The global body for professional accountants
5 Oct 2022
Governance, risk and control
Article
United Kingdom
Keeping professional indemnity insurance costs at bay
Tips to help your firm better control its costs
6 Sep 2022
Governance, risk and control
Article
United Kingdom
The time it takes to discover a mistake
Indemnity insurance can be invaluable
22 Jun 2022
Governance, risk and control
Guides
United Kingdom
ACCA guide to... best business password apps
Our guide will help you better protect your information
19 Jun 2022
Governance, risk and control
Article
United Kingdom
The importance of run-off cover
Understand why this cover is necessary and what protection it provides
1 May 2022
Governance, risk and control
Article
United Kingdom
Understanding your gross fee requirements
Gross fees play a crucial role in professional indemnity insurance quotes
2 Apr 2022
Governance, risk and control
Article
United Kingdom
Accountants targeted amid furlough uncertainty
An examination of cases where accountants paid the price for furlough failures
11 Mar 2022
Governance, risk and control
Article
United Kingdom
Selecting the correct limit of indemnity for your practice
The key factors to consider when arranging your professional indemnity insurance cover
6 Feb 2022
Governance, risk and control
Article
United Kingdom
Should you give that reference?
How to give a reference that serves the needs of your client – while protecting your own interests
7 Dec 2021
Governance, risk and control
Event
Global
Looking at AI through an ESG lens: how do ethical issues, interconnect with ESG issues?
ACCA (The Association of Chartered Certified Accountants) and EY are delighted to invite you to a lively session to look at AI through an ESG lens, and discuss questions such as: how can AI be used to advance research about our rapidly changing planet? How can we make sure that AI contributes to a just and safe operating space, and help us understand and address urgent social environmental and ethical challenges? What type of regulatory insight and oversight for AI-based technologies do we need to ensure transparency, safety, and ethical standards, while not hampering innovation? How can looking at AI through an ESG lens help us understand and categorise AI ESG risks and opportunities? What are the synergies between methods for AI risk assessment and ESG risk assessment methods?
21 Nov 2021
Governance, risk and control
Factsheet
United Kingdom
Technical factsheet: matters of material significance reportable to the charity regulators
Guidance for auditors and independent examiners on reporting matters of material significance to UK charity regulators
4 Jul 2021
Governance, risk and control
United Kingdom
Failed furlough claims
HMRC will only consider cases where a business has a reasonable excuse for missing the deadline
10 Jun 2021
Governance, risk and control
Article
United Kingdom
Risk and reward: how much is too much?
Professional service firms grapple yearly with the perennial question of how much professional indemnity insurance is appropriate for their businesses
10 Jun 2021
Governance, risk and control
Article
United Kingdom
Fee disputes and speculative claims
Practice steps you can take today with clients
8 Mar 2021
Governance, risk and control
Article
United Kingdom
Fee disputes and negligence
Inadequate letters of engagement have affected accountants and their professional indemnity insurers' ability to defend claims
5 Feb 2021
Governance, risk and control
Policy submission
Europe
ACCA's response to the EC's consultation on Sustainable Corporate Governance
ACCA welcomes the opportunity to contribute to the EC consultation on a Proposal for an Initiative on Sustainable Corporate Governance, and foremost agrees that sustainability needs to be further embedded into corporate governance frameworks. Covid-19 has forced companies to re-think their purpose and strategy for the long-term and now is a better time than ever to introduce more effective measures to make sure this happens, otherwise businesses will not be able to survive, thrive and make better impacts on people, the environment and society at large. As we have noted before, sustainable corporate governance is not only about compliance it is also about creating value and building a viable recovery.
7 Oct 2020
Governance, risk and control
Article
United Kingdom
Is your home office secure?
Remote working is bringing new security challenges
18 May 2020
Governance, risk and control
Policy submission
United Kingdom
FCA regulated fees and levies: Rates proposals 2020/21 (CP20/6)
ACCA response to FCA consultation on regulated fees and levies rate proposals for 2020/21
9 Oct 2019
Governance, risk and control
Policy submission
Global
Recovering the costs of OPBAS: Feedback on CP19/13 and consultation on fee-rate for 2019/20
ACCA welcomes the opportunity to provide feedback on FCA's proposed fee-rate for OPBAS 2019/20. In the absence of any clarity or assurance on OPBAS’s strategic plan and costs for 2019/20, ACCA is unable to form a clear opinion on the reasonableness of the proposed variable fee-rate. To read in full, please download the consultation response.
3 Oct 2019
Governance, risk and control
Policy submission
United Kingdom
Call for Evidence: Regulation of insolvency practitioners - review of current regulatory landscape
ACCA response to call for evidence on the review of the current regulatory framework for insolvency practitioners (IPs) in the UK in order to inform any future changes to the framework.
3 Jul 2019
Governance, risk and control
Article
United Kingdom
Cyber risks: accountancy firms' exposure
How can your practice defend itself against a possible cyber incident?
12 Jun 2019
Governance, risk and control
Policy submission
Global
Proposed Internal Governance Rules
Supplementary consultation on amendments to proposed Rules 4, 8 and 10 published by the Legal Services Board (LSB)
25 Apr 2019
Governance, risk and control
Policy submission
Global
Recovering the costs of the Office for Professional Body Anti-Money-laundering Supervision (OPBAS): further consultation on fees structure
ACCA welcomes the opportunity to provide feedback on FCA's proposed fee-rate for OPBAS 2019/20.
8 Feb 2019
Governance, risk and control
Policy submission
United Kingdom
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
23 Jan 2019
Governance, risk and control
Policy submission
United Kingdom
Proposed internal governance rules
ACCA is grateful for the opportunity to respond to the consultation paper published by the LSB, and for the continuing discussions between our two organisations. This response has been prepared in consultation with the Chairman of ACCA's Regulatory Board.
24 Oct 2018
Governance, risk and control
Event
Belgium
Scale-ups: converting vision into strategy and governance
On 28 November 2018, ACCA, Barclays, ecoDa and SMEunited organised an event on Scale-Ups: converting vision into strategy and governance, to discuss how policy-makers, investors and corporates can support high-growth companies in Europe.
9 Sep 2018
Governance, risk and control
Factsheet
United Kingdom
Technical factsheet: exempt regulated activities registration
ACCA accountancy firms in the UK can carry out a limited range of regulated activities, known as exempt regulated activities
9 May 2018
Governance, risk and control
Report
Global
Tenets of good corporate governance
This report sets out key issues for companies to think about when considering their long term business model and strategy. It examines the interrelation between businesses and the context in which they operate, encouraging them to embrace good practice that facilitates long term growth.
2 Mar 2018
Governance, risk and control
Policy submission
United Kingdom
ACCA response to FRC consultation on changes to UK CG code
ACCA response to UK Corporate Governance Code and Guidance on Board Effectiveness: Comments and Response to Questions. A public consultation issued by the Financial Reporting Council.
22 Feb 2018
Governance, risk and control
Report
Global
ICOs: real deal or token gesture?
This report explores Initial Coin Offerings (ICOs) including what they are and how the relate to professional accountants.
12 Feb 2018
Governance, risk and control
Policy submission
United Kingdom
ACCA comments on LSB consultation reviewing Internal Governance Rules
ACCA response to a public consultation issued by the Legal Services Board (LSB): Reviewing the Internal Governance Rules.
18 Aug 2017
Governance, risk and control
Policy submission
Hong Kong SAR of China
The New Board Proposal Consultation
The New Board Proposal Consultation issued by the Hong Kong Stock Exchange
18 Aug 2017
Governance, risk and control
Policy submission
Hong Kong SAR of China
Consultation Paper on Review of the Growth Enterprise Market (GEM) HK
Consultation Paper on Review of the Growth Enterprise Market (GEM) and Changes to the GEM and Main Board Listing Rules Issued by the Hong Kong Stock Exchange
21 Jun 2017
Governance, risk and control
Report
Global
Balancing rules and flexibility for growth in Africa
A joint report with KPMG examining frameworks of corporate governance for listed companies in 15 countries across Africa.
23 May 2017
Governance, risk and control
Policy submission
Europe
ACCA’s contribution to the EC consultation on whistleblowing protection
ACCA’s contribution to the European Commission's consultation on whistleblowing protection.
17 Feb 2017
Governance, risk and control
Policy submission
United Kingdom
Corporate governance reform green paper response
ACCA's response to the green paper 'Corporate Governance Reform' issued by the Department for Business Energy and Industrial Strategy.
15 Feb 2017
Governance, risk and control
Event
United Kingdom
Bringing values to life through communication
ACCA and Black Sun are jointly organising an event to explore how business leaders can embed values in organisations through ongoing communications.
6 Jan 2017
Governance, risk and control
Report
Global
ACCA culture-governance tool
Corporate culture encourages behaviours that support or impede the achievement of organisational objectives. The challenge is understanding how to nurture a culture that promotes behaviours consistent with organisational objectives. The ACCA culture-governance tool seeks to support organisations with their culture goals.
23 Nov 2016
Governance, risk and control
Event
Global
Corporate culture and governance event January 2017
ACCA and ecoDA host a panel discussion on aligning corporate governance and culture, January 2017, Brussels
4 Nov 2016
Governance, risk and control
Policy submission
United Kingdom
BIS Select committee corporate governance inquiry
ACCA has responded to an invitation to comment issued by the House of Commons Business, Innovation, and Skills (BIS) Select Committee
21 Oct 2016
Governance, risk and control
Policy submission
Global
ACCA response to FASB agenda consultation
ACCA has responded to an invitation to comment issued by the Financial Accounting Standards Board (FASB).
14 Oct 2016
Governance, risk and control
Factsheet
United Kingdom
Technical factsheet: effective risk management
Risk affects all organisations. It can have far-reaching consequences in terms of economic performance, environmental and safety outcomes, and professional reputation. Managing risk effectively and risk optimisation, therefore, will help enterprises of all sizes and in all business sectors to perform well in an increasingly uncertain environment.
17 Aug 2016
Governance, risk and control
Global
Innovation and ERM: partners in managing the waves of disruption
A joint report with the Institute of Management Accountants (IMA) looking at how enterprise risk management (ERM) and innovation together can provide businesses with the tools to combat waves of disruption.
10 May 2016
Governance, risk and control
Global
Effective whistle-blowing arrangements
The report focuses on the experience of those who develop, operate and oversee speak-up arrangements in global public and private sector organisations.
10 May 2016
Governance, risk and control
Report
Global
Effective speak-up arrangements for whistle-blowers
Recommendations for developing, operating and overseeing effective speak-up arrangements.
18 Dec 2015
Governance, risk and control
Policy submission
United Kingdom
ACCA response: Implementing audit committee requirements under the revised Statutory Audit Directive – CP34/15
ACCA has commented on the proposals issued by the Prudential Regulation Authority for implementing the requirements of Article 39 of the Statutory Audit Directive
16 Dec 2015
Governance, risk and control
Report
Global
Culture and channelling corporate behaviour
This series of four reports aims to assist boards in preparing to assess their corporate culture and in understanding how it can influence either functional or dysfunctional behaviour.
16 Oct 2015
Governance, risk and control
Global
Companion guide for not-for-profits to the IFRS for SMEs
ACCA’s guide to preparing reports on the basis of the IFRS for SMEs for not-for-profit entities.
16 Oct 2015
Governance, risk and control
Global
Companion guide for not-for-profits to the IFRS for SMEs
ACCA’s guide to preparing reports on the basis of the IFRS for SMEs for not-for-profit entities.
17 Sep 2015
Governance, risk and control
Report
Global
Cyberwarriors with calculators: the role of accounting and finance professionals in a company's cybersecurity
Computers, servers and the Internet are indispensable tools for financial professionals – and they are under relentless attack. For accountants, measures must be taken to ensure that the sensitive personal and corporate financial information they handle is safe: accountants need to be at the forefront of cybersecurity.
29 Jun 2015
Governance, risk and control
Report
Global
Governance for all: the implementation challenge for SMEs
This report aims to encourage understanding of what corporate governance means for SMEs.
Access accounting standards for current UK GAAP, New UK GAAP and International GAAP here.
Access auditing Clarified ISAs and Ethical Standards here.
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