Employment Rights Act 1996: Primary legislation governing employment rights in England and Wales, providing framework for fair treatment in employment including performance reviews
Equality Act 2010: Ensures performance review process is non-discriminatory and provides equal opportunities across protected characteristics
Data Protection Act 2018 and UK GDPR: Regulates how personal data in performance reviews must be collected, stored, processed and protected
Financial Reporting Council Requirements: Regulatory framework setting standards for accounting professionals and firms in the UK
ICAEW Guidelines: Professional standards and guidelines set by the Institute of Chartered Accountants in England and Wales for member accountants
ACCA Standards: Professional standards set by the Association of Chartered Certified Accountants for maintaining quality in accounting practice
Companies Act 2006: Primary legislation governing company operations, including relevant sections about accounting practices and professional standards
Money Laundering Regulations 2017: Regulations requiring accountants to maintain proper controls and awareness regarding money laundering prevention
Anti-Bribery Act 2010: Legislation ensuring ethical business practices and prevention of corruption, relevant to accountant performance standards
ICAEW Code of Ethics: Ethical guidelines and principles that chartered accountants must adhere to in their professional practice
CPD Requirements: Continuing Professional Development requirements ensuring accountants maintain and enhance their professional knowledge
ACAS Code of Practice: Guidelines from the Advisory, Conciliation and Arbitration Service on fair performance management procedures
