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Technical articles

• The importance of teams
• by John Ball
• relevant to Paper 1.3
• Revised group auditing standards
• by Kim Smith
• relevant to Paper 3.1
• Investing cash surpluses
• by Ann Irons
• relevant to Paper 10

Feature articles

• Climate changes
• Climate change is set to accelerate sharply, following the disclosure that greenhouse gases are accumulating in the atmosphere much quicker than was previously thought
• History is accountable
• Accounting is the practice of recording life and so it can be as humdrum, exciting or intriguing as life itself says Etain Casey
• In the winner's circle
• Bernard Dulal-Whiteway FCCA, CEO of Caribbean conglomerate Neal & Massy, tells Colette Steckel about his involvement in the future of Trinidad and Tobago
• ACCA Realise
• As an ACCA student, your learning and development will help you progress towards membership of the world's largest international accountancy body
• Working towards a sustainable future
• Victoria Ashton reports on how accountants can play a part in developing a sustainable future
• Centenary wrap
• Updates on events that have taken place so far as part of ACCA's year-long centenary celebrations, this month featuring Nepal, Singapore and Russia
• Ethics for auditors
• New rules on ethics for auditors will be in place in the UK from 15 December, following the publication of five ethical standards by the Auditing Practices Board (APB), revised from drafts previously consulted upon

Learning centre advice

• 3 things you should know about - ambition
• How to: retain facts

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