Technical articles

Technical articles

Please note: the LW variants to which each of the following technical articles are relevant are highlighted below

ICC introduces new international commercial terms
Relevant to LW-GLO
This article discusses International Commercial Terms – or ‘Incoterms’ – which are often found in international trade contracts. 

Bribery Act 2010
Relevant to LW-GLO and LW-ENG
Focusing on the Bribery Act 2010, this article considers the likely key role accountants will play in reviewing organisational risks relating to bribery, and implementing adequate procedures and controls. 

Company Directors Disqualification Act 1986
Relevant to LW-ENG and LW-GLO
This article looks at the way in which the law tries to prevent unsuitable individuals from acting as company directors.

Criminal Finances Act 2017
Relevant to LW-ENG and LW-GLO
This article looks at the Criminal Finances Act 2017, which creates the new offence of corporate failure to prevent the facilitation of tax evasion in relation to UK taxes.

Key aspects of the law of contract and the tort of negligence
Relevant to LW-ENG
The aim of this article is to set out some key aspects of contract and the tort of negligence using the following headings: the relationship between the parties; the nature of the obligation; causation and remoteness of damage; and the measure of damages. Contract and the tort of negligence arise in separate questions in LW-ENG, and the article identifies some key similarities and differences to help candidates avoid confusing these two areas in the exam.

The Money Laundering Regulations 2017
Relevant to LW-ENG and LW-GLO
This article looks at the changes introduced by the Money Laundering Regulations 2017.

The Supreme Court
Relevant to LW-ENG and LW-GLO
On 1 October 2009, the House of Lords was replaced by a Supreme Court as the highest court within the English legal system.  

Companies Act 2006 – part 1
Relevant to LW-ENG and LW-GLO
A focus on the aspects of the Companies Act 2006 that are important for LW (ENG) and LW-GLO candidates to understand.

Companies Act 2006 – part 2
Relevant to LW-ENG and LW-GLO
The second of two articles on the Companies Act 2006 describes the new provisions of the Act as they relate to articles of association.

The tort of negligence
Relevant to LW-ENG and LW-IRL  
This articles provides an explanation of the tort of negligence and the various elements that a claimant must prove in order for the defendant to be found negligent.

Formation of companies under the new Companies Act 2011
Also available as a podcast on iTunes
Relevant to LW-LSO 
The law relating to companies in Lesotho used to be very similar to the old English Companies Act 1948. However, this is no longer so, and Lesotho now has a new Companies Act (CA) 2011. This article discusses how the companies are incorporated under the CA 2011.

Relevant to LW-LSO 
This article focuses on Section D4a) of the LW-LSO study guide – ‘Explain the role and duties of company promoters, and the breach of those duties and remedies available to the company’.

An overview of the amendments to the Employment Act 1955 Pursuant to the Employment (Amendment) Act 2022
Relevant to LW-MYS
This article highlights the changes effected by the Employment (Amendment) Act 2022 on the EA 1955, which are pertinent in the syllabus for LW-MYS. The Amendment Act 2022 came into force on 1 January 2023, and is examinable from the June 2024 exam session.

Malaysian Companies Act 2016: an overview
Relevant to LW-MYS
The Companies Act 2016 (CA 2016) repealed the Companies Act 1965 (CA 1965) and changed the landscape of company law in Malaysia. The CA 2016 reformed almost all aspects of company law in Malaysia. This article will provide an overview of the CA 2016.

Winding up
Relevant to LW-SGP
This article focuses on the Insolvency, Restructuring and Dissolution Act 2018, which relates to the winding up of companies and corporate rescue.

Changes in Singapore company law
Relevant to LW-SGP
An outline of the recent review of Singapore company law and regulatory framework.

Elements of corruption in Singapore
Relevant to LW-SGP
Singapore takes a tough stance against corruption. The Prevention of Corruption Act (PCA) Cap 241 is the primary anti-corruption legislation in Singapore. The PCA provides the Corrupt Practices Investigation Bureau (CPIB) extensive powers to investigate corruption. The key provisions which create the offence of corruption are found in Section 5 and 6 of the PCA.

Restraint of trade in Singapore
Also available as a podcast on iTunes
Relevant to LW-SGP
The law in Singapore concerning restraint of trade is governed by case law rather than legislation. Restraint of trade clauses are commonly found in different kinds of contracts – for example, employment contracts and sale of business contracts. The focus of this article is on restraint of trade clauses in employment contracts.

Spandeck vs DSTA
Relevant to LW-SGP
This article focuses on the impact of the case of Spandeck Engineering (S) Pte Ltd v Defence Science & Technology Agency (DSTA) (‘Spandeck’) on the law of negligence in Singapore.  

Understanding corporate capacity
Relevant to LW-SGP
A look at the doctrine of ultra vires in terms of determining whether a transaction entered into by a company is valid.

Unfair preference by companies
Relevant to LW-SGP
Why an insolvent company should not favour one creditor over another.

The South African social and ethics committee
Relevant to LW-ZAF
This article discusses the social and ethics committee (SEC), which is applicable to certain companies in terms of the South African Companies Act (CA) 2008. This is especially important in the context of Syllabus Area F (1) – Management, administration and regulation of companies and close corporations (company directors). 

Business rescue proceedings
Also available as a podcast on iTunes
Relevant to LW-ZAF
The business rescue provisions are some of the most important new provisions brought about by South Africa’s Companies Act (CA) 2008 applying to companies and close corporations. This article provides a brief overview of the meaning of business rescue, the legal consequences of business rescue proceedings and the role of the business rescue practitioner.

Business rescue proceedings in South Africa
Relevant to LW-ZAF
This article considers the meaning of business rescue and provides some recent interesting cases on business rescue proceedings.

Study support videos

F4: exam changes
Lucy Moore, learning support manager at ACCA, discusses the important changes being introduced to F4 in November 2014.
Cannot access Youtube? Watch it here

Advice for students retaking exams
This video is about turning your exam fail into a pass at your next attempt. It suggests ways to reflect on where you went wrong, how to draw up an effective study plan, and practising exam questions.

Exam technique

F4-ENG – A guide to using the examiner’s reports
Guidance to help you if you are taking the F4 exam for the first time as this takes you through how to use the examiner’s reports as part of your revision phase as directed by the study-support guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.

F4-ENG – A guide to reflection for retake students
Guidance to help you if you are retaking the F4-ENG exam as this takes you through the process of reflection using the examiner’s reports as directed in the retake guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.

Objective questions for session CBEs
What you need to know about the objective test questions for session CBEs for PM, TX, FR, AA and FM.

Examiner's approach article to LW-ENG and GLO
LW-ENG and GLO are offered as on-demand computer-based exams (CBEs). This article explains the content and approach in relation to the exam structure for LW-ENG and GLO.

Exam support resources

Return to the exam resource finder to locate other materials to help with your studies