Technical resources

Keeping professional indemnity insurance costs at bay

Tips to help your firm better control its costs

The time it takes to discover a mistake

Indemnity insurance can be invaluable

ACCA guide to... best business password apps

Our guide will help you better protect your information

The importance of run-off cover

Understand why this cover is necessary and what protection it provides

Understanding your gross fee requirements

Gross fees play a crucial role in professional indemnity insurance quotes

Accountants targeted amid furlough uncertainty

An examination of cases where accountants paid the price for furlough failures

Selecting the correct limit of indemnity for your practice

The key factors to consider when arranging your professional indemnity insurance cover

Should you give that reference?

How to give a reference that serves the needs of your client – while protecting your own interests

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?

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

Failed furlough claims

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

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

Fee disputes and speculative claims

Practice steps you can take today with clients

Fee disputes and negligence

Inadequate letters of engagement have affected accountants and their professional indemnity insurers' ability to defend claims

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.

Is your home office secure?

Remote working is bringing new security challenges

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

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.

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.

Cyber risks: accountancy firms' exposure

How can your practice defend itself against a possible cyber incident?

Proposed Internal Governance Rules

Supplementary consultation on amendments to proposed Rules 4, 8 and 10 published by the Legal Services Board (LSB)

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.

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

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.

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.

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

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.

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.

ICOs: real deal or token gesture?

This report explores Initial Coin Offerings (ICOs) including what they are and how the relate to professional accountants.

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.

The New Board Proposal Consultation

The New Board Proposal Consultation issued by the Hong Kong Stock Exchange

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

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.

ACCA’s contribution to the EC consultation on whistleblowing protection

ACCA’s contribution to the European Commission's consultation on whistleblowing protection.

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.

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.

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.

Corporate culture and governance event January 2017

ACCA and ecoDA host a panel discussion on aligning corporate governance and culture, January 2017, Brussels

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

ACCA response to FASB agenda consultation

ACCA has responded to an invitation to comment issued by the Financial Accounting Standards Board (FASB).

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.

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.

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.

Effective speak-up arrangements for whistle-blowers

Recommendations for developing, operating and overseeing effective speak-up arrangements.

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

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.

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.

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.

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.

Governance for all: the implementation challenge for SMEs

This report aims to encourage understanding of what corporate governance means for SMEs.