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Checklist: getting more from your board members

The members of your board are responsible for major decisions on how your business is run - and could be responsible for its failure if they don’t carry out their responsibilities effectively.

Checklist: making your business more green

Every business has an environmental impact. This checklist helps you assess the impact you have and the changes you can make to minimise that damage.

Checklist: forming a business

When forming a business, make sure you get it right from the start. Check the key considerations and legal requirements to prevent expensive mistakes.

Checklist: dealing with an accident

There are a number of simple measures you can take to help minimise the chances of an accident happening – and the implications in the event that one does.

Checklist: delegating effectively

It’s not possible to do everything yourself – and it isn’t good for employee satisfaction, either. Use our checklist to learn how to delegate tasks successfully.

Checklist: benchmarking

Benchmarking provides a useful way to measure how effective your processes are, compared to competitors

Checklist: managing change

Any change in the workplace can make people nervous – but if handled well it can bring huge benefits. This checklist shows you how to implement change.

Checklist: choosing premises

The type of business premises you choose can have a big effect on your productivity, your employees’ happiness – and your business overheads

Checklist: carrying out a SWOT analysis

A SWOT analysis means looking at your business’s strengths, weaknesses, opportunities and threats, so that you can capitalise on what you do well and understand where you might be at a disadvantage.

Alternative dispute resolution guidance

Understanding the process can help your clients and add value to your practice

Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants

ACCA welcomes the opportunity to comment on the proposals to revise the Code to promote the role and mindset expected of professional accountants.

Limiting liability to non-audit clients

Including limitations or exclusions of liability in engagement letters is good risk management practice – as long as it is done carefully and effectively.

Professional indemnity hard market

A look at what's happening and the implications for members and their clients

Digitalisation, SDGs and the future of work: addressing tomorrow's skills and jobs challenges

ACCA, PwC, BSA | The Software Alliance and European Movement International welcome you to a thought-provoking discussion addressing tomorrow's skills and job challenges. This is a side event related to Finland’s Presidency of the Council of the European Union.

Recovering the costs of OPBAS: Feedback on CP19/13 and consultation on fee-rate for 2019/20

ACCA welcomes the opportunity to provide feedback on FCA's proposed fee-rate for OPBAS 2019/20. In the absence of any clarity or assurance on OPBAS’s strategic plan and costs for 2019/20, ACCA is unable to form a clear opinion on the reasonableness of the proposed variable fee-rate. To read in full, please download the consultation response.

Call for Evidence: Regulation of insolvency practitioners - review of current regulatory landscape

ACCA response to call for evidence on the review of the current regulatory framework for insolvency practitioners (IPs) in the UK in order to inform any future changes to the framework.

PSAB consultation on reviewing approach to IPSAS

ACCA welcomes the opportunity to comment on the consultation paper issued by PSAB on Reviewing PSAB’s Approach to International Public Sector Accounting Standards. The ACCA Public Sector Global Forum, staff experts and broader ACCA stakeholders have considered the matters raised and their views are represented in the following. The Public Sector Accounting Board (PSAB) has clearly undertaken a thorough review of the role of International Public Sector Accounting Standards (IPSAS). To read in full, please download the consultation response.

FRC Post Implementation Review of the 2016 Auditing and Ethical Standards

ACCA response to The Financial Reporting Council (FRC) consultation proposing important changes to the UK’s Ethical and Auditing Standards. The FRC proposes to set more stringent ethical rules for auditors, in response to findings from recent audit enforcement cases and from audit inspections. In response to feedback from investors, the FRC also proposes to enhance the quality and content of auditor’s reports in order to improve transparency about what is found in the course of an audit.

Statutory audit services: initial consultation on the Competition and Markets Authority recommendations

ACCA response to BEIS consultation on the CMA’s recommendations to improve audit quality, competition and resilience in the statutory audit services market. These recommentions can be found on the Competition and Markets Authority (CMA) final report published on 18 April 2019.

Charities: improving accounts and reporting

New Charity Commission guidance on benchmarking is now in place

Trustees: how to prepare for the independent examination

Trustees need to understand what an independent examination involves

Technical factsheet: FRS 102 – small company reporting

This technical factsheet has been updated to incorporate the results of the triennial review carried out by the Financial Reporting Council in 2017, which impacts small entities

Technical factsheet: FRS 102 – reporting for medium-sized and large entities

This technical factsheet has been updated to incorporate the results of the triennial review carried out by the Financial Reporting Council in 2017, which impact entities for accounting periods starting on or after 1 January 2019

MTD sign-up issues

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

Ethics today in the financial markets in the decade post crisis:

The CFA Institute and ACCA invite you to their joint breakfast event at the European Parliament to celebrate Global Ethics Day and discuss trust, ethics and professionalism in today's and tomorrow's financial markets.

PII: factors to consider in the hard market

Get the best price by presenting your firm in the best light

Your professional indemnity questions answered

ACCA and Lockton have put together a range of resources to help members get to grip with professional indemnity insurance

What if I can’t get professional indemnity insurance?

ACCA may be able to help

The life cycle of a professional negligence claim

Lockton provides advice on how to handle a negligence claim

Factors behind the professional indemnity insurance shift

Is your PII cost rising? Find out why

Technical factsheet: accountants and competition law

The Competition and Markets Authority summarises key aspects of competition law

Managing cyber risks and attacks

A robust plan will minimise business interruption and reputational damage

Insurance for probate work

Make sure you have the correct professional indemnity insurance in place

The tax cost of extracting a property from a company

Extracting a property from a company back into private beneficial ownership may be a costly affair

Top tips on recovering VAT if you build your own home

A look at the VAT DIY scheme for self-builders

It’s not personal – HMRC wins entrepreneurs’ relief case

The qualifying conditions for entrepreneurs’ relief continue to evolve

The fight against fraud

How to prevent, spot and survive fraud

Maximising entrepreneurs’ relief for directors and shareholders

How to maximise entrepreneurs’ relief and reduce your tax bill when establishing a personal company

Taxing times for children?

A detailed look at taxation and the under-18s

Reimbursement or disbursement

Knowing the difference is important in getting the right VAT treatment

How to reduce HMRC’s VAT penalties

Reduce confusion around VAT penalties

Accountants and competition law

The key aspects of competition law and practical suggestions on how accountants can encourage businesses to stay on the right side of the law

Post-cessation expenses

A close look at post-cessation expenses claims can save traders money

To file or not to file?

HMRC’s U-turn on the requirement to file tax returns by directors

Part disposal of land and capital gains tax

An overview with examples together with consideration of when an s242 can apply

Changes to the capital gains tax on disposals of UK land and property

Be aware of CGT when disposing of land and property

Cyber risks: accountancy firms' exposure

How can your practice defend itself against a possible cyber incident?

Can a child own shares in a private company?

A look at the key considerations of giving shares to minors

Accounting by limited liability partnerships

A topical summary of the new SORP for LLPs

Alternative dispute resolution – a refresher

ADR can help resolve otherwise time-consuming tax disputes with HMRC