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Skill level

Proficient

You're looking for entry to mid-level job roles.

Expert

You're looking for management or highly specialised job roles.

Leader

You're looking for senior leadership or entrepreneurial job roles.
Proficient Expert Leader

Proficient

You're looking for entry to mid-level job roles.

Specialisms

Advisory and consultancy

Audit and assurance

Digital

Financial and business reporting

Financial management

Performance management

Risk management

Sustainability

Taxation
Explore all specialisms at Proficient level

Capabilities

Collaboration

Digital

Drive

Ethics

Expertise

Insight

Sustainability
Explore all capabilitiesat Proficient level

Expert

You're looking for management or highly specialised job roles.

Specialisms

Advisory and consultancy

Audit and assurance

Digital

Financial and business reporting

Financial management

Performance management

Risk management

Sustainability

Taxation
Explore all specialisms at Expert level

Capabilities

Collaboration

Digital

Drive

Ethics

Expertise

Insight

Sustainability
Explore all capabilitiesat Expert level

Leader

You're looking for senior leadership or entrepreneurial job roles.

Specialisms

Advisory and consultancy

Audit and assurance

Digital

Financial and business reporting

Financial management

Performance management

Risk management

Sustainability

Taxation
Explore all specialisms at Leader level

Capabilities

Collaboration

Digital

Drive

Ethics

Expertise

Insight

Sustainability
Explore all capabilitiesat Leader level
Explore

SKILL LEVEL

Select the skill level and find appropriate capabilities to suit the stage of your career.

Proficient

ACCA members with a minimum of 3 years’ experience gained during the journey to qualification. At this career level you are usually expected to have some post qualification experience where you build further on the Insight, Drive and Collaboration skills needed to succeed.

Expert

ACCA members/fellows with considerable post qualification experience with a breadth and depth of exposure to a variety of scenarios. At this career level, you are likely to be managing a team or function, or progressing strongly in a specialist area of expertise.

Leader

ACCA fellows with vastly significant post qualification experience. At this level, you are likely to be a senior leader perhaps in a C-suite or entrepreneurial role.

Financial and business reporting

Responsibilities

Prepares and communicates high-quality business reports to support stakeholder understanding and decision-making.

I demonstrate a current and advanced understanding of accounting standards and the legal and financial reporting framework and I recommend their appropriate use.

I demonstrate a current and advanced understanding and application of accounting standards and the legal and financial reporting framework.

I actively participate in corporate and business reporting initiatives including the development of accounting and reporting standards.

I ensure compliance with the relevant accounting and financial reporting standards and implement any changes to them.

I ensure the correct recording and processing of transactions and events, carrying out month end functions and ensuring all accounting controls are in place and working effectively.

I prepare and review financial statements and all accompanying information to ensure compliance with legal and regulatory requirements, including for groups of entities.

I analyse and interpret financial statements and the related disclosures to evaluate the financial performance and position of an organisation.

I prepare non-financial reports e.g. sustainability or integrated reports and can understand and communicate the implications to stakeholders.

I ensure the development and implementation of corporate reporting initiatives, policies and processes in the organisation.

Continuing professional development at ACCA

A commitment to life-long learning is a vital part of your ACCA membership; it unlocks the full potential of your career choices - and drives forward the profession.

We deliver a wide range of CPD resources tailored to different areas of expertise - and an ever-changing profession. Our, and your, commitment to quality CPD ensures you will have the most up-to-date skills to perform at the highest standard in your chosen specialism.

So, get started (or restarted) and take a look at our curated list of the most relevant CPD resources to help you develop your career in this specialism. 

units 8

Online course

IFRS 9 banking pack

This pack contains a selection of IFRS courses which have been curated especially for the banking industry, focusing specifically on IFRS 9. Banks are preparing for the implementation of IFRS 9 and this pack has been tailored to meet the needs of this industry. This pack is for you if you work in the banking industry or would like to become more familiar with the operation and accounting of a bank.

Book now
units 4

Online course

IFRS 17 insurance hot topics pack

Recently, the insurance industry has been working to implement IFRS 17 and in doing so has gained a deeper understanding of specific topics. There has also been a demand for technical upskilling identified in the period following the initial issuance of IFRS 17 and the release of the existing seven IFRS 17 modules. This pack expands on some of the key topics and incorporates the most up-to-date understanding and interpretation of IFRS 17.

Book now
units 9

Learning path

IFRS Expert pack

If you are familiar with the basic concepts of the international financial reporting standards (IFRS), such as primary financial statements, accounting policies and estimates, intangible assets, etc, and would like to learn about more complex IFRS areas, then the IFRS expert pack is for you.

Understand complex areas and the related concepts using practical examples and interim tests to enhance understanding.

Book now
Find more CPD resources on ACCA Learning

How does the ACCA qualification develop the skills required to succeed in this specialism?

From a combination of exams, ethics and experience, the ACCA Qualification will boost your employability and performance at every stage of your career journey.

Here we have listed some elements of the ACCA Qualification that will help you develop the skills and knowledge required to perform at the highest standard in this specialism.

Expert career options within this area of expertise