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Study Zone

Sniff a Lemon

If you want exam success then it may be time to put down the highlighter, stop burning the midnight oil – and start sniffing lemons instead!

‘Going concern’ audit worry

Auditors need to show they have robustly challenged management’s assessment of going concern, say new proposals from the Financial Reporting Council (FRC).

A distinctive approach

The latest AAT pass rates are out, and again they come with a breakdown of the number of PQs who manage to gain a distinction, merit or just a plain old pass at the various levels of the qualification.

Goodbye FRC, hello ARGA

PQ editor Graham Hambly reports on major changes in UK regulation

Patisserie Valerie: a case for internal audit

BDO looks at the Patisserie Valerie fraud and the perils of neglecting independent assurance

Taking stock - by air

PwC has completed its first stock count audit using drone technology. Here's how...

Value judgements

To touch or not to touch? That is the question that’s been troubling Richard Poole. Here he explains why...

IFRS 16 in action

Tesco explains how the new leasing standard will change some figures, but will ultimately have no economic impact on the business

Making a statement

In the second of his two-part article, Tom Clendon looks at how the revised framework measures assets and liabilities, and considers the role or the statement of other comprehensive income. This stuff you need to know

AAT taking action

The AAT is stamping down heavily on members who have been providing self-employed accountancy services to the public without a licence and without appropriate anti-money laundering (AML) supervision.

Frame the question

IN part one of a two-part series, Tom Clendon explains what the revised conceptual framework is and why it is important

How do you audit a robot?

AI is here to stay: what is vital is how organisations manage and control their 'robots', says Henry Irving

Solving your problems

PQ magazine's troubleshooter Philip Dunn explains how the balanced scorecard and target costing work

Audit Sector 'broken'

The Competition & Markets Authority has outlined how it wants the audit sector in the UK to change

Team players not wanted

Employers believe the accountant of the future will need greater data and analysis skills and become a business’s strategic thinkers, says a new AAT poll.

Don't be afraid of failure

James Taylor explains why if we are to succeed then we need to fail

Don't get stuck

Subject expert Jennifer Nyland explains why students should not be running scared of the infamous Decision and Control paper

International Standards for smaller firms

The IFRS Foundation has developed new resources for learners to help them understand the International Financial Reporting Standards (IFRS) for SME standards.

Is anyone out there?

Tony Frascina explains why collaborative working is so important, especially in the digital age

IFRS to the rescue

PQ recently visited the new home of the IFRS Foundation is Canary Wharf and discovered the wealth of great resources to be found on its website for the knowledge-hungry accountancy student

It takes two, says Paul

How many calculators do you take to the exam hall?

It's all in the mind

Andrew Mower offers some tricks of the trade that will help you to remember the stuff you need to remember

Safety in numbers

Corporate governance doesn’t just protect investors, it can save lives, says ICAEW Chief Executive Michael Izzy.

What makes a good online course?

What should you look for in an online training course? Mark Ingram explains all


Adrian Davies continues his threepart series on trading losses. The final instalment will be in next month’s issue of PQ magazine

Future perfect?

The Financial Reporting Council unveils the 2018 UK Corporate Governance Code.

Embracing change

The world of accountancy training is rapidly changing – and you must exploit these changes to your advantage, says Alex Leach

Words + numbers = pass

Alex Wakeham has some advice for business strategy studiers who tend to struggle with the numbers

IFRS: classifying financial intruments

Why is the IASB consulting on the accounting for financial instruments with characteristics of equity?

No more Carillion scandals?

Is it time for fundamental changes in the audit maket? Both Labour and BDO think so, reports Graham Hambly

Tax: no safe havens

PQ magazine editor Graham Hambly reports on how the UK is reforming offshore tax evasion

Why you can’t ignore the money laundering regs

Tim Pinkney explains why AML is a subject that you really need to know about

FRC ups the ante

The Financial Reporting Council has announced big plans to enhance its monitoring of the six largest audit firms.

Why reports matter

Mark Clatworthy poses the question: who actually uses financial reports?

Why you can’t ignore the money laundering regs

Tim Pinkney explains why AML is a subject that you really need to know about

Carillion fallout: FRC ‘under threat’

The future of the Financial Reporting Council has been thrown into doubt after the government promised an independent inquiry into its whole operation.

PSCs: a question of control

What is a PSC and how does it work? Here’s what Companies House has to say...

Blockchain and the future of accountancy

With bitcoin seemingly always in the news there’s much interest around the blockchain concept. David Lyford-Smith explains what it is and how it works

Keeping it real

Philip Dunn explains the importance of financial statements and who they are of most use to

Still room for improvement in corporate reporting, says FRC

Regulator expects more detail and less ambiguity, according to report

Making Tax Digital: VAT

Despite delays to various staging post dates, the government’s digital agenda juggernaut is rolling on…

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