ACCA and the Institute of Credit Management (ICM), April 2010. Experienced practitioners know that late payment and poor cashflow are leading causes of small business failure even in the best of times. During the economic downturn of 2008/9, ACCA teamed up with ICM to promote ten quick and user-friendly guides to optimising cashflow for small businesses. The guides can be helpful to small business clients as a quick reference and to practitioners as a trigger for more in-depth discussions on cashflow and related services.
