Independent review of the Financial Reporting Council's enforcement procedures sanctions

ACCA submission to the Review Panel as part of an independent review of the FRC's enforcement procedures sanctions.

Jobs of tomorrow: what educational skills do we need?

ACCA and PwC hosted a joint event looking at the shortage of skills needed for a healthy European Economy.

Brexit impact on financial services

This paper examines the impact of the UK's decision to exit the European Union (EU), i.e. 'Brexit' on the financial services (FS) sector.

ACCA’s contribution to the EC consultation on whistleblowing protection

ACCA’s contribution to the European Commission's consultation on whistleblowing protection.

ACCA response to FRC Proposals to make minor revisions to ISA UK 330 and Withdraw Practice Note 16

ACCA's response to FRC's proposals to: Make minor revisions to ISA (UK) 330 (Revised June 2016) The Auditor’s Responses to Assessed Risks and ISA (UK) 505 External Confirmations; and Withdraw Practice Note 16 – Bank Reports for Audit Purposes in the United Kingdom

Public consultation on the operations of the European Supervisory Authorities

ACCA response to a consultation on the operations of the European Supervisory Authorities.

ACCA response to IEASB exposure draft: Improving the Structure of the Code of Ethics for Professional Accountants Phase 2

ACCA response to IEASB exposure draft: Improving the Structure of the Code of Ethics for Professional Accountants - Phase 2

Banishing bias? Audit, objectivity and the value of professional scepticism

This report explores the importance of cognitive biases to the audit process. It explains how these biases are central to improving the exercise of professional scepticism and to understanding the fundamental ethical principle of objectivity.

Proposed enhancements to Hong Kong tax system

Proposed enhancements to Hong Kong tax system. Issued by the Financial Secretary, Hong Kong

Framework implementation feedback

ACCA welcomes this opportunity to respond to International Integrated Reporting Council's (IIRC) invitation to comment on the implementation of the International Framework (‘the Framework’).

IESBA revisions to part C of the extant code

ACCA comments on the International Ethics Standards Board for Accountants (IESBA) revisions to part C of the extant code.

IESBA Code revisions Phase 2

ACCA comments on the proposed revisions pertaining to safeguards in the Code – phase 2 and related conforming amendments, issued by the International Ethics Standards Board for Accountants (IESBA).

HMRC Anti-money laundering supervisory regime call for further information

ACCA response to HMRC's call for further comment on anti-money laundering supervisory regime.

Divided we fall distributed we stand. The professional accountant’s guide to distributed ledgers and blockchain

This report explores the concept of distributed ledgers, often referred to as blockchain, with the aim of illuminating this area by exploring what a distributed ledger is, where it might have commercial applications and how it relates to accountancy and finance professionals.

Money Laundering Regulations 2017

Comments from ACCA on a public consultation issued by HM Treasury on Money Laundering Regulations 2017.

Tenets of business law

This report sets out the four key business law principles that ACCA believes underpin a good environment for doing business, and the five mechanisms to put meaning into practice.

Insights into Integrated Reporting: challenges and best practice responses

ACCA has critiqued 41 corporate reports from the Integrated Reporting Business Network and draws together areas for improvement as well as advice for organisations new to integrated reporting.

Global economic conditions survey: Q1, 2017

Our joint global survey with IMA shows that economic confidence is at its highest since 2015, driven mainly by the US where investors are hopeful that a combination of fiscal reform and deregulation will provide a boost to economic growth.

Comments on Annual improvements to IFRS standards 2015-2017 cycle

Comments from ACCA on Annual improvements to IFRS standards 2015 – 2017 cycle: An exposure draft issued by the International Accounting Standards Board.

Exploring the Demand for Agreed-Upon Procedures Engagements

ACCA welcomes the opportunity to comment on the discussion paper issued by the International Auditing and Assurance Standards Board (IAASB) on Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services and the Implications for the IAASB’s International Standards.

Improving the statement of cash flows

ACCA response to the consultation from the Financial Reporting Council on improving cash flow statements.

G20 public trust in tax

This report, published jointly by ACCA, IFAC and CA ANZ, is the first ever in-depth study of people’s views and who they trust on international taxation across all of the G20 Nations.

The Living Wage

ACCA and the Living Wage Foundation have worked together to jointly issue two reports that explore agendas and issues around the world related to global adoption of a Living Wage.

Risks and opportunities of blockchain and distributed ledgers

Watch highlights from the ACCA and EY panel discussion on the risks and opportunities of blockchain and distributed ledger technology (BDLT).

The pitfalls of incorporating a letting business

A look at the issues for landlords around incorporation

Scottish tax rates

The Scottish Finance Bill 2017/18 has been passed by the Scottish Parliament

Benefits reporting

There is no longer an £8,500 remuneration limit

Annual tax on enveloped dwellings (ATED)

HMRC has created a new digital service for the ATED

Dividend allowance

Calculations and impact of the dividend allowance

Interest payable on loans relating to property income from residential properties

This measure will restrict relief for finance costs on residential properties to the basic rate of income tax and will be introduced over four years from 6 April 2017.

Personal savings allowance

From 6 April 2016, basic rate taxpayers can earn up to £1,000 in savings income tax-free. Higher rate taxpayers can earn up to £500.

Landlords' options under Making Tax Digital

Landlords will be able to use the cash basis rather than GAAP

Guide to Budget 2017

ACCA's Guide To... Budget 2017 and Guide To... Tax Rates and Allowances 2017 are now available

Consultation paper on Enhancing Anti-Money Laundering

Consultation paper on Enhancing Anti-Money Laundering Regulation of Designated Non-Financial Businesses and Professions Issued by the Financial Services and the Treasury Bureau, Hong Kong

Enhancing Transparency of Beneficial Ownership of Hong Kong Companies

Consultation Paper on Enhancing Transparency of Beneficial Ownership of Hong Kong Companies Issued by the Financial Services and the Treasury Bureau, Hong Kong

Finance bill inquiry 2017

ACCA's written evidence to the UK's House of Lords Finance bill subcommittee, in response to a call for evidence for the annual inquiry into the UK Finance Bill.

Integration between finance and other functions in china

Changes in economic performance in China have led to an increased focus on strategy and performance management across the State Owned Enterprises (SOEs). This report examines, with input from Finance professionals in China, how aligning performance management to business strategy and effectively partnering with the business can improve performance monitoring.

Integration between finance and other functions in china

Changes in economic performance in China have led to an increased focus on strategy and performance management across the State Owned Enterprises (SOEs). This report examines, with input from Finance professionals in China, how aligning performance management to business strategy and effectively partnering with the business can improve performance monitoring.

Sustainability reporting: the evolving landscape in Pakistan

This report examines the changes in sustainability reporting in Pakistan and in doing so aims to find the key benefits that lead organisations to report on sustainability.

Corporate governance reform green paper response

ACCA's response to the green paper 'Corporate Governance Reform' issued by the Department for Business Energy and Industrial Strategy.

Bringing values to life through communication

ACCA and Black Sun are jointly organising an event to explore how business leaders can embed values in organisations through ongoing communications.

Exploring the Growing Use of Technology in the Audit

ACCA comments on the consultation paper issued by the International Auditing and Assurance Standards Board (IAASB) on Exploring the Growing Use of Technology in the Audit, with a focus on Data Analytics.

Preventive restructuring and second chance for entrepreneurs: what's in it for SMEs?

ACCA, BusinessEurope, and UEAPME together present a conference, organised under the auspices of the Maltese Presidency of the Council of the European Union, to discuss recent EU insolvency proposals and their impact on SMEs.

Finance shared services careers: opportunity or end game?

ACCA surveyed over 260 shared service leaders to gain their insights about what attracts them to a finance role in shared services or in a more encompassing Global Business Services (GBS) model.

ACCA president debate 8 February 2017

ACCA's first President's debate for 2017 was held in Brussels on the topic of 'accounting for natural resources'. Here we present a short video of the event featuring interviews with the main speakers.

Recommendations of the Task Force on Climate-related Financial Disclosures

ACCA’s response to the Financial Stability Board

Supporting Credibility and Trust in Emerging Forms of External Reporting Ten Key Challenges for Assurance Engagements

ACCA comments on the discussion paper issued by the International Auditing and Assurance Standards Board (IAASB) on supporting credibility and trust in emerging forms of external reporting (EER).

Business models of the future: emerging value creation

This report examines six business models assessing their characteristics and the world in which they operate using the 'Full Stack' framework. The report also examines the role professional accountants play in start-ups and larger organisations seeking to learn from new business models.

Global economic conditions survey: Q4, 2016

The world’s largest quarterly survey of finance professionals suggests that global business confidence in Q4 2016 has dropped amid on-going political and economic uncertainty.

ACCA culture-governance tool

Corporate culture encourages behaviours that support or impede the achievement of organisational objectives. The challenge is understanding how to nurture a culture that promotes behaviours consistent with organisational objectives. The ACCA culture-governance tool seeks to support organisations with their culture goals.