Turning economic uncertainty into opportunity

New webinar will share tips on preparing for 2025

Boost your profits in just 30 days

New guide shows how you can overhaul your pricing process to achieve more

Consultation: Amendments to the Payment Practices and Performance Regulations 2017

Read ACCA's response to the UK government's public consultation

ACCA guide to... managed server hosting

As internet connections are getting faster and prices have fallen, cloud-based services are fast becoming the norm

ACCA guide to... cloud computing: an overview

Discover how using internet-based services can benefit your business

ACCA guide to... managing your cash flow

Effective cash flow management is vital to ensure that your business has the funding needed to keep trading and make the most of opportunities to grow

ACCA guide to...cash flow

Effective cash flow management is crucial to running your business

ACCA guide to... how to improve your cash flow

This guide looks at why cash flow matters and the different ways you can improve it

Engagement letters for tax practitioners

Engagement letters for tax practitioners provide guidance about engagement letters for tax work, including VAT schedules following Brexit

Comprehensive Spending Review 2020

Following the government’s announcement that the multi-year spending review would be postponed in favour of a one-year review period, ACCA will be resubmitting evidence to the Treasury

EU GREEN WEEK 2020 Virtual Conference: Incorporating Nature In The Heart Of Business Decision-Making And Disclosure

ACCA, Capitals Coalition and Deloitte are delighted to invite you to their joint session on Day 3 called “Incorporating Nature In The Heart Of Business Decision-Making And Disclosure”, on 22 October, from 12.00 till 13.00h CET.

Fostering Economic Recovery through Green Finance Education

On 14 October 2020 at 11.00 CET, the Green Finance Platform and the Association of Chartered Certified Accountants (ACCA) will host a webinar, “Fostering Economic Recovery through Green Finance Education” to discuss many of these issues.

Organisational culture in a remote world

A shared set of beliefs and behaviours has never been more important – Clive Webb sets out how to best manage culture remotely

How to get remote onboarding right

With new starters beginning a job while still working remotely, ACCA’s Clive Webb offers advice on how to onboard successfully during the pandemic

Secrets of good remote management

Managing staff remotely needs trust, clear expectations and effective learning and development

Managing cashflow in a crisis

In the second part of a two-part series, ACCA’s Clive Webb looks at how organisations must manage their cashflow to maintain liquidity and survive the covid-19 crisis

Malaysia Business Outlook 2020

A report jointly commissioned by the MIA (Malaysian Institute of Accountants) and ACCA (Association of Chartered Certified Accountants) to provide insights into the collective viewpoints of accounting and finance professionals, with regards to the business outlook for Malaysia in 2020 and in the medium term.

Tips for homeworking

As an increasing number of companies shut their doors to keep staff as safe as possible, many office-based employees are finding themselves joining the homeworking club

Guide to... legal responsibilities of community organisations

Volunteers at community organisations are often surprised to discover that their legal responsibilities are little different from those of businesses run for profit

Guide to... valuing a business

Understanding how much a business is worth - and how it can be made more valuable - is of vital importance to anyone buying, selling or simply running a business

Guide to... directors' responsibilities

Company directors must act honestly and promote the success of the business and benefit its shareholders

Guide to... introducing an environmental management system

An environmental management system (EMS) allows you to monitor and control the effect your business has on the environment.

What if I can’t get professional indemnity insurance?

ACCA may be able to help

The life cycle of a professional negligence claim

Lockton provides advice on how to handle a negligence claim

Insurance for probate work

Make sure you have the correct professional indemnity insurance in place

Foreign exchange hedging resources

Guidance on how to minimise the foreign exchange risk for business.

Corporate Transparency and Register Reform: Consultation response

Consultation response on options to enhance the role of Companies House and increase the transparency of UK corporate entities

Engagement letters - updates and changes

ACCA has produced a series of engagement letter templates for use in the UK

Save the date - Collaborative economy and new business models' challenges: from promoting innovation and sustainable entrepreneurship to protecting consumers and workers

ACCA and UEAPME are delighted to invite you to a lively panel discussions to discuss the main features of these new business models, the opportunities but also their limits, and how policymakers can support innovation while also protecting consumers, workers and communities.

Global economic conditions survey: Q2, 2018

The Global Economic Conditions Survey (GECS) is the largest regular economic survey of accountants in the world. There was a slight fall in confidence in Q2, but it still remains high from its Q1 peak. However, the dip reflects mounting fears of a trade war between the US and China, which has weighed heavily on sentiment recently.

Market demand for professional business and advisory services - Singapore, ASEAN region and China

A key driver of regional growth will come from the rise of e-commerce and the digital economy. Businesses that want to seize the opportunities can move faster and more securely by using not only internal know-how, but independent specialist business and advisory services from consultants and experts outside their organisations.

Privacy and protection: specimen policies

The specimen policies, which cover a wide range of issues, are basic examples that will require tailoring to specific circumstances.

Technical factsheet: Employment status: workers

Determining a person’s employment status has been a contentious legal issue since the middle of the 20th century. Although current cases have tended to focus on employment rights, there is a large body of case law around tax, and the principles applied are not always entirely consistent, which adds to the difficulty.

Technical factsheet: Disciplinary, dismissal and grievance procedures

It is very important for employers to ensure that they follow a good procedure in disciplining and dismissing employees. If a fair procedure is not followed, a dismissal is likely to be unfair, no matter how good the employer’s reason for terminating the employment.

Technical factsheet: Dealing with sickness

Staff sickness may be a considerable burden on a business, leading to additional staffing costs and increasing the workload for other workers. While all employers would want to support members of staff who are unwell, sickness absence must be managed otherwise it can cause problems in the workplace.

Technical factsheet: The contract of employment

Every relationship between an employer and an employee is governed by a contract of employment, which is an agreement setting out their mutual obligations. The contract starts as soon as the employee starts work, and if there are no written terms, the parties’ obligations are implied by looking at how the parties conduct their relationship on a day-to-day basis.

Technical factsheet: Age discrimination

The law in relation to age discrimination is covered by the Equality Act 2010. All employees and workers are covered, as well as those accessing vocational training, including job applicants and people who have left their job (and, for example, have not received a reference).

Technical factsheet: Working time

The Working Time Regulations were introduced in 1998 to give effect to the European Working Time Directive. They are a health and safety measure, primarily intended to ensure that working hours are limited, proper breaks are taken and that workers receive paid holidays. We do not know what impact Brexit will have on these regulations as the government will be free to repeal them if it chooses to do so. It is thought to be unlikely that there will be a wholesale repeal, but there may be some elements that are less popular with government and employers, and which may be subject to change.

Technical factsheet: Unlawful discrimination

The law recognises the right of an individual worker to be treated equally with others regardless of personal characteristics that should be irrelevant in decision-making, such as sex or race. These are known as ‘protected characteristics’. This area of law is about trying to prevent employers making choices that are detrimental to someone at work for reasons that are unlawful.

Technical factsheet: Settlement offers

The settlement offer was introduced by s111A of the Employment Rights Act 1996 to provide a new tool to assist employers to resolve issues at work. The offer and the subsequent discussions between the employer and the employee can result in them concluding a settlement agreement by which the employment is terminated in a mutually acceptable way.

Technical factsheet: Redundancy

Redundancy is a separate and specific reason for an employer to fairly terminate a contract of employment. It is a form of dismissal but the conduct or competence of the employee is irrelevant; the reason for the dismissal is economic and/or organisational reasons which have led to a reduction in the workforce. It is governed by the Employment Rights Act 1996.

Technical factsheet: Managing performance

A well-managed workforce is generally a happier and more productive one. Managing performance is about recognising good performers and motivating them to stay and grow the business. It is also about addressing poor performance and helping people to improve.

Technical factsheet: Family-friendly rights

A number of important rights have been introduced in an effort to address the work/life balance problems faced in modern working families. These rights are only accorded to employees. Most of them depend upon serving a particular period of continuous employment. Employers are free to provide enhancement to these rights if they wish but the outline below is the basic statutory entitlement.

ACCA guide to... choosing and using accountants and lawyers

You should choose advisers who understand your kind of business and will value you as a client.

ACCA guide to... email policy for your employees

A clear email policy helps prevent timewasting, protects data security and minimises the risk of legal problems.

IR35 – how to calculate the deemed employment payment

IR35 applies to individuals who would be employees of their clients if they didn’t use a service company

End of year payroll routines

A summary of the main payroll routines to complete and the deadlines which need to be complied with

Automatic enrolment regulator spot-checks

Why it could pay to know your client's ongoing duties

Auto-enrolment: declaration of compliance

What you need to know about completing a declaration of compliance

Automatic enrolment and small employers

Nobody to put into a pension scheme? You still have duties

Company purchase of own shares

This technical factsheet explains how a company can buy back shares from shareholders

FRC strategy, draft budget and levy proposals

ACCA response to a public consultation issued by the Financial Reporting Council (FRC): Strategy 2018/21 and draft budget and levy proposals 2018/19.

Global Growth Service

The Department for International Trade is piloting a support initiative called the Global Growth Service

UK credit and debit card fees abolished

UK member reminder and advice on credit and debit card fees being dropped from 13 January 2018.

Consumer credit – how it affects ACCA practitioners

On 1 April 2014 the Financial Conduct Authority (FCA) took responsibility for regulating consumer credit activities. Prior to that, ACCA had a Consumer Credit Group Licence in place for its members in practice but at this date all group licences were withdrawn by the regulator.

Global economic conditions survey: Q2, 2017

The second report in 2017 from our joint global survey with IMA shows that economic confidence remains high overall despite a small dip in Q2.

Money Laundering Regulations 2017

The government has implemented the European Union’s Fourth Anti Money Laundering Directive, effective from 26 June 2017

Global economic conditions survey: Q1, 2017

Our joint global survey with IMA shows that economic confidence is at its highest since 2015, driven mainly by the US where investors are hopeful that a combination of fiscal reform and deregulation will provide a boost to economic growth.

Finance shared services careers: opportunity or end game?

ACCA surveyed over 260 shared service leaders to gain their insights about what attracts them to a finance role in shared services or in a more encompassing Global Business Services (GBS) model.

Business models of the future: emerging value creation

This report examines six business models assessing their characteristics and the world in which they operate using the 'Full Stack' framework. The report also examines the role professional accountants play in start-ups and larger organisations seeking to learn from new business models.

Global economic conditions survey: Q4, 2016

The world’s largest quarterly survey of finance professionals suggests that global business confidence in Q4 2016 has dropped amid on-going political and economic uncertainty.

Professional accountants - the future: generation next

The report shares insights on the work preferences and career aspirations of the youngest generation in accounting and finance today.

Global economic conditions survey report: Q3, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q3 2016, despite a rise in key confidence indicators, conditions in the global economy remain subdued.

Technical factsheet: alternative forms of finance

This replaces factsheet 186 of the same name, which was updated in 2014. Over the past few years, some traditional forms of finance have become harder for companies, particularly SMEs, to access. This factsheet will consider the most prominent sources of alternative finance, their main features and the amounts that can be obtained.

Global Economic Conditions Survey Report: Q2, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q2 2016, declining income remained the biggest concern of businesses.

Profitability and cost analysis: an eye on value

This global report by KPMG UK and ACCA evaluates how the enterprise performance management capability within finance functions is providing the business with insightful profitability and cost analysis through appropriate people, processes and technology

Global Economic Conditions survey report: Q1, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q1 2016, businesses are facing a hiring freeze globally

Talent equation - First Insights

The new report launches ACCA’s global campaign examining talent management practices in today’s finance function. ‘Talent Equation: First Insights’ reveals the current state of play of finance talent globally.

Cybersecurity

Businesses must guard against security breaches

Harnessing Potential: The Asia-Pacific Alternative Finance Benchmarking Report

The Asia-Pacific online alternative finance market grew 323% in 2015 to $102.8bn, according to the first comprehensive study of the Asia-Pacific online alternative finance market.