Holds ACCA Practising Certificate: This indicates a member holding a practising certificate issued by ACCA. This means that the member is authorised to provide a range of general accountancy services to individuals and businesses, including business and tax advice and planning, preparation of personal and business tax returns, set up of book-keeping and business systems, providing book-keeping services, payroll work, assistance with management accounting help with raising finance, budgeting and cash-flow advice, business start-up advice and expert witness.