Technical resources

Northern Ireland consultation with the Small Business Commissioner

An SME and SMP roundtable consultation in Northern Ireland with the UK Small Business Commissioner, addressing a range of issues in Northern Ireland from skills shortages to late payment.

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.

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.

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.

Market Demand for Professional Accountancy Services in the Asia-Pacific

Report findings illustrate that the demand for professional accountancy services has not decreased. In fact, it is now required even more urgently to address the challenges posed by the pandemic, as well as to harness opportunities for business growth.

Accounting for Trust in Governmental Reporting

An ACCA-sponsored report written by Dr. Ekaterina Svetlova and Dr. Silvia Pazzi from the University of Leicester calls on governmental financial planners to make government reporting more accessible, engaging and technologically advanced

Certainty in tax

First published in 2014, this report examines certainty which, along with simplicity and stability, is one of the cornerstones of a good tax system: but why is it important? How can policymakers encourage certainty? Are there occasions when an uncertain outcome might be unavoidable, or even justified?

Ethics in a Covid-19 world

This white paper – developed as part of our global focus on rethinking business for a sustainable recovery – explores what ethics now means in a Covid-19 world, looking at the key areas of challenges that organisations are experiencing.

Stability in tax

First published in 2015, this report examines stability which, along with simplicity and certainty, is one of the cornerstones of a good tax system: but why is it important? In the face of changing economic and social demands, and not least the impact of the COVID19 pandemic, how best can change be managed?

Simplicity in tax

irst published in 2013, this report examines simplicity which, along with certainty and stability, is one of the cornerstones of a good tax system: but why is it important? How can policymakers pursue simplicity? Are there occasions when other factors might justify complexity?

Digitisation and the global pandemic

This report examines the impact of COVID-19 in areas that relate to the digitisation agenda of organisations.

Integrated reporting key to tackling future risks

ACCA report urges companies to promote resource efficiency and value creation as they face Covid-19 recession

Malaysia Business Outlook 2020

A report jointly commissioned by the MIA (Malaysian Institute of Accountants) and ACCA (Association of Chartered Certified Accountants) to provide insights into the collective viewpoints of accounting and finance professionals, with regards to the business outlook for Malaysia in 2020 and in the medium term.

MTD sign-up issues

An update on errors and issues, and what you need to do

Insights into Integrated Reporting

The Insights into Integrated Reporting series is based on our observations from reviewing the integrated reports produced by organisations in the IIRC’s Business Network. Each year, the companies in the Business Network can send their latest integrated reports for review by an Specialist Panel which ACCA convene jointly with the IIRC.

International Public Sector Conference 2019: papers

Here we present the three successful papers submitted for the ACCA International Public Sector Conference 2019.

Integrated reporting in Turkey - current situation, stakeholders' perceptions and expectations

This is a joint research, carried out by ACCA, CFGS and KPMG Turkey and aims to reveal views of the Turkish business world regarding integrated reporting and corporate reporting practices.

Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future

Considering the challenges societies are facing today, it is time to rebalance our tax systems and use tax as a force for good.

The slow path to the top: the careers of women in finance and accounting

The research traces macro-movements in the career trajectories of men and women in finance and accounting. This includes identifying the dimensions of work that either enable or impede the advancement of their respective careers – finding that men and women follow distinct patterns of ascension within the sector.

Global economic conditions survey: Q2, 2018

The Global Economic Conditions Survey (GECS) is the largest regular economic survey of accountants in the world. There was a slight fall in confidence in Q2, but it still remains high from its Q1 peak. However, the dip reflects mounting fears of a trade war between the US and China, which has weighed heavily on sentiment recently.

Growing globally: How SMPs can unlock international ambitions

This report considers how more small and medium-sized enterprises (SMEs) can be encouraged to participate in international trade and the role of small and medium-sized accounting practices (SMPs) in helping to achieve this. In doing so, it also examines the potential for SMPs to support clients through the wider provision of international advisory services.

Business forms: ACCA guides to the options for starting up

Business activities are an essential part of every society. Their success, especially when first starting up, depends on many social and economic variables, but one of the most important things is what legal form the business adopts.

Drivers of change and future skills in Kenya

This report is published by ICPAK and ACCA. It forms part of ACCA's research into the future of accountancy, the drivers of change in the profession and the skills that will be most needed in the future.

Market demand for professional business and advisory services - Singapore, ASEAN region and China

A key driver of regional growth will come from the rise of e-commerce and the digital economy. Businesses that want to seize the opportunities can move faster and more securely by using not only internal know-how, but independent specialist business and advisory services from consultants and experts outside their organisations.

Tenets of good corporate governance

This report sets out key issues for companies to think about when considering their long term business model and strategy. It examines the interrelation between businesses and the context in which they operate, encouraging them to embrace good practice that facilitates long term growth.

Generation Next: managing talent in the public sector

The fourth and final in a series of sector-specific Generation Next studies, this report explores the work preferences and career aspirations of the youngest professionals in the public sector, globally.

Global economic conditions survey: Q1 2018

The first report in 2018 from our joint global survey with IMA shows that economic confidence rebounded strongly in the first quarter of 2018 and is now at its highest level since the series began.

The value of NEDs in SMEs, report by UWE

ACCA is proud to be part in sponsoring The value of non-executive directors to small and medium size enterprises, including a gender perspective, a report by the University of West England.

Brexit impact on financial services: second edition

This report describes the impact of Brexit, as perceived by professional accountants working in financial services globally.

Key audit matters: unlocking the secrets of the audit

This report reviews the first-year implementation of the IAASB's revised auditor reporting standards. It finds that these standards not only provide better information for investors, but also encourage improvements throughout the financial reporting chain.

Hong Kong's Automated Future – An RPA Guide for Finance Functions

KPMG China and ACCA Hong Kong joint report looking at the current state of automation technologies in Hong Kong, with a particular focus on RPA implementation within finance functions.

Insights into integrated reporting 2.0: walking the talk

This report examines the reporting practices of organisations in the International Integrated Reporting Council's Business Network. It highlights the progress made towards integrated reporting over the past year, discusses the challenges that preparers face, and gives practical recommendations to guide more organisations on the path to integrated reporting.

Greater Bay Area Opportunities - Capitalising Hong Kong's Unique Edge

ACCA Hong Kong's recommendations for the HKSAR Government.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.