ACCA's Benevolent Fund

Our fund is here to help those in need of support

Summary of changes affecting ATOL reporting accountants

The ATOL reporting rules changed on 1 July

ACCA guide to... your website strategy

A good website strategy turns your business and marketing plans into revenues and profits. Learn how to identify your strategy with this guide.

Event report: Collaborative economy and new business models’ challenges

ACCA, UEAPME and European Movement International are delighted to invite you to a lively panel discussion to discuss the main features of these new business models, the opportunities but also their limits, and how policymakers can support innovation while also protecting consumers, workers and communities.

Technical factsheet: exempt regulated activities registration

ACCA accountancy firms in the UK can carry out a limited range of regulated activities, known as exempt regulated activities

Making tax digital for VAT

VAT Notice 700/22: Making Tax Digital for VAT, HMRC guidance and free ACCA member guidance are available

Model accounts

ACCA is updating its successful and regularly requested free proforma model accounts

Anti-money laundering

Under the regulations practitioners 
are required to risk-profile their business.

Technical factsheet: email security

Email security issues are some of the biggest threats to productivity and profitability. This factsheet, produced in partnership with Barclays, looks at the risks and examines the pros and cons of various security methods.

Technical factsheet: accounting and tax treatment of IR 35 deductions in the public sector

The guidance explores whether or not to show the income in the company accounts as net or gross and provides a preferred accounting treatment of the transactions together with journal entries.

Independent Review of the Financial Reporting Council: call for evidence

ACCA's response to Independent Review of the Financial Reporting Council: call for evidence.

Checklist: recruiting

When taking on staff it's vitally important to hire the right person with the right skills to fill company need.

Checklist: inducting new employees

Our step-by step guide will provide everything new employees need and help them to feel settled.

Checklist: getting the right skills mix

Every business needs a range of employee skills to function effectively – from people management and development abilities to financial acumen, and from general sales and negotiation skills to specific industry knowledge.

Checklist: franchising your business

You're ready to grow your business, but need finance. Could franchising be the answer?

Checklist: carrying out health and safety risk assessments

A risk assessment identifies the risks posed by your workplace, practices and processes, and helps you identify, eliminate or reduce those risks.

Accounting Policy Changes: Proposed amendments to IAS 8

Exposure Draft issued for comment by the International Accounting Standards Board in March 2018.

Public consultation: Fitness check on the EU framework for public reporting by companies

ACCA response to public consultation on European Commission's Fitness check on the EU framework for public reporting by companies, issued by the European Commission in May 2018.

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.

Save the date - Collaborative economy and new business models' challenges: from promoting innovation and sustainable entrepreneurship to protecting consumers and workers

ACCA and UEAPME are delighted to invite you to a lively panel discussions to discuss the main features of these new business models, the opportunities but also their limits, and how policymakers can support innovation while also protecting consumers, workers and communities.

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.

Human Rights Metrics: Reaching scale through the Sustainable Finance agenda

The event will focus on key barriers and opportunities in the development of high-quality human rights metrics to guide responsible investment.

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.

Checklist: writing an effective sales letter

There are so many ways to keep in touch with customers or approach new prospects, but a well-written sales letter still has the power to persuade

Checklist: writing a press release

Use this checklist to help you write an effective press release, including how to structure it, what you need to include and what format to use.

Checklist: setting up a pension scheme

All employers are now required to automatically enrol eligible workers into a workplace pension scheme and pay a contribution towards it.

Checklist: securing your IT system

Online criminals are increasingly targeting smaller companies

Checklist: planning your PR

PR activities can help spread the word about your business for much less money than traditional advertising. This checklist explains how to promote your business through the press.

Checklist: introducing an incentive pay scheme

Pay is an important issue for you and your employees. Incentive pay can form a key part of your pay offer if you get your scheme right.

Technical factsheet: prior period errors and adjustments

The purpose of this factsheet is to provide guidance on the accounting and disclosure of prior year adjustments within statutory financial statements

Companies House: suspicious emails

Some practitioners have received emails purporting to be from Companies House

Cyber attacks

Membership of the CiSP will help accountancy firms defend themselves from cyber attacks

Self-assessment filing issues

There are ongoing problems with the SA tax calculator

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.

Consultative Committee of Accountancy Bodies – Ireland technical guidance

The CCAB-I ensures that the profession speaks with a single voice and makes it easier for regulatory bodies to deal with our issues. A selection of CCAB-I guidance papers can be accessed from this page.

ACCA–CA ANZ Response to IPSASB’s 2019 – 2023 Work Plan

This submission is made jointly by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants under their strategic alliance.

Joint BusinessEurope UEAPME ACCA - EU Company Law 'upgraded' package: making the best of digital solutions and cross-border mobility

BusinessEurope, ACCA (the Association of Chartered Certified Accountants) and UEAPME held a lively discussion on how to make the best of digital solutions and cross-border mobility, with the support of EY, kicking off with presentation of the Company Law package by Commissioner Jourovà.

Trusts legal framework factsheets

ACCA members can request a range of legal framework factsheets

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.

Review of the corporate intangible fixed assets regime

ACCA comments on a public consultation issued by the HM Treasury and HM Revenue & Customs in May 2018.

Accountants' reports

The SRA has highlighted its expectations of accountants' reports

Accountants' reports

The SRA has highlighted its expectations of accountants' reports

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.

Invitation: Social Mobility – how can we increase opportunities through training and education?

To shift mentalities we need everyone to be on board and with this in mind the ACCA, PwC, European Movement International and the European Youth Forum are delighted to invite you to a lively debate hosted by Martina Dlabajova, MEP, on how improving training and education can be critical factors for social mobility.

Privacy and protection: specimen policies

The specimen policies, which cover a wide range of issues, are basic examples that will require tailoring to specific circumstances.

Technical factsheet: Employment status: workers

Determining a person’s employment status has been a contentious legal issue since the middle of the 20th century. Although current cases have tended to focus on employment rights, there is a large body of case law around tax, and the principles applied are not always entirely consistent, which adds to the difficulty.

Technical factsheet: Disciplinary, dismissal and grievance procedures

It is very important for employers to ensure that they follow a good procedure in disciplining and dismissing employees. If a fair procedure is not followed, a dismissal is likely to be unfair, no matter how good the employer’s reason for terminating the employment.

Technical factsheet: Dealing with sickness

Staff sickness may be a considerable burden on a business, leading to additional staffing costs and increasing the workload for other workers. While all employers would want to support members of staff who are unwell, sickness absence must be managed otherwise it can cause problems in the workplace.

Technical factsheet: The contract of employment

Every relationship between an employer and an employee is governed by a contract of employment, which is an agreement setting out their mutual obligations. The contract starts as soon as the employee starts work, and if there are no written terms, the parties’ obligations are implied by looking at how the parties conduct their relationship on a day-to-day basis.