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.

Far east to wild west: demand and supply in the new gas landscape

A report that summarises key issues facing finance professionals in the gas sector

Anti-money laundering supervisory review: consultation published by HM Treasury

ACCA comments on the Anti-Money supervisory review: consultation published by the HM Treasury.

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

Drivers of change for the public sector

On 26 September 2017 ACCA and the Estonian Presidency of the Council of the EU held an event: 'Drivers of change for the public sector: Bringing governments closer to citizens and businesses in a digital age through ethics and trust'. Read the event report and watch the highlights.

50 drivers of change in the public sector

This report forms part of the ACCA Professional accountants – the future series and focuses exclusively on identifying the 50 drivers of change that are expected to have an impact on the public sector and how professional accountants will need to continue to play a pivotal role in the decade ahead.

Ethics and trust in a digital age

This report draws on the views of 10,000 members, students and business leaders globally to examine the challenges raised by new technologies. Through a range of case studies, and drawing on the principles of the International Ethical Standards Board for Accountants (IESBA), the report offers insight and guidance to professional accountants and auditors on issues from cyber-security to crypto-currencies.

Improvements to IFRS 8 Operating segments

ACCA response to the International Accounting Standards Board's (IASB) exposure draft on improvements to IFRS 8 Operating segments.

IESBA consultation joint submission by ACCA and CANZ

A joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, responding to IESBA's public consultation on professional scepticism and professional judgement.

IESBA Strategy Survey Questionnaire April 2017

ACCA response to International Ethics Standards Board for Accountants (IESBA) Strategy Survey

Global economic conditions survey: Q2, 2017

The second report in 2017 from our joint global survey with IMA shows that economic confidence remains high overall despite a small dip in Q2.

The belt and road initiative

This report provides an overview of China’s ambitious Belt and Road (B&R) initiative, drawing from various sources internationally as well as from within China.

Building a more sustainable economy in Europe

Event report for 'Building a more sustainable economy in Europe' held on 21 June 2017, Brussels. Hosted by ACCA, AVIVA, Barclays and the International Integrated Reporting Council (IIRC).

Money Laundering Regulations 2017

The government has implemented the European Union’s Fourth Anti Money Laundering Directive, effective from 26 June 2017

Proposed International Standard on Auditing 540 (Revised)

Joint submission by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants, responding to an exposure draft issued for public consultation by the International Auditing and Assurance Standards Board (IAASB) - on Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures

ACCA response to FRC FRED 67 amendments

ACCA's response to the FRC’s FRED 67 draft amendments to FRS 102.

Emerging from the shadows the shadow economy to 2025

This study provides a comprehensive view of emerging shadow economy (SE) factors and possible evolution of the SE. In addition to the above, this research also considers the role of the accountancy profession around the world as the SE evolves.

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.

Independent review of the Financial Reporting Council's enforcement procedures sanctions

ACCA submission to the Review Panel as part of an independent review of the FRC's enforcement procedures sanctions.

Jobs of tomorrow: what educational skills do we need?

ACCA and PwC hosted a joint event looking at the shortage of skills needed for a healthy European Economy.

Brexit impact on financial services

This paper examines the impact of the UK's decision to exit the European Union (EU), i.e. 'Brexit' on the financial services (FS) sector.

ACCA’s contribution to the EC consultation on whistleblowing protection

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

ACCA response to FRC Proposals to make minor revisions to ISA UK 330 and Withdraw Practice Note 16

ACCA's response to FRC's proposals to: Make minor revisions to ISA (UK) 330 (Revised June 2016) The Auditor’s Responses to Assessed Risks and ISA (UK) 505 External Confirmations; and Withdraw Practice Note 16 – Bank Reports for Audit Purposes in the United Kingdom

Public consultation on the operations of the European Supervisory Authorities

ACCA response to a consultation on the operations of the European Supervisory Authorities.

ACCA response to IEASB exposure draft: Improving the Structure of the Code of Ethics for Professional Accountants Phase 2

ACCA response to IEASB exposure draft: Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2

Banishing bias? Audit, objectivity and the value of professional scepticism

This report explores the importance of cognitive biases to the audit process. It explains how these biases are central to improving the exercise of professional scepticism and to understanding the fundamental ethical principle of objectivity.

Proposed enhancements to Hong Kong tax system

Proposed enhancements to Hong Kong tax system. Issued by the Financial Secretary, Hong Kong

Framework implementation feedback

ACCA welcomes this opportunity to respond to International Integrated Reporting Council's (IIRC) invitation to comment on the implementation of the International Framework (‘the Framework’).

IESBA revisions to part C of the extant code

ACCA comments on the International Ethics Standards Board for Accountants (IESBA) revisions to part C of the extant code.

IESBA Code revisions Phase 2

ACCA comments on the proposed revisions pertaining to safeguards in the Code – phase 2 and related conforming amendments, issued by the International Ethics Standards Board for Accountants (IESBA).

HMRC Anti-money laundering supervisory regime call for further information

ACCA response to HMRC's call for further comment on anti-money laundering supervisory regime.

Divided we fall distributed we stand. The professional accountant’s guide to distributed ledgers and blockchain

This report explores the concept of distributed ledgers, often referred to as blockchain, with the aim of illuminating this area by exploring what a distributed ledger is, where it might have commercial applications and how it relates to accountancy and finance professionals.

Money Laundering Regulations 2017

Comments from ACCA on a public consultation issued by HM Treasury on Money Laundering Regulations 2017.

Tenets of business law

This report sets out the four key business law principles that ACCA believes underpin a good environment for doing business, and the five mechanisms to put meaning into practice.

Insights into Integrated Reporting: challenges and best practice responses

ACCA has critiqued 41 corporate reports from the Integrated Reporting Business Network and draws together areas for improvement as well as advice for organisations new to integrated reporting.

Global economic conditions survey: Q1, 2017

Our joint global survey with IMA shows that economic confidence is at its highest since 2015, driven mainly by the US where investors are hopeful that a combination of fiscal reform and deregulation will provide a boost to economic growth.

Comments on Annual improvements to IFRS standards 2015-2017 cycle

Comments from ACCA on Annual improvements to IFRS standards 2015 – 2017 cycle: An exposure draft issued by the International Accounting Standards Board.

Exploring the Demand for Agreed-Upon Procedures Engagements

ACCA welcomes the opportunity to comment on the discussion paper issued by the International Auditing and Assurance Standards Board (IAASB) on Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services and the Implications for the IAASB’s International Standards.

Improving the statement of cash flows

ACCA response to the consultation from the Financial Reporting Council on improving cash flow statements.

G20 public trust in tax

This report, published jointly by ACCA, IFAC and CA ANZ, is the first ever in-depth study of people’s views and who they trust on international taxation across all of the G20 Nations.

The Living Wage

ACCA and the Living Wage Foundation have worked together to jointly issue two reports that explore agendas and issues around the world related to global adoption of a Living Wage.

Risks and opportunities of blockchain and distributed ledgers

Watch highlights from the ACCA and EY panel discussion on the risks and opportunities of blockchain and distributed ledger technology (BDLT).

The pitfalls of incorporating a letting business

A look at the issues for landlords around incorporation

Scottish tax rates

The Scottish Finance Bill 2017/18 has been passed by the Scottish Parliament

Benefits reporting

There is no longer an £8,500 remuneration limit

Annual tax on enveloped dwellings (ATED)

HMRC has created a new digital service for the ATED

Dividend allowance

Calculations and impact of the dividend allowance

Interest payable on loans relating to property income from residential properties

This measure will restrict relief for finance costs on residential properties to the basic rate of income tax and will be introduced over four years from 6 April 2017.

Personal savings allowance

From 6 April 2016, basic rate taxpayers can earn up to £1,000 in savings income tax-free. Higher rate taxpayers can earn up to £500.