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HIQA's Updated National Standards for Residential Disability Services: What's Changing
HIQA consulted on updated National Standards for Residential Disability Services in 2026, driven by the UN Disability Convention and the Assisted Decision-Making (Capacity) Act. What's proposed and what happens next.
HIQA National Standards for Information Management: A Practical Guide
HIQA's National Standards for Information Management in Health and Social Care set out what good record-keeping and data governance look like. Here's what they cover and who they apply to.
Home Support Providers Act 2026: Ireland's New HIQA Registration Regime
Ireland's Health (Amendment) (Home Support Providers) Act 2026 creates the first statutory registration and inspection regime for home care agencies. Here's what it requires and when.
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Driver-Based Budgeting: A Practical Guide for Finance Teams
How driver-based budgeting works, why it beats incremental budgeting, how to build a driver-based model, and how to get the business to buy into it.
Venture Debt Explained: Structure, Pricing and When to Use It
What venture debt is, how it's structured and priced, why startups raise it instead of more equity, and the risks finance teams need to model before taking it on.
Debt Covenants Explained: Types, Ratios and What Happens on Breach
A practical guide to debt covenants: affirmative, negative and financial covenants, maintenance vs incurrence testing, key ratios, and how to manage covenant headroom.
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Cap Tables Explained: What They Show and Why Dilution Matters
A plain-English guide to capitalisation tables: what they contain, how dilution works across funding rounds, and the most common mistakes finance teams make when building one.
Unit Economics Explained: CAC, LTV and Contribution Margin
Unit economics measures whether a business makes money on each customer or transaction before overheads. Here's how CAC, LTV, contribution margin and payback period fit together.
Rolling Forecasts: What They Are and How to Build One
A rolling forecast continuously extends the planning horizon rather than fixing it to a calendar year. Here's how it differs from annual budgeting, its benefits and trade-offs, and how to build one.
AAT Advanced Business Awareness (AVBA): New Level 4 Unit Guide
AVBA is one of the five mandatory units in AAT's new Level 4 Diploma for Professional Accounting Technicians (L4PAT) — and the only one with no Q2022 predecessor. Here's what it covers and how to prepare.
AAT Principles of Taxation (PTAX): New Level 4 Unit Guide
PTAX is one of the five mandatory units in AAT's new Level 4 Diploma for Professional Accounting Technicians (L4PAT). Here's what it covers, why it launched later than the other units, and how it replaces PNTA and BNTA.
AAT Audit and Internal Controls (ATIC): New Level 4 Unit Guide
ATIC is one of the five mandatory units in AAT's new Level 4 Diploma for Professional Accounting Technicians (L4PAT). Here's what it covers, how it merges INAC and AUDT, and the AUTU top-up transition route.
AAT Management Accounting (MNAC): New Level 4 Unit Guide
MNAC is one of the five mandatory units in AAT's new Level 4 Diploma for Professional Accounting Technicians (L4PAT). Here's what it covers, how it replaces AMAC and CSFT, and how to prepare.