Standard letters, model accounts and other information

Here we've provided six standard letters (MS Word) which will help a practice when communicating with clients.

• Information requests
• Clearance letter
• Clearance letter final
• Loan reference
• Letter of representations
• Letter of weakness

Model accounts

We have produced the following model accounts for members in the UK:

• FRS 102
• FRS 102 section 1A for small companies (abridged)
• FRS 102 for LLPs
• FRS 105
• Small self-administered pension schemes accounts
• Charitable Incorporated Organisations (CIO) accounts
• Charity company accounts using FRS 102

These are available from ACCA by emailing supportingpractitioners@accaglobal.com and quoting your name and membership number.