Assessing going concern | ACCA Global
ACCA - The global body for professional accountants

Course overview

Recent economic turbulence has raised the significance of the basic concept of ensuring that a business is a going concern. This course offers a succinct refresher to the subject to give an overview of the topic with a 12-question assessment. The course takes around one hour to complete, and also provides a briefing on recent pronouncements from the FRC and APB (APB 2008/1 and APB 2008/10), as well as reviewing the guidance in FRS 18 and ISA 570.

On completion of this online course, you will gain an understanding of:


  • the challenges posed by economic turbulence
  • the recent pronouncements from the FRC and APB
  • the recent guidance surrounding economic turbulence
  • company law and accounting standards
  • the responsibilities of directors and auditors


Key information

  • learn at your own pace
  • help meet your annual CPD requirements
  • develop your own learning needs
  • exclusive member benefit - 10% discount
  • iPad/Android compatible.


accountingcpd_new work with leading industry specialists to develop bespoke CPD courses. They provide this course and outline.


120 days access 25 GBP (exc. VAT)


Login to myACCA and select the Virtual Learning Centre from the learning opportunities section

Book online




Date: Ongoing
Duration: 1 hours