Unlock your growth potential

New support tools launched by the Department for Business, Innovation and Skills (BIS).

The state of business finance

This set of three reports describe ACCA’s ambitious global investigation into the state of business finance.

Global economic conditions survey report: Q3, 2014

This is the 23rd edition of the ACCA–IMA Global Economic Conditions Survey Report.

Corporate Governance Code

The new Code has been published and applies to accounting periods beginning on or after 1 October 2014 for all companies with a premium listing of equity shares regardless of whether they are incorporated in the UK or elsewhere.

Enforceability of Engagement Letters

New Regulations came into effect of 13 June 2014 which supersede two previous sets of regulations that we have previously provided guidance on.

The business case for diversity management

This joint ACCA–ESRC report investigates the limitations of current diversity management and what could be done to help organisations benefit from greater diversity and inclusive cultures.

Towards better diversity management

This paper discusses the limitations of current diversity management and at what could be done to help organisations benefit from greater diversity and inclusive cultures.

Exploring diversity in business

Alison Maitland explains how diversity has risen high onto the agenda of business leaders, driven by growing recognition of the business case for it.

Global economic conditions survey report: Q2, 2014

This is the 22nd edition of the ACCA–IMA Global Economic Conditions Survey Report.

Five years of the global economic recovery

ACCA and IMA explore the major trends that have driven the global economy between 2009 and 2014 and considers what they might mean for the future of the recovery.

Updated employment law factsheets

Eleven updated Employment Law Factsheets are now available, including proforma contracts and policies.

How effective is your engagement letter in practice?

While the Court of Appeal’s ruling on Mehjoo v Harben Barker has provided re-assurance to the profession, what are the implications for your firm’s engagement letters?

Payday loans - debt shadows video

This video accompanies ACCA's report 'Payday Lending: Fixing a Broken Market' (ACCA May 2014). The report supports the ongoing work of the Competition Commission and the FCA, but it may also be of interest to consumer groups and, ultimately, to investors.

Payday lending: fixing a broken market

This report analyses online payday lending business models and outlines a proposed framework to be used to determine the level for the cap on the cost of credit.

Global economic conditions survey report: Q1, 2014

The Global Economic Conditions Survey (GECS), carried out jointly by ACCA and IMA, is the largest regular economic survey of accountants in the world, in terms of both the number of respondents and the range of economic variables it monitors.

Auto-Enrolment: The latest

It is now time for the SME market to prepare for auto-enrollment.

Global economic conditions survey report: Q4, 2013

The Global Economic Conditions Survey (GECS), carried out jointly by ACCA and IMA, is the largest regular economic survey of accountants in the world, in terms of both the number of respondents and the range of economic variables it monitors.

Global economic conditions survey report: Q3, 2013

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

Tapping into SME international potential

ACCA, July 2013. This paper presents a number of recommendations for increasing SME presence in international trade. Aimed at policy makers and broader business support stakeholders, the paper identifies critical success factors that hinder cross-border trade for SMEs, as well as areas in need of further development that remain under-exploited by policy makers and business owners alike.

Paving the way to opportunities: women in leadership across the Commonwealth

This report by Janjuha-Jivraj and Arif Zaman, presents the most comprehensive review of the progress of women in leadership positions across the Commonwealth.

Global economic conditions survey report: Q2, 2013

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

The long-term financing of the EU economy

Comments from ACCA to the European Commission, 20 June 2013.

Pension scheme trustees duties and responsibilities factsheet

A new ACCA technical factsheet looking at the duties and responsibilities of a trustee of a pension scheme will be available at the end of the month.

Above-the-line credit

Budget 2013 announced the introduction of an above-the-line credit for research and development (R&D) expenditure incurred by large companies on or after 1 April 2013.

Global economic conditions survey report: Q1, 2013

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

Accountants for small businesses

ACCA, March 2013. Accountants for Small Business is a campaign aiming to raise awareness of the value of professional accountants in SMEs. This report is the centrepiece of the campaign, which will build partnerships between ACCA and business associations, government agencies, and service providers in order to provide practical resources and support for SMEs investing in internal finance functions.

Building your financial capabilities: a guide for growing businesses

This guide is an essential tool for setting up and managing good financial management practices for small businesses. It outlines the systems and tools needed by the start up business, and continues through to the needs of the growing business developing more sophisticated financial capabilities.

Global economic conditions survey report: Q4, 2012

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

Women in finance: a springboard to corporate board positions?

ACCA and ESRC explore whether having a financial background or qualification affects the likelihood that senior women will obtain a FTSE 100 board directorship.

Good practices in the adoption and promotion of e-invoicing in EU member states

This discussion paper presents the findings of a high-level, pan-European consultation on good practices in the adoption and promotion of e-invoicing. It draws on the views of expert professionals and stakeholders in 21 EU member states to identify the initiatives, products and policies that have worked well in promoting the use of e-invoicing. It identifies the countries that are leaders in e-invoicing adoption, as well as suggestions for how their success might be replicated elsewhere.

Accountants and limited liability

How to limit your liability in respect of limited liability companies

Global economic conditions survey report: Q3, 2012

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

Closing the value gap: understanding the accountancy profession in the 21st century

This research asked the accountancy profession and the public about trust and public value. The findings reveal a profession keen to re-examine its future.

Confidence accounting: a proposal

A consultation to discuss the problem of uncertainty inherent in many of the values in a set of accounts.

Global economic conditions survey report: Q2, 2012

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

How to grow your practice – part 2

In the second part of our series on how to grow your practice, Jill Wyatt talks to partners in two firms who believe they can steal a march on their competitors by adding real value to the services they offer.

How to grow your practice – part 1

In this, the first of a two-part article on growing your accountancy practice, Jill Wyatt talks to two firms who are exploiting what they see as gaps in the services offered by their competitors.

Expert panels on diversity in business

Alison Maitland summarises ACCA's Expert Panel events and their views on diversity in business.

Driving business performance through diversity

This joint ACCA–ESRC report summarises the views of three expert panels on diversity in business held in London, Shanghai and Delhi between November 2011 and January 2012.

Shareholder voting rights

Comments from ACCA to the Department of Business, Innovation and Skills, 24 April 2012

The role of accountancy in economic development

Ian Welch, April 2012. This paper, prepared for the High-level Meeting on Accounting for Development in Doha, Qatar, on 22 April 2012, sets out key areas where ACCA believes professional accountancy can contribute to sustained economic development.

Driving SME growth through an evolving finance function

Emmanouil Schizas, April 2012. This paper uses data from over 10,000 interviews with UK SMEs to show how financial capability is not the result of business growth, but one of its causes. It explores the evolution of the finance function from an informal process to a formal team or departments and highlights the critical events and concerns that drive its development.

Global economic conditions survey report: Q1, 2012

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

Building a better business through finance diversity

This report shows why diversity in the finance function is important and considers how businesses can develop more diverse finance functions.

Finance transformation: expert insights on SSO in Malaysia

ACCA, March 2013. Senior executives of the shared services and outsourcing industry in Malaysia convened on 20 March 2012 at the Hilton Kuala Lumpur for a roundtable discussion. The discussion took a perspective on the ACCA report, Finance Transformation: Expert Insights on Shared Services and Outsourcing. This summary outlines the themes arising from the discussion and provides a Malaysian context to finance transformation activity.

Global economic conditions survey report: Q4, 2011

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

Digital by default

Comments from ACCA to HM Revenue and Customs (HMRC, November 2011)

Breaking Free

As more organisations look to outsource their finance functions, how do they ensure that they have the right accountancy skills in the right place? Julie Spillane FCCA, Accenture Business Services (Ireland) gives one of the views from the interviewed markets.

Harnessing diversity for global business performance

This briefing paper introduces the 2011–12 ACCA–ESRC roundtables about harnessing diversity in business with some short examples of how diversity, or the lack of it, affects sustainable business growth.

Hiving it off

Offshore, onshore, not sure? Finance functions are changing radically, with operations being outsourced or consolidated in shared services centres. We explore the key issues.

Global economic conditions survey report: Q3, 2011

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

The e-professional: embracing learning technologies

ACCA, November 2011. This paper reviews how online approaches to learning and assessment are affecting professional development, and the impacts this is having on employers of finance professionals. It presents the world of the e-professional based on research among training and development experts, and it explores what the future of online learning and assessment may look like.

Gender diversity on boards

Comments from ACCA to the Financial Reporting Council.

SSC supplement special

Shared Services Roundtable – The first ACCA Ireland shared services roundtable, held on 6 May 2011, brought together high-level FCCAs within the sector in Ireland, sharing perspectives on an area recognised as being of strategic importance to Ireland’s high-value services-driven economy.

No soft option

ACCA Accounting and Business [interview], July 2011. An Accountant working for one of the world’s major software companies might seem like a numbers overload. For Cathriona Hallahan FCCA, however the key to success has always been people.

Inside outsourcing

Exploring the personal impact of outsourcing and shared service centres on finance professionals around the world.

Spotlight on Irish outsourcing

To outsource or not to outsource – There are many benefits to outsourcing, not least, cost, but there are many other issues to consider too.

Global economic conditions survey report: Q2, 2011

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

IAASB: ISAE 3410, assurance engagements on Greenhouse Gas Statements

Comments from ACCA to the International Auditing and Assurance Standards Board (IAASB), June 2011

Global economic conditions survey report: Q1, 2011

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

Maximising People Power: Effective Talent Management in Finance

This report provides a follow-up to ACCA's survey 'Talent Management in 2010'. A key finding of this research was that less than 20% of organisations had a talent strategy that fully integrated talent identification, development, deployment and retention activity across the finance team.

Accounting for Health

ACCA research report 121, by Hay, Jen and Lievens.

Business Advice to SMEs: Human Resources and Employment

ACCA research report 123, by R. Jarvis and M. Rigby.

Global economic conditions survey report: Q4, 2010

The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.

Talent management in 2010: foundations for growth

Jamie Lyon, July 2110. This paper considers organisational approaches to one of the key challenges facing the accountancy profession in 2010: the identification, development, deployment and retention of finance talent.