Technical resources

Company purchase of own shares

This technical factsheet explains how a company can buy back shares from shareholders

FRC strategy, draft budget and levy proposals

ACCA response to a public consultation issued by the Financial Reporting Council (FRC): Strategy 2018/21 and draft budget and levy proposals 2018/19.

Global Growth Service

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

UK credit and debit card fees abolished

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

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ACCA had a Consumer Credit Group Licence in place for its members in practice but at this date all group licences were withdrawn by the regulator.

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.

Money Laundering Regulations 2017

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

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.

Finance shared services careers: opportunity or end game?

ACCA surveyed over 260 shared service leaders to gain their insights about what attracts them to a finance role in shared services or in a more encompassing Global Business Services (GBS) model.

Business models of the future: emerging value creation

This report examines six business models assessing their characteristics and the world in which they operate using the 'Full Stack' framework. The report also examines the role professional accountants play in start-ups and larger organisations seeking to learn from new business models.

Global economic conditions survey: Q4, 2016

The world’s largest quarterly survey of finance professionals suggests that global business confidence in Q4 2016 has dropped amid on-going political and economic uncertainty.

Professional accountants - the future: generation next

The report shares insights on the work preferences and career aspirations of the youngest generation in accounting and finance today.

Global economic conditions survey report: Q3, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q3 2016, despite a rise in key confidence indicators, conditions in the global economy remain subdued.

Technical factsheet: alternative forms of finance

This replaces factsheet 186 of the same name, which was updated in 2014. Over the past few years, some traditional forms of finance have become harder for companies, particularly SMEs, to access. This factsheet will consider the most prominent sources of alternative finance, their main features and the amounts that can be obtained.

Global Economic Conditions Survey Report: Q2, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q2 2016, declining income remained the biggest concern of businesses.

Profitability and cost analysis: an eye on value

This global report by KPMG UK and ACCA evaluates how the enterprise performance management capability within finance functions is providing the business with insightful profitability and cost analysis through appropriate people, processes and technology

Global Economic Conditions survey report: Q1, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q1 2016, businesses are facing a hiring freeze globally

Talent equation

The new report launches ACCA’s global campaign examining talent management practices in today’s finance function. ‘Talent Equation: First Insights’ reveals the current state of play of finance talent globally.

Cybersecurity

Businesses must guard against security breaches

Harnessing Potential: The Asia-Pacific Alternative Finance Benchmarking Report

The Asia-Pacific online alternative finance market grew 323% in 2015 to $102.8bn, according to the first comprehensive study of the Asia-Pacific online alternative finance market.

Hiring an intern: ACCA’s best practice guide

Internships play an extremely important role in opening up the accountancy profession as a career path and attracting new talent to the industry.

State of the non-profit finance function

This report was developed to provide insight into an important, yet often neglected, aspect of the non-profit sector: the finance function.

Global Economic Conditions Survey Report: Q4, 2015

The 28th report of the quarterly ACCA–IMA survey: businesses are reporting a fall in income.

Constant Forward Motion: The evolving phenomenon of cybersecurity regulation and the race to keep up

The report looks at the issue of cybersecurity and how fast changing technology is causing a problem for lawmakers in the race to make effective legislation.

Low Prices, High Expectations - Oil and Gas CFOs in demand

This report takes a closer look at how CFOs are tackling the big investment decisions

The rise of peer-to-peer lending in China: An overview and survey case study

This report explores the rise of peer-to-peer lending in China to give SME communities and organisations around the world a better understanding of peer-to-peer lending.

Performance Reporting – an eye on the facts

This global report evaluates how the Enterprise Performance Management capability is providing the CFO with the appropriate people, process and technology to deliver effective Performance Reporting.

Global Economic Conditions Survey Report: Q3, 2015

The 27th report of the quarterly ACCA–IMA survey.

Political parties: ACCA at party conferences

ACCA represented members and students at the 2015 party conferences

Guide for CFOs of high-growth SMEs on using the potential of the finance function

Report examining the finance function of high-growth businesses and how this has evolved, providing practical guidance to high potential businesses on how to harness the full potential of the finance function.

Global economic conditions survey report: Q2, 2015

The 26th report of the quarterly ACCA–IMA survey.

Planning, budgeting and forecasting - an eye on the future

This report represents the view of over 900 finance professionals from more than 50 countries.

Oil and gas – priorities and challenges for the CFO enterprise

This report summarises the key issues facing finance professionals in the oil and gas sector. It considers what their priorities might be in their role of helping drive stability and growth in the sector.

New ADR rules

The Alternative Dispute Resolution for Consumer Disputes (Competent Authorities and Information) Regulations 2015 apply from 9 July 2015

Technical factsheet 192: Alternative dispute resolution (ADR)

The purpose of this factsheet is to provide guidance in respect of alternative dispute resolution (ADR) and the changes currently taking place in the UK.

Global economic conditions survey report: Q1, 2015

The 25th report of the quarterly ACCA–IMA survey.

Carbon accounting for small businesses

David York explains how professional accountants can help businesses improve competitiveness by becoming greener.

Prompt payment discount invoice changes

There have been amendments to the Prompt Payment Discount legislation from 1 April 2015.

Increasing gender diversity to boost performance

This paper aims to help finance professionals understand the value of gender diversity and make the business case for diversity to their peers.

New guidance for trustees of charities

The Charity Commission has issued guidance for trustees considering tax arrangements.

Pension auto-enrolment - What practising accountants can and cannot do

Guidance on the level of work that ACCA members in practice are permitted to undertake for their clients regarding pension auto-enrolment, plus useful resources.

Global economic conditions survey report: Q4, 2014

The 24th report of the quarterly ACCA–IMA survey.

What is FATCA?

FATCA (Foreign Account Tax Compliance Act) is an American provision enacted in March 2010 and aimed at foreign financial institutions. It is part of a larger piece of legislation: Hiring Incentives to Restore Employment Act, designed to ensure that American citizens are fully disclosing their worldwide income to the US Internal Revenue Service.

Suspicious activity reports - immunity from civil liability

The Home Office has tabled an amendment to give protection from Civil liability to those who make a suspicious activity report in good faith.

Unlock your growth potential

New support tools launched by the Department for Business, Innovation and Skills (BIS).

The state of business finance

This set of three reports describe ACCA’s ambitious global investigation into the state of business finance.

Global economic conditions survey report: Q3, 2014

This is the 23rd edition of the ACCA–IMA Global Economic Conditions Survey Report.

Corporate Governance Code

The new Code has been published and applies to accounting periods beginning on or after 1 October 2014 for all companies with a premium listing of equity shares regardless of whether they are incorporated in the UK or elsewhere.

The business case for diversity management

This joint ACCA–ESRC report investigates the limitations of current diversity management and what could be done to help organisations benefit from greater diversity and inclusive cultures.

Towards better diversity management

This paper discusses the limitations of current diversity management and at what could be done to help organisations benefit from greater diversity and inclusive cultures.