. No earlier than November 2027Only registered ACSPs will be able to file on behalf of clients. There will be at least six months’ notice. Affects firms that file for clients.

Key dates

1. Payments after 31 December 2025PassedThe Form 1099-NEC and 1099-MISC reporting threshold rises to $2,000. It first shows up in forms filed in early 2027. Affects business clients who pay contractors.
2. August 2026 (in force)PassedFinCEN’s final rule permanently removes beneficial ownership reporting for US companies and US persons. Foreign reporting companies must still report. Affects entity clients, especially foreign-formed ones registered in a US state.
3. 19 November 2026, 3 p.m. ETNextLast day to file information returns through FIRE. IRIS is the only system after 1 January 2027. Affects firms that file 1099s for clients.
4. 31 December 2026All PTINs expire. Renewal usually opens in mid-October. Affects every paid preparer and enrolled agent.
5. Rolling, 2026 and 2027States adopt the additional CPA licensure pathway. That is a bachelor’s degree plus two years of experience, with individual-based practice privilege. Affects firms hiring or sponsoring CPA candidates, and CPAs working across states.

Key dates

1. By 12 October 2026NextMake a CP 391 submission if the proposal affects your clients.
2. March 2027 (linking pilot)Plan onboarding for clients who avoid myGov. Start a register of individual clients who do not use myGov, because those are the ones the new linking process will slow down.
3. By 30 June 2027Check every client payroll against the 7-day receipt test, and identify Division 296 clients. The ATO’s first-year guideline says employers who try to comply and fix late contributions quickly should not be its focus, so use that window to find the clients whose pay cycles cannot meet the 7-business-day receipt test.
4. 1 July 2027 (proposed register settings)List director clients who use a home address. Neither this nor linking is urgent this quarter, but both reward an early client list.
5. 1 July to 30 September 2027Report to AUSTRAC. Keep evidence of each obligation as you go.

Key dates

1. November 2026 (end of transition)NextCheck which clients’ confirmation statements fall before the transition ends. Director verification follows each company’s confirmation statement date, so clients filing late in the transition may not have started.
2. No earlier than November 2026If your firm is not an ACSP yet, register now.
3. Before January 2027Sort the April 2027 Making Tax Digital cohort from 2025-26 figures. They usually have thinner records and less appetite for software, and sorting them before January stops onboarding colliding with the Self Assessment peak.
4. 31 December 2026 to 31 March 2027Register as a tax adviser. Most firms with an existing agent services account register in this window; apply within three months of your window opening. The windows are staged by adviser type, so confirm yours with HMRC’s checker.
5. No earlier than November 2027Watch for the ACSP-only filing notice.

Key dates

1. Before 19 November 2026NextGet your IRIS application in and test it. This is the date most likely to catch a small firm out, because the FIRE cut-off lands before 1099 season starts. Complete the IRIS application for a Transmitter Control Code now.
2. Mid-October to 31 December 2026Renew PTINs for every preparer before the filing season.
3. Early 2027 filingUpdate year-end 1099 checklists for the new threshold.
4. Rolling, 2026 and 2027Check your state board before planning hires. The new licensure pathway is decided state by state, with different effective dates. The practical effect is on hiring: a graduate without 150 credit hours may now have a route to licensure in your state.

Key dates

1. 26 December 2024PassedCircular 230. Proposed regulations were published on 26 December 2024. We could not find final regulations as at September 2026.
2. 15 September 2026PassedTPB sanctions start date. Act No. 86 of 2026 received assent on 15 September 2026. Some secondary reports say Schedule 1 starts on 1 October 2026; we could not confirm that on the TPB’s own pages, so check with the TPB.
3. Early 2027NextASIC’s final position on register access is expected. The 2027 and 2028 dates above are proposals until then.
4. 2027 (aim, subject to legislation)UK AML supervision. The government plans to move professional services AML supervision to the FCA, aiming for 2027, subject to legislation.