Call for evidence on industry issues, regulatory issues and government policy issues relating to access to finance

Read ACCA's response to the Treasury Committee for SME Finance

Help for SMEs before LIBOR deadline

UK Finance provides more support resources for small and medium sized businesses for a smooth transition to alternative and more robust rates

Failed furlough claims

HMRC will only consider cases where a business has a reasonable excuse for missing the deadline

ACCA guide to... research and development grants

A research and development (R&D) grant can be an important element of funding the development of an innovative new product, service or process

Frontline charities receive £750m in government cash

Charities across the UK will receive a £750m package of support to ensure they can continue their vital work

Covid-19: any relief for landlords?

The government has issued non-statutory guidance for the private and social rented sectors

ACCA guide to... apprenticeship funding

Apprenticeships are a highly cost-effective way for employers to recruit and develop ambitious new talent to help realise business ambitions

Technical factsheet: apprenticeships in the finance function

Apprenticeships are a highly cost-effective way for you to recruit and develop ambitious new talent to help you

Reform to Prompt Payment Code

ACCA submitted a response to the Consultation on reform to the Prompt Payment Code to the Department for Business, Energy and Industrial Strategy on 16 October 2020

Technical factsheet: accounting for Covid-19 grants and reliefs

This technical factsheet, which was updated in October 2020, aims to address the accounting aspects of some of the grants and reliefs made available by the government due to Covid-19

Guide to... floating your company

Floating your company can be one of the most exciting experiences in your business life, but it can also be stressful, time-consuming and expensive

Guide to... importing finance

Many businesses find importing requires greater financial flexibility and reserves than buying from a UK supplier

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.

Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting

The first study to directly poll the views of the users of financial information on integrated reporting, this research report explores how providers of financial capital perceive and the Framework’s potential for providing decision-useful information.

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.

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.

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.

ACCA alternative finance conference 2015

Watch video presentations from our 3rd annual Alternative Finance Conference, which took place on 8 July 2015 at Barclays in Canary Wharf, London.

Ending late payment

ACCA's review of the widespread problem of late payment, a life-threatening challenge for many businesses globally, has been published in a series of three reports.

Alternative Finance Factsheet

Since the financial crisis, traditional forms of finance have been harder for companies, particularly SMEs, to access. This factsheet will consider the most prominent sources of alternative finance, peer-to-peer and crowdfunding, their main features and the amounts that can be obtained.

Financing futures: a quick overview

Manos Schizas discusses the Financing Futures project – a groundbreaking study of how small businesses might be financed in the far future.

Ending late payment

Manos Schizas introduces ACCA’s research into trade credit and the search for ways of overcoming late payment.

Access to finance for SMEs in Cyprus: an update from ACCA

This paper presents new analytical and theoretical work performed by ACCA and proposes possible avenues for further research.

The state of business finance

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

Alternative finance showcase: Money & Co

This presentation by chief lending officer Chris Lake and head of credit analysis Toby Furnivall, of Money & Co explains their business model and their offering to businesses and investors.

Roundtable discussion: The future of access to finance

As part of the 2nd ACCA Alternative Finance Conference, Steve Edwards FCCA, chairs a roundtable discussion on the latest developments in business financing in the UK and beyond.

Showcase Q&A: Challenging the challengers

In this video, a panel of representatives from new UK alternative finance providers take questions about their business models and their thoughts on the UK business financing landscape.

Alternative finance showcase: Oaknorth

This presentation, by Richard Davies, CEO of Oaknorth, discusses their intended offering of lending and savings products for SMES and investors.

Alternative finance showcase: The British Business Bank

Peter Wilson, managing director of The British Business Bank’s investment programme, explains the Bank’s structure and objectives, their activity to date, and what the future holds.

Expert Q&A: Financing future business

In this video, a panel of experts discuss research findings on the future of business financing, and some of the more promising business models on the horizon.

An introduction to reverse factoring and supply chain finance

Enrico Camerinelli, senior analyst at Aite Group discusses the business case for supply chain finance, including some findings on the potential size of the market for financial institutions.

Banking on intangibles

Martin Brassell, CEO and co-founder of IP and intangibles consultancy Inngot. presents the findings of his firm’s far-reaching research for the UK Intellectual Property Office.

The FCA’s approach to the regulation of crowdfunding

Jason Pope and Susan Cooper, both technical specialists with the Financial Conduct Authority, discuss oversight of the p2p and crowdfunding sector.

An introduction to challenger banks and the emerging fin-tech sector

Ian Dowson FCCA discusses his research into the new emerging business models that promise to change the world of business financing.

A study of the business case for supply chain finance

This report considers the business case for supply chain finance and provides a checklist of costs, risks and complications to be considered.

Financing SMEs in Cyprus: no stone left unturned?

The report presents the findings of an independent study by RTD Talos into ways of improving SMEs’ access to finance in Cyprus, as well as ACCA’s response and policy recommendations.

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.

The growth challenge

This report reviews the policy environment and support structures supporting SME growth in nine countries. It draws on the Virtuous Circle of Enterprise Growth framework and builds on a series of interviews with policymakers and SME advocates.

E-invoicing adoption by UK SMEs: 2012–13 estimates

This report updates and expands ACCA’s 2012 estimates of e-invoicing adoption among UK SMEs, and investigates the relationship between e-invoicing and SMEs’ access to finance.

Financial education for entrepreneurs: what next?

This report considers how the global agenda on financial literacy, capability and education relates to entrepreneurs, and reviews the latest evidence on the effectiveness of such interventions.

Connecting capital markets: the Nairobi Security Exchange Growth Enterprise Market Segment

This paper draws on interviews with Nairobi Security Exchange (NSE) officials as well as coverage in the African and international financial press to tell the story of the Growth Enterprise Market Segment (GEMS), the Nairobi-based board targeted at small and medium-sized enterprises. It is part of a series of ACCA case studies looking into the shared experiences of regulators, exchange operators, investors and listed firms in emerging capital markets.

SMEs, financial reporting and trade credit: an international study

ACCA research report 133, by J. Collis and R. Jarvis.

In safe hands: the future of financial services

Gill Ringland from SAMI Consulting discusses the findings of a scenario analysis project carried out by her firm and the Long Finance Forum of Futurists (L3F).

Hedging FX risk: taking stock of the challenge for mid-caps and SMEs

The first output from ACCA's 2013 Trade Finance project is a research report produced in association with Kantox FX.

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.

Drivers of change in the UK

Faye Chua, February 2013. This report outlines the UK-relevant findings from a global survey conducted in 2012 by ACCA and IMA across their membership on drivers of change for the accountancy profession. It presents the UK’s key drivers of change in the short, medium and long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

Drivers of change in the US

Faye Chua, February 2013. This report outlines the US-relevant findings from a global survey conducted in 2012 by ACCA and IMA across their membership on drivers of change for the accountancy profession. It presents the US’s key drivers of change in the short, medium and long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

Drivers of change in Asia-Pacific

Faye Chua, February 2013. This report outlines the Asia-Pacific-relevant findings from a global survey conducted in 2012 by ACCA and IMA across their membership on drivers of change for the accountancy profession. It presents Asia-Pacific’s key drivers of change in the short, medium and long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

Drivers of change: global perspective

Faye Chua, February 2013. This report outlines the main findings of a survey recently conducted by ACCA and IMA across their membership on 100 drivers of change for the global accountancy profession. It presents the three critical drivers of change in the short, the medium and the long term for a variety of businesses. By identifying and exploring emerging trends, it can help accountants and business leaders prepare for an uncertain tomorrow.

Making capital markets work in emerging and frontier economies: case studies

This paper presents five case studies on the development of capital markets in emerging and frontier economies. These first-hand accounts reveal the crucial human, social and regulatory capital that capital markets rely on and demonstrate how much local regulators and operators around the world can learn from each other.

In search of innovative solutions: report of the discussions from the FEE roundtable series 'access to finance for SMEs'

FEE SMP Task Force. This document reflects the outcome of debates held in expert roundtables organised by FEE, the Federation of European Accountants.

Basel III and SMEs: getting the trade-off right

The provisions of Basel III, the global framework governing the regulation of bank capital, liquidity and leverage, will, for the coming years, determine the supply and cost of capital to businesses globally. The financial crisis presented policymakers with a choice between promoting business growth and safeguarding financial stability. This paper discusses how Basel III can be adapted to reflect the appropriate trade-off between the two.

The rise of capital markets in emerging and frontier economies

Capital markets promote economic development and growth by facilitating and diversifying firms’ access to finance. In order to do this they rely on institutions, including sound financial reporting and assurance, and these in turn depend on the accounting profession. This discussion paper considers how these relationships work and how policymakers can build on them.

CRD IV and small businesses: revisiting the evidence in Europe

CRD IV is one of the most important pieces of regulation ever to come out of the EU institutions and its implementation could determine the shape of the recovery from one of the most challenging times in the Union’s existence. Based on its analysis of the likely impact of CRD IV on lending to SMEs, this paper endorses UEAPME’s reaction to CRD IV and makes a set of ten recommendations for European policymakers in order to address the shortcomings of current proposals.

Framing the debate: Basel III and SMEs

The capital and liquidity provisions of Basel III are intended to shield the global financial system from a new financial crisis. Yet the extent to which they represent a good trade-off between financial stability and economic growth is still unclear. Policymakers still know little about the potential impact of Basel III on lending to SMEs, apart from the fact that it will be disproportionate. With the sector contributing half of the world's private-sector output, this uncertainty renders all existing impact assessments virtually irrelevant. In this discussion paper, ACCA considers how an impact assessment can be designed that would be 'about right' as opposed to very precisely wrong.