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.

Have you seen...

Direct recovery of debts - 29 July 2014

Comments from ACCA to HM Revenue & Customs.

The auditor's responsibilities relating to other information - 17 July 2014

Comments from ACCA to the International Auditing and Assurance Standards Board.

Global policy on taxation of companies - 27 May 2014

ACCA’s policy on the taxation of businesses is outlined in a video presentation by Chas Roy-Chowdhury, ACCA’s head of tax.

Discussing creating value through governance - 07 March 2014

In two videos the authors introduce ACCA's consultation paper Creating Value Through Governance – Towards a New Accountability: A Consultation.

An introduction to ACCA’s technical policy work - 10 July 2014

This document outlines the work of ACCA on technical policy issues and details the main individual areas of focus.

All change please - 24 July 2014

The Charity Commission’s Nigel Davies introduces the new framework for charity accounting and reporting.

Consultation on guidance for business on environmental key performance indicators - 24 September 2012

Comments from ACCA to the Department for Environment, Food and Rural Affairs, 24 September 2012.

Other papers and reports

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

ACCA reports and papers

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.