This report sets out ACCA's views on the characteristics that make for good corporate reporting and on some key general issues that also affect it, including the need for global standards, for a mixture of fair value and historical cost, prudence and the need for reporting to cover more than the financial statements.
Consumer credit – how it affects ACCA practitioners
On 1 April 2014 the Financial Conduct Authority (FCA) took responsibility for regulating consumer credit activities. Prior to that, ACCA had a Consumer Credit Group Licence in place for its members in practice but at this date all group licences were withdrawn by the regulator.
Consultative Committee of Accountancy Bodies – Ireland technical guidance
The CCAB-I ensures that the profession speaks with a single voice and makes it easier for regulatory bodies to deal with our issues. A selection of CCAB-I guidance papers can be accessed from this page.
Technical factsheet: rights of access to accounting records when those records are held by a third party
Documents belonging to clients must be given to clients (or their agents if authorised to do so) promptly on request, or on ceasing to act for the client, except in those cases where members are able to exercise a right of lien.
Stepping up the fight against money laundering in Jamaica
ACCA, March 2013. Following encouragement by the international authorities, Jamaica is now increasing its controls to combat money laundering and is boosting its domestic law enforcement and recovery procedures. This report summarises a day-long conference held in Kingston in February 2013 to review where Jamaica currently stands on these issues and to test its state of readiness to go further.