Expert Advice & Study Tips
Get the latest insights, exam strategies, and career guidance from our expert tutors and industry professionals.
All Articles
4367 articles found
ISA 240 The Auditor's Responsibilities Relating to Fraud
ISA 240 sets out the auditor's responsibilities for identifying and responding to fraud risks. This guide covers fraud risk assessment, the fraud triangle, and how auditors respond when fraud is suspected.
ISA 230 Audit Documentation: What Auditors Must Record
ISA 230 requires auditors to prepare documentation that provides a sufficient and appropriate record of the basis for the audit report. This guide covers what must be documented, timing, and the final file assembly requirements.
Assessing Internal Controls in an Audit
Effective internal controls reduce audit risk and allow auditors to reduce substantive testing. This guide explains how auditors assess control design and operating effectiveness, and how controls work influences audit strategy.
Ready to take the next step?
Explore our ACCA, CIMA, AAT & CPD courses
ISA 300 Planning an Audit of Financial Statements
ISA 300 requires auditors to plan their audit to ensure it is performed effectively. This guide covers the overall audit strategy, the audit plan, materiality in planning, and how planning is updated throughout the engagement.
ISA 250 Consideration of Laws and Regulations in an Audit
ISA 250 sets out the auditor's responsibilities regarding laws and regulations. This guide covers the two categories of laws, required procedures, and how auditors respond when non-compliance is identified.
WACC: Weighted Average Cost of Capital Explained
WACC is the minimum return a company must earn on its assets to satisfy all investors. This guide explains the WACC formula, how to calculate the cost of equity and debt, and how WACC is used in valuation.
Subscribe to Our Newsletter
Join over 30,000+ Learnsignal students and get regular insights delivered to your inbox.
Capital Gains for Companies: Chargeable Gains Explained
Companies pay corporation tax on chargeable gains, not capital gains tax. This guide covers calculating chargeable gains, indexation allowance, the substantial shareholding exemption, and rollover relief.
VAT in Practice: An Advanced Guide for Accountants
This guide covers complex VAT issues including partial exemption, the Capital Goods Scheme, domestic reverse charge, VAT groups, and the option to tax — key areas for accountants advising on VAT.
Inheritance Tax: A Practical Guide for Accountants
Inheritance tax is charged on estates above the nil-rate band. This guide covers rates, thresholds, key reliefs including Business Property Relief and Agricultural Property Relief, and practical IHT planning strategies.
Financial Forecasting: A Practical Guide for Finance Teams
Financial forecasting estimates future revenues, costs and cash flows to support planning. This guide covers the main forecasting methods, how to build reliable forecasts, and the case for rolling forecasts.
Capital Allowances: A Practical Guide for UK Accountants
Capital allowances give tax relief on business asset purchases. This guide covers the Annual Investment Allowance, full expensing, writing down allowances, and the special rate pool.
Foreign Exchange Management: A Guide for Finance Professionals
FX management covers identifying, measuring and hedging currency risk. This guide covers transaction, translation and economic exposure, the main hedging instruments, and how treasury teams set FX policy.
UK Corporation Tax: A Practical Guide for Accountants
Corporation tax is charged on UK company profits. This guide covers rates, computing taxable profits, capital allowances, loss relief, R&D reliefs, and the main compliance obligations.