This resource has been developed for the UK market – if you are not based in the UK then you should consider how the information and advice can be applied in your market.

A large pile of documents on a desk, each thick document held together with a sturdy clip

Guide to series

For UK practices, we have over 200 short guides that a practice can put its name onto and send out to clients. Topics range from export finance, insuring your business, strategic acquisitions, the capital allowances regime, auto-enrolment, employment law, debt recovery to effective PR. These guides can be downloaded from the technical resources area.

UK GAAP model accounts

We have produced the following model accounts for members in the UK:

  • FRS 102
  • FRS 102 section 1A for small companies (abridged)
  • FRS 102 for LLPs
  • FRS 105
  • Small self-administered pension schemes accounts
  • Charitable Incorporated Organisations (CIO) accounts
  • Charity company accounts using FRS 102

These are available from ACCA by emailing and quoting your name and membership number.

Standard letters

The folllowing letters may be useful for a member starting up a practice in the UK:

  • Letter of representation - unincorporated business
  • Letter of representation - incorporated business
  • Letter of authority
  • Clearance letter - unincorporated business
  • Clearance letter - incorporated business
  • Planning memorandum
  • Work checklist - accounts preparation
  • Work checklist - VAT
  • Work checklist - payroll weekly
  • Work checklist - payroll monthly
  • Work checklist - management accounts
  • Letter from client to outgoing advisors
  • Prospective client - unable to act
  • Prospective client - awaiting information from previous advisor
  • Minutes - dividend
  • Dividend voucher
  • Resolution for company name change
  • Disclaimer for mortgage lenders.

These are available from ACCA by emailing and quoting your name and ACCA membership number.

In Practice e-magazine/Budget Guide

ACCA UK produces In Practice - a monthly e-magazine for its members in practice. Special Budget editions are produced that include Budget Guides that can be sent out to clients. Subscribe to In Practice

Future proof your practice

ACCA provices many resources for its UK practitioners to help you future proof your practice. Have a look.