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.

Budget Submission 2017/18. Issued by the Financial Secretary Hong Kong

Budget Submission 2017/18. Issued by the Financial Secretary, Hong Kong

Consultation Paper on measures to counter BEPS Hong Kong

Consultation Paper on measures to counter Base Erosion & Profit Shifting Issued by the Financial Services and the Treasury Bureau, Hong Kong

Triennial review of UK and Ireland accounting standards

ACCA has responded to a consultation document issued by the Financial Reporting Council on the approach to changes in IFRS.

Simplification of the Corporation Tax computation

ACCA comments on the proposals issued by the Office of Tax Simplification (OTS) on the Simplification of the Corporation Tax computation.

Third Country Auditor Deregistration Procedures

ACCA has responded to a public consultation issued by the Financial Reporting Council (FRC) on Third Country Auditor Deregistration Procedures.

Charities SORP

ACCA has responded to an invitation, sponsored by the Charity Commission and the Office of the Scottish Charity Regulator, to comment on the Charities SORP

Smarter cities, simpler cities: Accounting for the city of the future - spotlight on India

This report explores what is meant by a 'smart city', smart city adoption globally and the role professional accountants play in the journey a city undertakes to becoming 'smart'.

Enterprise Performance Management: an eye on performance

This report is the culmination of three surveys jointly commissioned by ACCA and KPMG to assess how EPM can support business planning, reporting and analysis.

2017-2019 PIOB Strategy

ACCA response to the Public Interest Oversight Board's invitation to comment on the 2017-2019 PIOB Strategy

Corporate culture and governance event January 2017

ACCA and ecoDA host a panel discussion on aligning corporate governance and culture, January 2017, Brussels

Response to HM Treasury consultation on the transposition of the Fourth Money Laundering Directive

ACCA has responded to the steps the government proposes to take to meet the UK's obligation to transpose the Fourth Money Laundering Directive into national law.

Professional accountants - the future: generation next

The report shares insights on the work preferences and career aspirations of the youngest generation in accounting and finance today.

Proposed Enhancements to The Stock Exchange of Hong Kong Limited

Proposed Enhancements to The Stock Exchange of Hong Kong Limited (Exchange)’s Decision-Making and Governance Structure for Listing Regulation Consultation issued by the Hong Kong Stock Exchange and SFC

China's next 100 global giants 2016 edition

Two years on from the first global giants report, this report identifies the next generation of 100 fastest-emerging Chinese businesses that will be competing globally over the next three to five years.

Indirect taxes - current trends across South Asia and UAE

ACCA and EY look at the evolution of VAT and current trends of indirect taxes across South Asia and UAE in this joint report

ACCA response to HMRC consultation on Making Tax Digital

ACCA has responded to the six HMRC's consultation papers on 'Making Tax Digital' issued in August 2016.

BIS Select committee corporate governance inquiry

ACCA has responded to an invitation to comment issued by the House of Commons Business, Innovation, and Skills (BIS) Select Committee

IASB Definition of a business and accounting for previously held interests

ACCA has responded to an invitation to comment from the International Accounting Standards Board on its draft definition of a business and accounting for previously held interests.

FRC consultation on FRS102 implementation issues

ACCA has responded to an invitation to comment issued by the Financial Reporting Council on FRS102 implementation issues.

ACCA response to FASB agenda consultation

ACCA has responded to an invitation to comment issued by the Financial Accounting Standards Board (FASB).

HMRC consultation on tackling offshore tax evasion - a requirement to correct

ACCA has responded to a consultation by HM Revenue & Customs on tackling offshore tax evasion

Global economic conditions survey report: Q3, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q3 2016, despite a rise in key confidence indicators, conditions in the global economy remain subdued.

Technical factsheet: effective risk management

Risk affects all organisations. It can have far-reaching consequences in terms of economic performance, environmental and safety outcomes, and professional reputation. Managing risk effectively and risk optimisation, therefore, will help enterprises of all sizes and in all business sectors to perform well in an increasingly uncertain environment.

Technical factsheet: alternative forms of finance

This replaces factsheet 186 of the same name, which was updated in 2014. Over the past few years, some traditional forms of finance have become harder for companies, particularly SMEs, to access. This factsheet will consider the most prominent sources of alternative finance, their main features and the amounts that can be obtained.

Strengthening Tax Avoidance Sanctions and Deterrents

ACCA response to HMRC consultation, Strengthening Tax Avoidance Sanctions and Deterrents.

SME development in ASEAN

As the 10 Association of Southeast Asian Nations (ASEAN) member states move towards closer economic integration, this discussion paper highlights the key measures being developed – and what more needs to happen – to help SMEs thrive in this new environment.

Off-payroll working in the public sector: reform of the intermediaries legislation

We consider that the introduction the proposed changes to IR35 will reduce the attractiveness of public sector contracts to all but the largest of service providers. We would strongly urge the Government to reconsider the proposed changes

ACCA response to COSO ERM consultation

ACCA response to a public exposure draft issued by the Committee of Sponsoring Organisations of the Treadway Commission, 'Enterprise Risk Management – Aligning Risk with Strategy and Performance'.

FinTech - transforming finance

This report explores the transformation underway as a result of the continued expansion of FinTech and its ongoing impact across the financial services landscape.

Digital finance function: introduction

Introduction to the series jointly run by ACCA and PwC and exploring the challenges that digital disruption brings to the finance function.

Technical factsheet: FRS 102 – transition issues for small companies

This factsheet addresses the issues for small companies arising from FRS 102

Reporting matters of material significance to a UK charity regulator

We agree that the prompt reporting of materially significant issues should be promoted. It is also important that the regulators clarify whether all qualifications should be automatically reported to the regulator, or whether there are some audit/examination qualifications which may not be judged of material significance to the regulator.

Independent examination of charity accounts: directions and guidance for examiners

Overall we are very supportive of the directions and supporting guidance to set out what is expected of an Independent Examination (IE). We do have some suggestions and improvements, particularly bearing in mind that the document is aimed at both the paid professionally qualified examiners and also the 'lay', sometimes unpaid examiners.

Making tax digital: September 2016 update

Following several months of anticipation, HMRC has produced a suite of six consultations on Making Tax Digital

CMA interim report on the legal services market study

An effective regulatory framework would promote trust in the legal profession, which is fundamental to reducing levels of unmet demand.

Technical factsheet: FRS 102 – transition issues for medium-sized and large companies

FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, is based on the principles found in International Financial Reporting Standards (IFRSs), specifically IFRS for SMEs.

Innovation and ERM: partners in managing the waves of disruption

A joint report with the Institute of Management Accountants (IMA) looking at how enterprise risk management (ERM) and innovation together can provide businesses with the tools to combat waves of disruption.

HM Treasury consultation on delivery of reforms to corporation tax loss relief

HM Treasury consultation on delivery of reforms to corporation tax loss relief

Meeting Users’ Information Needs: The Use and Usefulness of Integrated Reporting

The first study to directly poll the views of the users of financial information on integrated reporting, this research report explores how providers of financial capital perceive and the Framework’s potential for providing decision-useful information.

Factors Affecting Preparers' and Auditors' Judgements about Materiality and Conciseness in Integrated Reporting

This exceptionally ambitious report explores the issues of materiality and conciseness in Integrated Reporting () from the perspectives of corporate report preparers and auditors. It provides timely evidence about emerging practices that will be helpful for the further development of .

HM Gov consultation on tax deductibility of corporate interest expense

ACCA fully recognises the Government's desire to demonstrate the UK's leadership in implementing the G20 and OECD recommendations.

Global Economic Conditions Survey Report: Q2, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q2 2016, declining income remained the biggest concern of businesses.

Technical factsheet: Changes to FRS 102 for small entities (section 1a)

In July 2015 amendments were made to FRS 102 to incorporate the new small entities regime and make other amendments necessary to maintain consistency with company law.

Technical factsheet: pension scheme lifetime allowance protection

Lifetime allowance applies to all pension receipts, whether from a defined contribution or defined benefit scheme, and also where life insurance is paid from a registered scheme

HM Gov consultation - Business rates: delivering more frequent revaluations

ACCA urges the Government to reconsider whether delivering more frequent revaluations would be of benefit in the current economic climate.

Directors’, CFOs’ and auditors’ perceptions of audit quality

This report compares the perceptions of auditors, CFOs and directors on the relative importance of 10 key audit quality attributes identified by prior research.

CFOs and the C-suite: focusing on effective collaboration

This report examines the importance of collaboration in the context of innovation and the current business environment and explores what lies at the heart of successful CFO collaboration.

Financial management and business success – a guide for entrepreneurs

A guide designed to help small businesses understand the importance of financial literacy and to guide them through the basic elements.

All aboard the transparency express

A report providing an overview of the recent changes to audit in Singapore due the adoption of the International Standards on Auditing (ISAs) pertaining to auditor's reports - the 700 series.