https://www.accaglobal.com/gb/en.html
ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants.
acca global
https://www.accaglobal.com/crsh/en/technical-activities/technical-resources-search/2019/november/guide-suing.html
When things go sour, your priority is to settle disputes peacefully, but there may be times when you have to resort to using the law
acca globalguidesuing
https://www.accaglobal.com/ubcs/en/member/sectors/internal-audit/our-publications/integrated-assurance-shine-brighter.html
Lee Glover explores how Internal Audit can align its efforts with other assurance providers to create a cohesive and comprehensive assurance framework
shine brighteracca globalintegratedassurance
https://www.accaglobal.com/pk/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/iht2-2023.html
In the Paper F6 (UK) exam, there will always be a minimum of five marks on inheritance tax. This two-part article will look at those aspects of inheritance tax...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/groups-2015.html
It is important that Paper F6 (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this...
acca qualificationgroupsstudentsglobal
https://www.accaglobal.com/ubcs/en/member/discover/cpd-articles/corporate-reporting/mcqs/ifrs9-ready.html
Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read...
acca globalchallengingtimeaheadputting
https://www.accaglobal.com/sg/en/technical-activities/technical-resources-search/2013/may/srt-overview.html
ACCA UK have produces a series of articles on residence and domicile, following the introduction of the statutory residence test from 6 April 2013.
test overviewlegislative changesacca globalstatutoryresidence
https://www.accaglobal.com/ie/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive_2022/August/Prohibition-provision-accountancy-services-Russia.html
A summary of new regulations impacting on accountants
accountancy servicesacca globalprohibitionprovisionrussia
https://www.accaglobal.com/an/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/examiners-reports1/lesotho.html
Examiners' reports and guidance for the ACCA Lesotho Taxation (TX) exam. The purpose of the reports is to offer candidates Examiner's reports for the Lesotho...
acca globaltxlsoguidanceexamining
https://www.accaglobal.com/ubcs/en/technical-activities/technical-resources-search/2011/december.html
ACCA technical resources
acca globaldecember
https://www.accaglobal.com/hk/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/iht2-2022/iht-2022q.html
In the Paper F6 (UK) exam, there will always be a minimum of five marks on inheritance tax. This two-part article will look at those aspects of inheritance tax...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/crsh/en/member/discover/cpd-articles/leadership-management/mcqs/yeung-feb19mcq.html
acca globalpassionatejob
https://www.accaglobal.com/us/en/qualifications/glance/acca/overview.html
Open doors to opportunities all over the world with the ACCA Qualification. Learn how global employers seek out ACCA members to lead their business to...
acca qualificationglobal
https://www.accaglobal.com/sg/en/technical-activities/technical-resources-search/2021/january.html
acca globaljanuary
https://www.accaglobal.com/crsh/en/member/discover/cpd-articles/financial-management/mcqs/05May_CAR_Values_IE.html
Multiple-choice questions. In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread...
acca globalworkpurpose
https://www.accaglobal.com/my/en/member/member-networks/young-members-network.html
ACCA Young Members Network, committee members and events
young membersaccanetworkglobal
https://www.accaglobal.com/sg/en/professional-insights/pro-accountants-the-future/drivers-of-change-in-the-public-sector/50-drivers-of-change-in-the-public-sector-kenya.html
Kenya's professional accountants play a critical role in the public sector, against a challenging backdrop of population growth and political instability
public sectordriverschangekenyaacca
https://www.accaglobal.com/lk/en/technical-activities/technical-resources-search/2021/february.html
acca globalfebruary
https://www.accaglobal.com/crsh/en/technical-activities/technical-resources-search/2020/june/tf-client-due-diligence.html
Client due diligence (CDD) is an important measure available to accountants to prevent money laundering and avoid their practices being used by criminals to...
client due diligenceacca globaltechnicalfactsheet
https://www.accaglobal.com/ubcs/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/sept20-rev-pt1.html
Revising for the September 2020 exam session (Part 1)
revisingseptemberexamsessionpart
https://www.accaglobal.com/caribbean/en/technical-activities/technical-resources-search/2021/november/ebns-2021-acca-scaling-up-business-action-for-nature.html
Business leaders and policymakers will meet on 30 November and 1 December at the 2021 European Business and Nature Summit (EBNS) - a high-level political and...
europeanbusinessnaturesummitscaling
https://www.accaglobal.com/middle-east/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/ihtcgt-2024-2.html
Inheritance tax (IHT) and capital gains tax (CGT) are tricky taxes, each with their own exemptions and reliefs, and different methods of calculating the tax...
inheritance taxcapital gainsatxukacca
https://www.accaglobal.com/vn/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/ihtcgt-2022-1.html
Inheritance tax (IHT) and capital gains tax (CGT) are tricky taxes, each with their own exemptions and reliefs, and different methods of calculating the tax...
inheritance taxcapital gainsatxukacca
https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/examiners-reports1/pakistan.html
Examiners' reports and guidance for the ACCA Taxation (TX) exam. The purpose of the reports is to offer candidates Examiner's reports for the Pakistan variant...
acca globalttxpknguidanceexamining
https://www.accaglobal.com/russia/en/technical-activities/technical-resources-search/2023/December.html
acca globaldecember
https://www.accaglobal.com/pk/en/technical-activities/uk-tech/in-practice-ezine-archive/In-Practice-archive-2025/April/The-increasing-financial-impact-of-cyber-crime.html
How cybersecurity regulatory pressures are affecting accountancy
financial impactacca globalincreasingcybercrime
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f9/FM-mock-exams.html
FM mock and debrief videos
mock examacca globalfmdebriefvideo
https://www.accaglobal.com/ca/en/technical-activities/technical-resources-search/2012/march/implementation-charities-act-2011.html
The Charities Act 2011 comes into force on 14 March 2012 and consolidates previous charities legislation into a single Act.
charities actacca globalimplementation
https://www.accaglobal.com/gb/en/student/exam-entry-and-administration/enter-an-exam/exam-journey-and-support/exam-support-getreadymodules.html
Get Ready Modules tools to navigate your study plans
get readyacca globalkickstartmodules
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2019-2/corptax-2019a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/crsh/en/technical-activities/technical-resources-search/2013/october/gecsr-2013-q3.html
The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world,...
economic conditionssurvey reportglobalacca
https://www.accaglobal.com/ie/en/member/sectors/internal-audit/our-publications/bridging-the-gap-between-human-rights-and-business.html
How auditors are key to helping companies implement the UK's Modern Slavery Act 2015.
human rightsacca globalbridginggapbusiness
https://www.accaglobal.com/crsh/en/about-us/regulation/disciplinary-and-regulatory-hearings/Interim.html
This page gives access to notice of hearings for ACCA's Interim Order Committees. Follow the links to download PDF versions of the decisions of Hearing news...
interim orderdecisionsaccacommitteeglobal
https://www.accaglobal.com/sg/en/technical-activities/technical-resources-search/2013/january/tc-hmrc-v-khawaja.html
Level and quality of proof required by HMRC when levying penalties
acca globalhmrcvkhawaja
https://www.accaglobal.com/caribbean/en/member/sectors/internal-audit/learn/audit-resource-management.html
Internal Audit plans require a risk-based approach, co-ordination on other sources of assurances, and the need to establish the right level of resourcing to...
audit planningbriefguideinternal
https://www.accaglobal.com/an/en/member/discover/cpd-articles/governance-risk-control/mcqs/vietnam-investment.html
Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read...
investing sustainablyacca globalvietnam
https://www.accaglobal.com/crsh/en/learning-provider/registered-learning-partner/registered-learning-partner-directory/phoenix.html
Registered Learning Partner Directory Listing for Phoenix Financial Training
financial trainingacca globalphoenix
https://www.accaglobal.com/uk/en/member/sectors/internal-audit/internal-auditor-profiles/zainab-kazmi.html
Zainab Kazmi is an internal auditor at ACCA
acca globalzainabkazmi
https://www.accaglobal.com/sg/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditor-liability.html
What is a fair and reasonable punishment for auditor liability?
auditor liabilityacca global
https://www.accaglobal.com/uk/en/technical-activities/uk-tech/in-practice/2021/December/how-to-create-marketing-plan.html
Philippa Jordan, marketing manager at PracticeWeb, guides you through the process
marketing planacca globalcreate
https://www.accaglobal.com/hk/en/member/discover/cpd-articles/business-management/mcqs/gender-jul22-mcqs.html
In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before...
gender pay gapacca globaltacklereporting
https://www.accaglobal.com/caribbean/en/member/discover/cpd-articles/business-law/mcqs/public-listings-mcqs.html
Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read...
acca globalchangepubliclistings
https://www.accaglobal.com/ubcs/en/technical-activities/technical-resources-search/2017/august/ethics-and-trust-in-a-digital-age.html
This report draws on the views of 10,000 members, students and business leaders globally to examine the challenges raised by new technologies. Through a range...
digital ageacca globalethicstrust
https://www.accaglobal.com/sg/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/sept20-rev-pt1.html
Revising for the September 2020 exam session (Part 1)
revisingseptemberexamsessionpart
https://www.accaglobal.com/crsh/en/member/discover/cpd-articles/business-management/mcqs/evaluating-performance.html
Multiple choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read...
management theoriesseven waysevaluate performanceacca global
https://www.accaglobal.com/pk/en/technical-activities/uk-tech/in-practice-ezine-archive/In-Practice-archive-2025/June/Redesigned-qualification-redefined-profession.html
Help shape the conversation on the future ACCA qualification
acca globalredesignedqualificationredefinedprofession
https://www.accaglobal.com/in/en/technical-activities/academic-research.html
Find out about ACCA's programme of prestigious and globally reaching academic funding, research and publishing.
academic researchacca global
https://www.accaglobal.com/crsh/en/professional-insights/pro-accountants-the-future/somoclo.html
How should professional accountants embrace social, mobile and cloud technologies?
acca globaltechnologies
https://www.accaglobal.com/middle-east/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive_2022/April/intangible-fixed-assets-common-errors.html
How to avoid the five areas which produce the most mistakes
fixed assetscommon errorsacca globalintangible
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/gains2-2015.html
The second of a two-part article focuses on shares, reliefs, and the way in which gains made by limited companies are taxed
chargeable gainsacca qualificationstudentsglobal
https://www.accaglobal.com/ubcs/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive_2021/September/late-payment-penalty-calculations.html
We explain the changes to penalties for VAT and ITSA
late paymentacca globalpenaltycalculations
https://www.accaglobal.com/pk/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive_2022/March/Lowdown-Scottish-Budget-2022-23.html
Keeping tabs on public sector spending in Scotland
scottish budgetacca globallowdown
https://www.accaglobal.com/an/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive_2023/November/Government-delays-drops-green-other-property-related-proposals.html
The government has announced delays to various green and other proposals affecting property
governmentdelaysdropsgreenproperty
https://www.accaglobal.com/caribbean/en/technical-activities/technical-resources-search/2014/december/cdr1325.html
Comments from ACCA to the Climate Disclosure Standards Board (CDSB).
cdsb frameworkacca globalconsultationupdated
https://www.accaglobal.com/middle-east/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive_2022/August/Free-practitioner-webinar-series-risk.html
Boost your knowledge with two sessions on demand
webinar seriesacca globalfreepractitionerrisk
https://www.accaglobal.com/ubcs/en/technical-activities/technical-resources-search/2007/january/colley-hillberg.html
The case concerns the validity of a claim for hold-over relief
acca globalcolleyhillbergvclements
https://www.accaglobal.com/africa/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive_2023/August/Secrets-successful-advisers.html
Learn the strategies for a successful practice from the best
acca globalsecretssuccessfuladvisers
https://www.accaglobal.com/uk/en/member/discover/cpd-articles/audit-assurance/mcqs/auditing-isas.html
In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before...
acca globalpracticalauditingclarifiedisas
https://www.accaglobal.com/sg/en/professional-insights/global-profession/twelve-tenets-of-tax/efficiency.html
acca globalefficiency
https://www.accaglobal.com/ubcs/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive-2024/December/Free-webinars-podcasts-practitioners.html
Top up your CPD with our latest webinars
free webinarsacca globalpodcastspractitioners
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/cbe-question-practice/SBRdebrief.html
Guidance on how to debrief your question practice
acca globaldebriefexam
https://www.accaglobal.com/pk/en/student/sa/professional-skills/headstart-career.html
Headstart your career
acca globalheadstartcareer
https://www.accaglobal.com/russia/en/member/discover/cpd-articles/financial-management/mcqs/about-eva.html
Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read...
acca globaleva
https://www.accaglobal.com/pk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles/big-data.html
Big data is now in the P3 syllabus
big dataacca global
https://www.accaglobal.com/in/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive_2023/September/Changes-R-and-D-tax-reliefs.html
A detailed look at the changes that kicked in in August
acca globalchangesrtax
https://www.accaglobal.com/russia/en/member/discover/cpd-articles/corporate-reporting/mcqs/ifrs3-combinationsmcq.html
Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read...
business combinationsacca globalifrsrevised
https://www.accaglobal.com/pk/en/professional-insights/pro-accountants-the-future/drivers-of-change-in-the-public-sector/50-drivers-of-change-in-the-public-sector-pakistan.html
A rapidly increasing population will generate a need for more public services, better infrastructure and employment opportunities
public sectordriverschangepakistanacca
https://www.accaglobal.com/lk/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive_2022/August/Changes-ACCA-Rulebook.html
All members should note changes made on 1 June 2022 and 1 July 2022
acca rulebookchangesglobal
https://www.accaglobal.com/crsh/en/technical-activities/technical-resources-search/2013/january/tc-hall-v-lorimar.html
Freelance vision mixer; whether employed or self-employed.
acca globalhallvlorimar
https://www.accaglobal.com/pk/en/student/sa/professional-skills/per--beware-the-myths.html
While you await your exam results, why not take time to reflect on your practical experience requirement (PER) achievements so far? Before you do, check out...
student accountantperbewaremythspublications
https://www.accaglobal.com/sg/en/member/discover/cpd-articles/financial-management/mcqs/classification-system.html
Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read...
green investmentsacca globalflagging
https://www.accaglobal.com/crsh/en/student/exam-support-resources/prodipsust-study-resources/technical-articles.html
Technical articles that will help you prepare for the Professional Diploma in Sustainability (ProDipSust).
technical articlesacca globalstudents
https://www.accaglobal.com/caribbean/en/learning-provider/registered-learning-partner/registered-learning-partner-directory/ivyleague-associates.html
Registered Learning Partner Directory Listing for Ivyleague Associates Limited
acca globalassociateslimited
https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2018-4/corptax-2018q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca globalatxuk
https://www.accaglobal.com/crsh/en/member/discover/cpd-articles/leadership-management/mcqs/19Feb_CAR_self-awareness_CN_CPD.html
Multiple-choice questions. In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please reread...
self aware leaderacca global
https://www.accaglobal.com/lk/en/student/exam-support-resources/prodipsust-study-resources/technical-articles/isqm-1.html
This article provides further background to learning outcome D1b of the Professional Diploma in Sustainability syllabus.
international standardsquality managementacca globalisqm
https://www.accaglobal.com/an/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/trusts-and-tax111/trusts-and-tax---part-1--self-test.html
This article has been written because the taxation of trusts and the transfers of assets to and from trustees is a complicated area of the UK tax system
acca qualificationtruststaxadvancedstudents
https://www.accaglobal.com/russia/en/technical-activities/your-business.html
ACCA's technical library content on managing your business.
acca globalbusiness
https://www.accaglobal.com/lk/en/technical-activities/technical-resources-search/2012/december/efrag-disclosure-the-notes.html
Comments from ACCA to the European Financial Reporting Advisory Group (EFRAG), 21 December 2012
acca globalefragtowardsdisclosureframework
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-existing2019-1.html
The taxation of unincorporated traders is an important part of the Advanced Taxation - United Kingdom (ATX-UK) (P6) syllabus and is examined regularly.
acca globaltaxationunincorporatedbusinessatx
https://www.accaglobal.com/my/en/technical-activities/uk-tech/in-practice-ezine-archive/in-practice-archive_2021/May/taxation-seiss-claims.html
A reminder about the professional conduct you are expected to display when it comes to relationships with clients and HMRC
acca globaltaxationseissclaims
https://www.accaglobal.com/pk/en/professional-insights/global-profession/profitability-and-cost-analysis-an-eye-on-value.html
Used to profit and loss? Discover how profitability and cost analysis goes beyond this traditional mode of reporting and can add true value to steering the...
cost analysisacca globalprofitabilityeyevalue
https://www.accaglobal.com/sg/en/member/discover/cpd-articles/governance-risk-control/mcqs/corpgov-mcqnov18.html
Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read...
corporate governance codeacca globalnewmainpoints
https://www.accaglobal.com/pk/en/student/exam-support-resources/fundamentals-exams-study-resources/f3/session-cbe-introduction.html
Resources to help you understand the format of exams, and to help you prepare to take these exams
financial accountingacca globalintroduction
https://www.accaglobal.com/crsh/en/technical-activities/technical-resources-search/2008/august.html
acca globalaugust
https://www.accaglobal.com/my/en/technical-activities/technical-resources-search/2018/july/checklist-planning-your-PR.html
PR activities can help spread the word about your business for much less money than traditional advertising. This checklist explains how to promote your...
acca globalchecklistplanningpr
https://www.accaglobal.com/crsh/en/technical-activities/technical-resources-search/2018/june/business-forms.html
Business activities are an essential part of every society. Their success, especially when first starting up, depends on many social and economic variables,...
business formsaccaguidesoptionsstarting
https://www.accaglobal.com/sg/en/student/sa/features/new-cv.html
We explore why New Year is the best time for a CV update.
new yearacca globalcv
https://www.accaglobal.com/sg/en/technical-activities/technical-resources-search/2019/april.html
acca globalapril
https://www.accaglobal.com/in/en.html
ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants.
acca global
https://www.accaglobal.com/middle-east/en/member/discover/cpd-articles/corporate-reporting/mcqs/b2b-crmcq.html
Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read...
corporate reportinglooks likebackbasicsgood
https://www.accaglobal.com/uk/en/qualifications/glance/diploma-in-accounting-and-business-ibcp/exams-dates-fees.html
Diploma in Accounting and Business - International Baccalaureate Career-related Programme gives students a solid head start in earning the ACCA Qualification,...
acca globalexamsdatesfees