ACCA, March 2010. In January 2010, ACCA and the Federation of Small Businesses (FSB) brought together politicians, researchers and professional accountants in a debate on the future of the equality and diversity agenda, prompted by the controversy surrounding the government’s Equality Bill. Attendees considered the role of smaller employers in promoting equality and diversity in a non-coercive environment. This policy paper brings together the key facts and figures emerging from that debate, and records ACCA’s recommendations to policy makers, employers and their advisors.