Hiring an intern: ACCA’s best practice guide

Internships play an extremely important role in opening up the accountancy profession as a career path and attracting new talent to the industry.

State of the non-profit finance function

This report was developed to provide insight into an important, yet often neglected, aspect of the non-profit sector: the finance function.

Global Economic Conditions Survey Report: Q4, 2015

The 28th report of the quarterly ACCA–IMA survey: businesses are reporting a fall in income.

Constant Forward Motion: The evolving phenomenon of cybersecurity regulation and the race to keep up

The report looks at the issue of cybersecurity and how fast changing technology is causing a problem for lawmakers in the race to make effective legislation.

Low Prices, High Expectations - Oil and Gas CFOs in demand

This report takes a closer look at how CFOs are tackling the big investment decisions

The rise of peer-to-peer lending in China: An overview and survey case study

This report explores the rise of peer-to-peer lending in China to give SME communities and organisations around the world a better understanding of peer-to-peer lending.

Performance Reporting – an eye on the facts

This global report evaluates how the Enterprise Performance Management capability is providing the CFO with the appropriate people, process and technology to deliver effective Performance Reporting.

Global Economic Conditions Survey Report: Q3, 2015

The 27th report of the quarterly ACCA–IMA survey.

Political parties: ACCA at party conferences

ACCA represented members and students at the 2015 party conferences

Guide for CFOs of high-growth SMEs on using the potential of the finance function

Report examining the finance function of high-growth businesses and how this has evolved, providing practical guidance to high potential businesses on how to harness the full potential of the finance function.

Global economic conditions survey report: Q2, 2015

The 26th report of the quarterly ACCA–IMA survey.

Planning, budgeting and forecasting - an eye on the future

This report represents the view of over 900 finance professionals from more than 50 countries.

Oil and gas – priorities and challenges for the CFO enterprise

This report summarises the key issues facing finance professionals in the oil and gas sector. It considers what their priorities might be in their role of helping drive stability and growth in the sector.

New ADR rules

The Alternative Dispute Resolution for Consumer Disputes (Competent Authorities and Information) Regulations 2015 apply from 9 July 2015

Technical factsheet 192: Alternative dispute resolution (ADR)

The purpose of this factsheet is to provide guidance in respect of alternative dispute resolution (ADR) and the changes currently taking place in the UK.

Global economic conditions survey report: Q1, 2015

The 25th report of the quarterly ACCA–IMA survey.

Carbon accounting for small businesses

David York explains how professional accountants can help businesses improve competitiveness by becoming greener.

Prompt payment discount invoice changes

There have been amendments to the Prompt Payment Discount legislation from 1 April 2015.

Increasing gender diversity to boost performance

This paper aims to help finance professionals understand the value of gender diversity and make the business case for diversity to their peers.

New guidance for trustees of charities

The Charity Commission has issued guidance for trustees considering tax arrangements.

Pension auto-enrolment - What practising accountants can and cannot do

Guidance on the level of work that ACCA members in practice are permitted to undertake for their clients regarding pension auto-enrolment, plus useful resources.

Global economic conditions survey report: Q4, 2014

The 24th report of the quarterly ACCA–IMA survey.

What is FATCA?

FATCA (Foreign Account Tax Compliance Act) is an American provision enacted in March 2010 and aimed at foreign financial institutions. It is part of a larger piece of legislation: Hiring Incentives to Restore Employment Act, designed to ensure that American citizens are fully disclosing their worldwide income to the US Internal Revenue Service.

Suspicious activity reports - immunity from civil liability

The Home Office has tabled an amendment to give protection from Civil liability to those who make a suspicious activity report in good faith.

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.

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 - 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.

Standard letters, model accounts and other information

ACCA’s previously produced a Standard Letters CD. Due to many of the accountant's working practices now moving online, the majority are now obsolete. However, those still relevant are available here.

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.

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.

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.

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.

The long-term financing of the EU economy

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

Data protection - current position and future changes

An update on current data protection legislation and future development

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.

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.

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.

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)