Technical resources

ACCA's response to IAASA revised policy paper on publication of information regarding its financial reporting supervision activities

ACCA welcomes the opportunity to respond to the Proposed Policy Paper on Publication of Information Regarding IAASA’s Financial Reporting Supervision Activities.

Essential guide to... basic bookkeeping

Members can use this essential guide to basic bookkeeping to make the most of rising demand

Essential guide to... income tax self-assessment

Many tax payers are affected by self-assessment, including the self-employed and high earners

Essential guide to... annual accounts

Members can use this essential guide to annual accounts to make the most of rising demand

Essential guide to... basic accounting

Members can use this essential guide to basic accounting to make the most of rising demand

ESG reporting for smaller charities

Advice for trustees embarking on their environmental, social and governance journeys

Technical factsheet: am I AML compliant?

Our checklist includes the controls that firms must have in place to ensure that they are compliant with the Money Laundering Regulations

Funding the Audit, Reporting and Governance Authority - FRC consultation

ACCA welcomes the opportunity to comment on the FRC’s proposals for funding the Audit, Reporting and Governance Authority (ARGA).

2023/24 Code of Practice on Local Authority Accounting in the United Kingdom

ACCA welcomes the opportunity to respond to the CIPFA LASAAC Local Authority Accounting Code Board (CIPFA LASAAC).

HMRC's consultation on improving data collected from customers

ACCA welcomes the opportunity to respond to HMRC’s consultation on Improving the data HMRC collects from its customers.

DfE's Skills for Jobs: Implementing a new FE funding and accountability system - consultation response

ACCA welcomes the opportunity to respond to the Department for Education’s consultation on Skills for Jobs: Implementing a new FE funding and accountability system.

Keeping professional indemnity insurance costs at bay

Tips to help your firm better control its costs

UKBE call for comments on Draft Endorsement Criteria Assessment of narrow-scope amendments issued 2021

ACCA's response to UKBE's Draft Endorsement Criteria Assessment of narrow-scope amendments issued 2021 (with an effective date of 1 January 2023)

IAASB's Exposure Draft proposed narrow scope amendments to ISA 700 and ISA 260 - consultation response

This submission is made jointly by Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA) under our strategic alliance.

FCA consultation paper on Office for Professional Body Anti-Money Laundering Supervision: Sourcebook update

ACCA's response to the FCA's consultation paper on Office for Professional Body Anti-Money Laundering Supervision: Sourcebook update

Digitalising Business Rates: connecting business rates and tax data

ACCA's response to HMRC's consultation on Digitalising Business Rates

Technical factsheet: accounting for cryptocurrencies

the accounting aspects for cryptocurrencies can be confusing as there is no specific accounting standard in this area

Technical factsheet: international VAT

This extensive factsheet covers a range of issues, including export and import, new rules of origin for customs duty, e-commerce, cross-border refunds and the Northern Ireland protocol

Public Audit Forum's consultation on Practice Note 10

Read ACCA's submission on the proposed updates to the statement of recommended practice on the audit of financial statements and regularity of public sector bodies in the UK

IPSASB consultation paper on Advancing Public Sector Sustainability Reporting

This submission is made jointly by the Association of Chartered Certified Accountants (ACCA) and Pan African Federation of Accountants (PAFA).

The time it takes to discover a mistake

Indemnity insurance can be invaluable

European Sustainability Reporting Standards

ACCA welcomes the opportunity to provide views in response to EFRAG’s exposure drafts of European Sustainability Reporting Standards (ESRS).

Technical factsheet: deferred tax

This factsheet provides guidance on deferred tax, including the scope of FRS 102, Section 29; basic principles; timing differences; and disclosure requirements

Technical factsheet: accounting for property valuations

This technical factsheet outlines the accounting treatments for both types of property, including the relevant deferred tax consequences. Throughout the factsheet, we will highlight the key differences between the requirements of UK GAAP and IFRS Standards, so that users can ensure that the correct accounting treatment is applied depending on the requirements of the applicable financial reporting framework.

ACCA responses to ISSB Exposure Drafts on IFRS S1 and S2

ACCA responds to the International Sustainability Standards Board (ISSB) on two draft standards: IFRS S1 General Sustainability-related Disclosures, and IFRS S2 Climate-related Disclosures.

ACCA guide to... best business password apps

Our guide will help you better protect your information

ACCA guide to... managed server hosting

As internet connections are getting faster and prices have fallen, cloud-based services are fast becoming the norm

ACCA guide to... cloud computing: an overview

Discover how using internet-based services can benefit your business

UK-Irish GAAP update part 2

Read our guide to revenue accounting and special considerations for non-profits

UK-Irish GAAP update part 3

Read our guide to non-profits and financial guarantee arrangements

UK-Irish GAAP update part 1

Read our guide to lease accounting for lessees, with special considerations for non-profits

The importance of run-off cover

Understand why this cover is necessary and what protection it provides

IESBA’s Exposure Draft (ED) Proposed Technology-Related Revisions to the Code

Submission on IESBA’s Exposure Draft (ED) Proposed Technology-Related Revisions to the Code. This submission is made jointly by Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA) under our strategic alliance.

Sustainability Disclosure Standards – coming ready or not?

For those of us who may be sceptical about the likelihood of global sustainability standards any time soon, it is worth remembering the global adoption of the IFRS Accounting Standards, issued by the International Accounting Standards Board (IASB). In the ‘Use of IFRS Standards around the world’ published by the IFRS Foundation in 2018, 144 of the 166 profiled jurisdictions require the use of IFRS Standards. This significant milestone was achieved in less than 20 years as it was only from 1 April 2001 when the standard-setting work of the IFRS Foundation was carried out by the IASB.

Technical factsheet: Russia sanctions: OFSI reporting obligations

This factsheet outlines the guidance produced by the Office of Financial Sanctions Implementation

HMRC pauses some RDTC payments

The move comes as irregular claims are investigated

EU Skills Week - VET and the Green Transition

As part of EU Skills Week 2022, ACCA, IFAC and Green Finance Platform are thus delighted to welcome you to discuss with renowned experts from the European Parliament, the European Commission and the European Investment Fund, the OECD, academics and the accountancy profession what are the skills and education needed for finance professionals to play their part in contributing to the Green Transition.

Promotion of Help to Grow schemes

Read ACCA's letter to the Secretary of State for Business, Energy & Industrial Strategy

FCA regulated fees and levies: Rates proposals 2022/23 (CP22/7)

ACCA’s response to the FCA consultation paper on FCA regulated fees and levies: Rates proposals 2022/23 (CP22/7)

Insolvency practitioner resources

Insolvency practitioners information

AML/CFT as an opportunity and threat to Irish financial services

A roundtable discussion on the opportunities and threats for Ireland arising from the European Commission's proposal to implement an EU single rule book for AML/CFT and to establish a dedicated EU authority to directly supervise higher risk firms and bring about greater coordination of national supervisors.

Consultation: lifelong loan entitlement

Read ACCA’s response to the government’s consultation

Understanding your gross fee requirements

Gross fees play a crucial role in professional indemnity insurance quotes

Market Demand for Professional Accountancy Services in Singapore

Singapore has cautiously reopened more sectors of its economy and has been living with the coronavirus successfully, relying on one of the world’s highest vaccination rates to keep hospitalisations low. This resilience and buoyancy will attract more companies to its shore. As these companies continue to face technological disruptions, pressures to expand overseas, rising costs and intensifying competition, they will need external advice to supplement their internal expertise.

Technical factsheet: latest guidance on intangible fixed assets regime

HMRC has brought together the key legislative changes

Climate action SMP roundtable

A roundtable discussion on the role of small and medium-sized accounting practices (SMPs) in implementing and reporting on sustainability in small and medium-sized Irish businesses.

Accountants targeted amid furlough uncertainty

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

ACCA representations to the Chancellor ahead of Spring Statement

Read our letter to Rishi Sunak

Updated accounting standards from 1 January 2021

The FRC has issued latest editions of UK and Ireland accounting standards to use for financial years beginning on or after 1 January 2021

Sage Inspire Me: MTD edition

Get all the latest information and support to guide you through MTD for ITSA