ACCA - The global body for professional accountants

ACCA technical policy papers

Sustainability matters - 24 April 2014

This paper sets out ACCA’s key polices and statements around a series of six business and sustainability topics.

Global policy on taxation of companies: principles and practices - 14 March 2014

This paper outlines ACCA’s policy on the taxation of businesses, especially multinational corporations.

Simplicity in the tax system - 01 November 2013

This paper analyses the aspects of system design and implementation which need to be taken into account when pursuing ‘simplicity’ in tax.

Setting high professional standards for public services around the world - 01 February 2013

This paper sets out ACCA’s policy positions on a range of themes for public services for members, employers and a wide range of external stakeholders with an interest in public services.

The 12 tenets of tax - 06 December 2010

ACCA sets out what makes a just and efficient tax system in the 21st century.

Corporate governance and risk management agenda - 06 November 2008

This paper sets out the principles and aims that guide ACCA's work on governance and risk management issues.

Other papers and reports

You can see a full list of ACCA's published reports and papers here.

See listing

Creating Value through Governance

The consultation period for ACCA’s paper on the above expires on 31 August. The paper examines whether existing governance and risk management frameworks are ‘fit for purpose’. It asks whether corporate governance, in practice, is actually helping businesses to create value and proposes a new approach to the application of governance theory. ACCA invites feedback on these ideas from all interested parties.

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