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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 monitor, critically evaluate, and advise on the relevant accounting standards, regulation, and conceptual and reporting frameworks.

I actively contribute my expertise and experience to the development of accounting and reporting standards and to the future shaping and enhancement of this specialism.

I ensure best practice with regards to the accounting and reporting operations of the organisation and I ensure compliance with them.

I apply my judgement where there are material uncertainties or subjective matters or to transactions outside the normal course of business and account for them appropriately.

I ensure organisational compliance with the financial reporting framework and its governance.

I analyse, evaluate and communicate the overall performance and position of entities to a range of stakeholders.

I interpret and advise on non-financial reports and how they might be improved e.g. sustainability or integrated reports.

I advise on and approve the entities sources of finance and capital structures considering new and innovative financing practices taking into account corporate social responsibility and sustainability.

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. 

Further qualification

Certificate in international financial reporting (Cert IFR)

We offer a range of ACCA courses on international financial reporting, including the certificate in international financial reporting.

This financial reporting course offers a broad introduction to the field of international financial reporting and international financial reporting standards (IFRS). It traces the history of the international accounting standards board (IASB) from its early roots through to recent changes and updates and future developments.

The qualification is structured in an accessible and user-friendly way that underlines key information and provides useful summaries. It examines and breaks down specific standards topic-by-topic. There are case studies, which are based on real-life examples, and many exercises, multiple-choice questions and sample answers for you to test your knowledge as you progress through the course.

Learn more
(Member discount)

Further qualification

Certificate in international public sector accounting standards (Cert IPSAS)

IPSAS® have been developed to enhance the quality, consistency and transparency of public sector financial reporting worldwide. CertIPSAS, the ACCA certificate in international public sector accounting standards has been specifically developed to help you meet the challenges of implementing IPSAS. This qualification can be a valuable source of CPD, offering an opportunity to top up existing competencies with specific technical knowledge and skills around IPSAS Standards.

Apply now
units 21

Further qualification

Integrated reporting certificate accredited by the value reporting foundation (formerly the international integrated reporting council, IIRC)

Preparing an integrated report requires a particular set of skills. It requires cultural change, integrated thinking, communication, and appropriate management systems across the organisation.

The ACCA certificate in integrated reporting focuses on how to implement integrated reporting in your organisation. It outlines what’s required to develop a successful integrated report and takes you through how to go about it. If you are part of the team responsible for the preparation of the integrated report this certificate gives you everything you need to implement it successfully.

Book now
(Member discount)
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.

Leader career options within this area of expertise