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Economic confidence among finance professionals hits highest level since first half of 2023  

• Although accountants have become more positive about the economy for the first time since Q1 2023, concerns about costs persist 
• Global concerns about operating costs rose, as did uncertainty around geopolitical tensions and talent acquisition challenges
• UK SMEs have experienced a similar buoying of confidence, but still face a tough economic landscape to navigate

ACCA calls on chancellor to deal with double whammy of frozen thresholds and weak growth

● Additional people and businesses are being pulled into higher tax bands, adding to an already overburdened HMRC service
● Frozen thresholds can result in companies not being as productive and instead capping their profit under thresholds to avoid taxation
● UK economy remains weak, and small businesses are concerned about continuing inflation hitting their bottom line

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