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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).

Goodbye FRC, hello ARGA

PQ editor Graham Hambly reports on major changes in UK regulation

Star quality

Could you be ICAEW’s #CharteredStar 2019? The ICAEW explains all here

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...

New benefits for ICAEW PQs

Leading cloud accounting software provider Xero is partnering with ICAEW to offer all ACA, ICAEW CFAB and USS students the chance to complete the Xero Advisor Certification Equivalency Course – for free!

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

Audit reforms 'too disruptive'

Radical, disruptive and expensive is how the ICAEW has described the changes the competition watchdog wants to the audit profession.

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

Learning in a digital world

ICAEW is introducing a set of e-learning modules to tackle the issues raised by digital transformation

Staying alive

Sucheta Sud explains how you can survive IHT questions in the exam hall

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

Boss of the future

Ali Qasim, a banker at Rothschild & Co and ICAEW ambassador for One Young World, explains why social change is vital for the planet's future

Plan your success

Pip Harland on how you can achieve that elusive work/life balance

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

All change for 2019

The ICAEW outlines changes to the CFAB and ACA Certificate Level exams

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

All change for new year

With a syllabus shake-up coming in January 2019, the ICAEW takes you through the changes to the Accounting learning materials and exam

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

Helping you tackle your CBEs

The ICAEW has plenty of free resources to help you get to grips with computer-based exams

Preparing for your CBEs

ICAEW answers some frequently asked questions about the CBEs

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

Cracking the case study

Lee Rowlandson unlocks the secrets of getting through the tricky case study exam

Certificate will set you on your way

There are many reasons for you to choose the Certificate in Finance, Accounting and Business…

Words + numbers = pass

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

Networking works

April Warrier of RSM UK has some top advice on how to build your network

IFRS: classifying financial intruments

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

Audit quality falling – and that’s official

PQ editor Graham Hambly reports on what’s happening at the UK’s financial watchdog

The letters matter

A professional designation can set you apart, standing you in good stead throughout your career

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.


George Acquah was the star turn to the ACA prize-giving ceremony, where he gave the winners his ’10 things to leave you with’

Why reports matter

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

From the page to the screen

ACA Advanced Level exams are moving to computer. Here’s an update of progress to date

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.

The social network

The ICAEW’s student societies are thriving – so why not get involved?

PSCs: a question of control

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

Helping you to help yourself

ICAEW gives PQ a round-up of what students need to know this Spring

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

Ready for the fourth industrial revolution?

PQ dropped into the ICAEW HE conference to hear how the future might look for today’s trainee accountants

Why it pays to go online

Your online training file will help you get the most of your training experience, says Nicola White

Charting your path to a pass

For ACAs, keeping their online training file up-to-date is essential, and easier than they may think. Nicola White talks you through the process

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…

Keeping ahead of the robots

Keeping ACAs’ skill set ‘on the mark’ is the job of Alison Stiles. PQ magazine went to ICAEW HQ to talk to her about future-proofing the professional qualification

Passing the BPT paper

Jenny Gilbert has some top tips on how to get through this tough exam

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