Professional accountants - the future: drivers of change and future skills

This global report brings an in-depth insight into the future of the profession - the drivers of change through to 2025

New Support Scheme for Professional Services in Hong Kong

New Support Scheme for Professional Services in Hong Kong. Consultation issued by the Commerce and Economic Development Bureau, Hong Kong

Accounting for innovation: A UK pilot for SMEs

Accounting for Innovation: A pilot study of UK small and medium-sized enterprises and their intangible assets

ACCA response to the IAASB consultation on Enhancing Audit Quality in the Public Interest

ACCA responds to the IAASB public consultation on Audit Quality

Mapping the sustainability reporting landscape

This report analyses the current state of play and proposes terminology, tools and approaches for charting routes through the landscape

Effective whistle-blowing arrangements

The report focuses on the experience of those who develop, operate and oversee speak-up arrangements in global public and private sector organisations.

ACCA response to the FRC's consultation on, Enhancing confidence in audit

ACCA responds to the FRC's consultation on, Enhancing confidence in audit - the Financial Reporting Council’s audit enforcement procedures.

Effective speak-up arrangements for whistle-blowers

Recommendations for developing, operating and overseeing effective speak-up arrangements.

Profitability and cost analysis: an eye on value

This global report by KPMG UK and ACCA evaluates how the enterprise performance management capability within finance functions is providing the business with insightful profitability and cost analysis through appropriate people, processes and technology

Britain's debt

This report examines household financial resilience, and its links with income, credit use and over-indebtedness

Global Economic Conditions survey report: Q1, 2016

The world’s largest quarterly survey of finance professionals highlights that in Q1 2016, businesses are facing a hiring freeze globally

EC public consultation on non-binding guidelines on methodology for reporting non-financial information

The European Commission should clarify the intended scope of auditors' responsibilities in order to avoid widening the expectation gap.

BIS consultation on the UK implementation of the EU non-financial reporting directive

Non-financial information provides crucial context for shareholders to understand companies' development, performance, position and impact.

IESBA consultation on improving the structure of the Code of Ethics for Professional Accountants

ACCA has responded to a consultation by by IESBA on, Improving the structure of the Code of Ethics for Professional Accountants (Phase 1)

Talent equation - First Insights

The new report launches ACCA’s global campaign examining talent management practices in today’s finance function. ‘Talent Equation: First Insights’ reveals the current state of play of finance talent globally.

Tax avoidance

HMRC provides tools to help you spot signs of tax avoidance

Future of audit

The idea of audit as a single, universal service that is the same for all types of entity anywhere in the world, is under unprecedented strain.

Hong Kong's programme for Comprehensive Avoidance of Double Taxation Agreement (CDTA) and Tax Information Exchange Agreement (TIEA)

Hong Kong’s programme for Comprehensive Avoidance of Double Taxation Agreement (CDTA) and Tax Information Exchange Agreement (TIEA). Consultation issued by the Financial Services and the Treasury Bureau, Hong Kong.

Suspicious activity reports

Suspicious activity reports are on the increase

Cybersecurity

Businesses must guard against security breaches

Alignment of taxes

The Office of Tax Simplification has set out seven steps for aligning income tax and national insurance contributions

Employment allowance

The new regulations increase the employment allowance

State pension

The government is providing advice on the new state pension rules

LLPs

The government has responded to the consultation on deregulatory changes for LLPs and qualifying partnerships

Harnessing Potential: The Asia-Pacific Alternative Finance Benchmarking Report

The Asia-Pacific online alternative finance market grew 323% in 2015 to $102.8bn, according to the first comprehensive study of the Asia-Pacific online alternative finance market.

Complete finance professionals in India

This report looks at how Indian businesses are addressing skills gaps in their finance functions

Hiring an intern: ACCA’s best practice guide

Internships play an extremely important role in opening up the accountancy profession as a career path and attracting new talent to the industry.

Proposed revisions to safeguards in the code – Phase 1. IESBA exposure draft (March 2016)

This initial phase of the International Ethics Standards Board for Accountants project aims at enhancing clarity in the code, potentially by removing safeguards contained in it that are now considered inappropriate. ACCA welcomes these proposed changes, asking whether further safeguards could be given to small and medium practices.

The five fundamental ethics principles: time for evaluation? A discussion paper issued by ICAS (March 2016)

ACCA responds to Institute of Chartered Accountants of Scotland proposals

Consultation on guidance on aspects of the ICAEW Code of Ethics (March 2016)

Following ICAEW's code review, ACCA has been consulted to offer guidance on the new code, particularly its focus on ensuring 'public value'

Filling the information black hole: how are fossil fuel companies reporting on the stranded asset risk?

A new survey looks at how fossil fuel companies report on their stranded assets using integrated reporting.

Budget guide

DON'T MISS OUT ON the Budget update

State of the non-profit finance function

This report was developed to provide insight into an important, yet often neglected, aspect of the non-profit sector: the finance function.

Finance Bill 2016: Company Distributions Consultation (Comments from ACCA to HMRC)

ACCA is concerned that changes proposed under Finance Bill 2016 could have undesirable consequences on entrepreneurial companies

Setting high professional standards for public services around the world

This report updates ACCA’s policy positions on a range of themes for public services.

Annual improvements to IFRSs 2014-2016 Cycle (ED/2015/11)

IASB's Exposure Draft Annual Improvements to IFRSs 2014-2016 Cycle covers proposed amendments to IFRS 1, IFRS 12 and IAS 28

Auto-enrolment: small company and LLP exemptions

Changes are due to come into force in April 2016

Charity SORP update

A number of amendments have been made to the regulations

Global Economic Conditions Survey Report: Q4, 2015

The 28th report of the quarterly ACCA–IMA survey: businesses are reporting a fall in income.

CAA/ATOL reporting

New obligations will apply from April 2016

Constant Forward Motion: The evolving phenomenon of cybersecurity regulation and the race to keep up

The report looks at the issue of cybersecurity and how fast changing technology is causing a problem for lawmakers in the race to make effective legislation.

Reporting: clear and concise

The Financial Reporting Council has published a report on developments in corporate reporting

Higher stamp duty land tax - consultation

Details on the consultation and how you can get involved

Pension drawdown

A look at how pension drawdown is taxed

Reasonable excuse - tax returns

You can remove tax return-related penalties if there is a reasonable excuse for not sending the return in on time

Making tax digital

The government's plans continue to cause concern

From Share Value to Shared Value

This report from IMA and ACCA examines the recent shift in focus from share value to the generation of “shared value,” as companies define success in terms of both internal financial returns and external social and economic results.

Farmers' averaging profits

A look at the rules relating to the averaging profits of farmers

IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments

The IFRS Interpretations Committee has published a proposed Interpretation of Standards on uncertainty over income tax treatments and how it affects the accounting for income taxes.

Low Prices, High Expectations - Oil and Gas CFOs in demand

This report takes a closer look at how CFOs are tackling the big investment decisions