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Technical articles

• The business risk-based approach to an audit and audit planning
• by Brian Pine
• relevant to CAT Paper 8 and ACCA Papers F8 and P7
• Joint and separate assessment
• by Siva Subramanian Nair
• relevant to ACCA Papers F6 (MYS) and P6 (MYS)
• Auditors' reports to those charged with governance
• by Lisa Weaver
• relevant to ACCA Paper P7
• Modified internal rate of return
• by Bob Ryan
• relevant to ACCA Paper P4
• Audit and assurance assistance
• by Alan Lewin
• relevant to ACCA Paper F8
• Overhead absorption
• by Nigel Coulthurst
• relevant to CAT Paper 4
• The capital asset pricing model - part 2
• by Antony Head
• relevant to ACCA Paper F9
• Interpreting financial data
• by Geoff Cordwell
• relevant to ACCA Paper F5
• Accounting for non-current/fixed assets
• by Ronnie Patton
• relevant to CAT Paper 3
• The discounted cash flow internal rate of return
• by Nigel Coulthurst
• relevant to CAT Papers 4 and 10
• Rules, principles and Sarbanes-Oxley
• by David Campbell
• relevant to ACCA Paper P1

Feature articles

• Globetrotting careers
• Calum Robson finds out how importing finance talent from abroad solves many employers' skill shortages
• First among equals
• Rising to the top of a big accountancy firm takes determination, vision, strategic thinking, strong core skills, and the respect of your peers, says Lesley Meall
• Mark my words
• Launched in 2007, Cambridge ICFE (International Certificate in Financial English) has already been awarded to students from all around the world who sat the first exams in May and November 2007

Learning centre advice

• Problem solved - bad boss
• How to - build a network

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