Public sector conference 2018

The 8th International Public Sector Conference took place in Singapore at the One Farrer Hotel on 1 and 2 March. The conference was organised by ACCA with our co-organiser the Singapore Accountancy Commission (SAC) with focus on ‘the digital public sector.

ACCA response to LSB consultation on draft strategy 2018-21

Draft: Strategy 2018-21 and Business Plan 2018/19 A public consultation issued by the Legal Services Board (LSB) ACCA response February 2018

Risk and the strategic role of leadership

This report illustrates the current practice of board oversight of risk management, based on in-depth interviews with executive and non-executive directors. It highlights good practices but also challenges that leaders face and considers way forward.

ICOs: real deal or token gesture?

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

Tenets of a quality audit

This report sets out the factors that contribute to a quality audit and identifies how these factors are interrelated. It calls for a debate on how to resolve these tensions and maximise audit quality.

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.

ACCA individual and ACCA CA ANZ joint responses to Monitoring Group consultation

ACCA response and ACCA-CAANZ joint response to the Monitoring Group public consultation: Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest.

Corporate tax and the digital economy: position paper

Comments from ACCA to HM Treasury on 'Corporate tax and the digital economy: position paper'. A position paper issued by HM Treasury.

Tenets of good corporate reporting

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.

Generation next: managing talent in large accountancy firms

The third in a series of sector specific studies, this report explores the work preferences and career aspirations of the youngest professionals in large accountancy firms.

Belt and road initiative event Brussels

ACCA and the EU-Asia Centre, the European Movement International (EMI) and UEAPME host a multi-stakeholder conference on 'The Belt and Road Initiative (BRI) : Reshaping the Global Value Chain', 30 January 2018.

Multi-Unit Developments Act 2011

Technical document resource for the Multi-Unit Developments Act 2011

Purpose and the profession

This report explores the global challenge of improving social mobility and the role of professional accountancy in making it happen.

Global economic conditions survey Q4, 2017

The final report in 2017 from our joint global survey with IMA shows that economic confidence dipped slightly in Q4 but remains higher than the same period for the past two years.

ACCA response to IASB exposure draft - definition of material

ACCA response to, 'Definition of material – proposed amendments to IAS1 and IAS8'. An exposure draft issued by the International Accounting Standards Board in September 2017

Global Growth Service

The Department for International Trade is piloting a support initiative called the Global Growth Service

Tax cases: VAT

The Tax and Chancery tribunal decision applying the CJEU ruling in the case of Shield and Sons Partnership has been issued

Charitable incorporated organisations (CIO)

The conversion regulations and other secondary legislation under the Charities Act are now in force

FRS 102 amendments

The FRC has issued amendments to FRS 102

ACCA response to IASB exposure draft - Accounting policies and estimates – proposed amendments to IAS8

ACCA response to an exposure draft issued by the International Accounting Standards Board, 'the Accounting policies and estimates – proposed amendments to IAS8'

Recovering the costs of the Office for Professional Body Anti-Money Laundering Supervision

ACCA response to FCA consultation on Recovering the costs of the Office for Professional Body Anti-Money Laundering Supervision (OPBAS): fees proposals.

UK credit and debit card fees abolished

UK member reminder and advice on credit and debit card fees being dropped from 13 January 2018.

Irish charity sector resource

Irish charity sector, fund raising controls, fundraising policies and principles

Costs and benefits to small companies of digital reporting

Brunel University paper examining the costs and benefits to small companies in the UK of statutory digital reporting.

Fair taxation of the digital economy

ACCA response to the European Commission's consultation on Fair taxation of the digital economy.

ACCA consultation response library

A library of ACCA’S consultation responses and policy submissions from 2003 to 2017.

ACCA consultation response library

A library of ACCA’S consultation responses and policy submissions from 2003 to 2017.

ACCA response to UK government Smart Cities inquiry

Examining the potential benefits of a UK Government Strategy on Smart Cities. An inquiry issued by the All Party Parliamentary Group on Smart Cities (APPGSC).

Proposed revisions to the Code pertaining to the offering and accepting of inducements

ACCA response to IESBA consultation on their exposure draft, 'Proposed revisions to the Code pertaining to the offering and accepting of inducements'.

The race for relevance - technology opportunities for the finance function

This report explores the opportunities and challenges that technology presents for the future CFO function in the face of extraordinary digital change impacting businesses. The report shares insights from leading executives across the world on the technologies changing the face of the finance function, and examines how finance can harness the explosion in digital capabilities to help drive long term corporate value.

Generation next: managing talent in SMPs

The second in a series of sector-specific 'Generation Next' studies, this report explores the work preferences and career aspirations of younger professionals in small and medium-sized practices, globally.

Directors responsibilities for financial reporting

This publication has been prepared to assist directors, to understand and fulfil their responsibilities in relation to financial reporting. It has been specifically prepared for members of ACCA and CA ANZ to provide to directors who do not have a financial background to assist them in understanding their responsibilities.

Sustainable Development Goals

This report sets out to demonstrate why the SDGs matter to professional accountants; the role of the private sector in their delivery and how professional accountants can be part of a collaborative group of actors working together to achieve the aims of the 2030 Agenda

IPSAS implementation: current status and challenges

This report examines the progress being made, as well as the current challenges faced, with the implementation of International Public Sector Accounting Standards.

Hedging their bets: The Impact of Brexit on the Financial Services Industry

Summary of event in Brussels on 22nd November to discuss the impact of Brexit on the Financial Services Industry

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.

Guidance consultation GC17/7 Published by the Financial Conduct Authority on OPAS sourcebook

Office for Professional Body Anti-Money Laundering Supervision: a sourcebook for professional body supervisors. Guidance consultation GC17/7 Published by the Financial Conduct Authority

Global economic conditions survey: Q3 2017

The third report in 2017 from our joint global survey with IMA shows that economic confidence show another slight improvement and the first sustained period of growth since the financial crisis.

Professional scepticism: inside the mind of the auditor

Event Invitation to Professional scepticism: inside the mind of the auditor in Brussels on 17th October

ACCA comments on FRC exposure draft- Guidance on the Strategic Report: Non-financial reporting

Draft amendments to Guidance on the Strategic Report: Non-financial reporting Exposure Draft issued for comment by the Financial Reporting Council in August 2017

Disclosure Initiative — Principles of Disclosure

Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, to a discussion paper issued for public consultation by the International Accounting Standards Board (IASB), Disclosure Initiative—Principles of Disclosure

The economic benefits of the modern silk road: the China-Pakistan Economic Corridor (CPEC)

ACCA and Pakistan-China institute study the opportunities and challenges the China-Pakistan Economic Corridor (CPEC) bring to Pakistan and professional accountants in the country.

Embracing transparency - enhancing value: A first year review of the enhanced auditors report in Singapore

This study examines how auditors have implemented the enhanced auditor reporting in Singapore and how those enhanced auditor's reports (EARs) have influenced the disclosures in our annual reports.

Regulatory performance assessment consultation by LSB

ACCA response to 'Regulatory performance assessment', a public consultation issued by the Legal Services Board (LSB)

The CFOs' guide to technology roadmapping

IMA and ACCA examine the use of industry Technology Roadmapping as a key tool for CFOs evaluating research and development projects.

Financial statements for primary and secondary-level schools

This is a resource page for members’ preparing financial statements for primary and secondary schools in the Republic of Ireland.

Post-implementation Review – IFRS 13 Fair value measurement

ACCA response to the 'Post-implementation Review – IFRS 13 Fair value measurement Request for information', issued by the International Accounting Standards Board in May 2017

ACCA consultation response: Proposed International Education Standard 7

Proposed International Education Standard 7, Continuing Professional Development (Revised) An exposure draft issued for public consultation by the International Accounting Education Standards Board (IAESB)

Generation Next: managing talent in finance shared services

Insights into the work preferences and career aspirations of the youngest generation in finance and accounting shared services organisations.

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.