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ACCA UK produces a range of factsheets on key technical matters. The series is under continual development: new factsheets are added from time to time and existing factsheets may be superceded or withdrawn for updating. The availability of new factsheets is advertised in In Practice.

The factsheets have been developed for guidance purposes only: they are not a substitute for obtaining specific advice. Neither ACCA nor its employees can accept any liability for any errors or omissions.

For further information on matters covered in the factsheets please contact ACCA UK's Technical Advisory Service on +44 (0)20 7059 5920 or members@accaglobal.com.

ACCA has introduced an online resource providing free access to UK Accounting and Auditing Standards and International Accounting Standards. You can access the standards on our online Knowledge Library.

Copies of the standards are available to members in a CD Rom format. To order a CD Rom please contact ACCA's Distribution team on +44 (0)141 534 4700.

The following factsheets can be downloaded free of charge

• Factsheet 164 
• [06/05/10] - Entrepreneurs’ relief
• Factsheet 163 
• [10/08/09] Audit Exempt Companies - ACCA Accounts Preparation Report
• Factsheet 162 
• [15/07/09] - Prior year adjustments
• Factsheet 161 
• [30/04/09] - Voluntary Code of Practice on Disclosure of Audit Profitability
• Factsheet 160 
• [30/04/09] - Guidance on access to information by successor auditors
• Factsheet 156 
• [16/03/09] - Employment law: Retirement
• Factsheet 155 
• [16/03/09] - Employment law: Redundancy
• Factsheet 154 
• [16/03/09] - Employment law: Unlawful discrimination
• Factsheet 153 
• [13/01/10] - Employment law: Disciplinary and dismissal procedures
• Factsheet 152 
• [13/01/10] - Employment law: Managing performance
• Factsheet 151 
• [13/01/10] - Employment law: Dealing with sickness
• Factsheet 150 
• [13/01/10] - Employment law: Age discrimination
• Factsheet 149 
• [13/01/10] - Employment law: Working time
• Factsheet 148 
• [13/01/10] - Employment law: The probationary employee
• Factsheet 147 
• [13/01/10] - Employment law: Contract of employment
• Factsheet 146 
• [13/11/08] - Data Protection Act 1998
• Factsheet 145 
• Anti-money Laundering Guidance for the Accountancy Sector
• Factsheet 144 
• Engagement letters for tax practitioners - This Factsheet has not been amended for SI2009/2999. The suggested change to the Engagement Letters can be found at Change to Standard letters of Engagement at http://uk.accaglobal.com/uk/members/technical/practice/guidance/
• Factsheet 143 
• The Impact of the Credit Crunch in the Audit of Small Companies
• Factsheet 142 
• Guidance on notification to appropriate audit authority on auditor ceasing to hold office
• Factsheet 141 
• Property investment in Italy
• Factsheet 140 
• Draft Supplementary Anti-Money Laundering Guidance for Tax Practitioners
• Factsheet 139 
• Income From Property
• Factsheet 138 
• Child Tax Credit
• Factsheet 136 
• ISQC 1 – International Standard on Quality Control (UK and Ireland)
• Factsheet 135 
• UITF 40 and taxation
• Factsheet 134 
• Guidance on the Application of UITF 40 "Revenue Recognition and Service Contracts"
• Factsheet 132 
• Employment status
• Factsheet 130 
• UITF Abstract 40 - A Major Change in Profit Recognition and Increase in Tax Liabilities
• Factsheet 129 
• Settlement Provisions and Disclosure Issues - A Guidance Note on Disclosure for Self Assessment for the Year Ended 5 April 2005
• Factsheet 128 
• UITF Abstract 40 - Revenue Recognition and Service Contracts
• Factsheet 96 
• Professional Conduct in Relation to Taxation
• Factsheet 94 
• Anti-money laundering (Proceeds of Crime and Terrorism)
• Factsheet 92 
• The Role and Obligations of the Nominated Officer (Money Laundering Reporting Officer)
• Factsheet 87 
• Incorporation of Accountancy Practices
• Factsheet 86 
• Initial Anti-money Laundering Guidance for Accountancy Practices
• Factsheet 85 
• CCAB Interim Guidance - Anti-money Laundering (Proceeds of Crime and Terrorism)
• Factsheet 84 (updated September '08) 
• The Use of Disclaimers in Audit Reports
• Factsheet 75 
• CCAB Explanatory Note: Bank Reports for Audit Purposes
• Factsheet 73 
• Non-commercial Consortia
• Factsheet 64 
• Engagement Letters for Tax Practitioners
• Factsheet 63 
• Auctioneers and House Agents (ROI)
• Factsheet 62 
• The Audit of Occupational Pension Schemes
• Factsheet 54 
• Quality Assurance - Incorporating the guidance in SAS 240, Quality Control for Audit Work
• Factsheet 53 
• Firms' Reports and Duties to Lenders in Connection with Loans and other Facilities to Clients and Related Covenants
• Factsheet 51 
• Companies (Amendment) (No.2) Act 1999 (ROI)
• Factsheet 50 
• Section 202 - Companies Act 1990 (ROI)
• Factsheet 32 
• Factsheet 32 has been withdrawn and replaced by factsheet 163
• Factsheet 28 
• Withdrawal of Cash Basis: Guidance Note on a True and Fair View

The following factsheets can be requested free of charge from ACCA

• Factsheet 133
• Financial Due Diligence
• Factsheet 97
• Improving the Profitability of your Practice
• Factsheet 83
• Taxation on Divorce and Separation
• Factsheet 82
• Tax Planning for Retirement
• Factsheet 81
• The Valuation of Unquoted Shares
• Factsheet 159
• Probate 4: Administration of an Estate – Finalisation
• Factsheet 157
• Probate 2: Administration of an Estate – Process/Administration
• Factsheet 158
• Probate 3: Administration of an estate – Taxation
• Factsheet 156
• Probate 1: what to do when someone dies

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