ACCA STYLE GUIDE

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All the guid you need to w

It is important that ACCA is consistent in all its communications from quoting facts about ACCA, to accuracy and consistency of spelling, grammar and word usage. A one-stop-shop for all your style queries, this document features ACCAs general style guide, an ACCA-specic style guide, and tips on writing for a particular audience or medium.
Please contact styleguide@accaglobal.com if you have any queries or suggestions.

dance, tips and tools write glittering copy

General Addresses Websites Job titles Publications Lists Numbers measurements, currencies, dates Abbreviations Ampersands Gender International style Geographical terms National office terminology Punctuation Quotes and quotations Singular and plural Upper and lower case Spellings and terminology Appendix Appendix Appendix Appendix Appendix A B C D E

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ACCA education terms International accounting terms Global partners, professional bodies, accountancy firms Email format, letter format, PowerPoint format Copywriting checklist

Jargon buster

ACCA STYLE GUIDE

cOntents

GENERAL Always write ACCA as an abbreviation. When you do have to write ACCA out in full, use the abbreviated form first, followed by the full name in brackets, ie ACCA (Association of Chartered Certified Accountants). Use the abbreviated form only thereafter. Never refer to the ACCA or the Association. ACCA should always appear on its own. The exception is the ACCA Qualification, the ACCA approach etc. ACCA always takes the singular verb, eg ACCA has a reputation for innovation and excellence. Avoid the use of ACCA-specific abbreviations wherever possible, or ensure the term is written in full when first used, followed by the abbreviation in brackets. Take care when using ACCA abbreviations in longer documents or reference materials which the reader may not read in full (thereby missing the original definition of the abbreviated term). If necessary, write the term in full at the beginning of a major section of copy, or insert a glossary box if design permits. Always write ACCA members not ACCAs members. Italicise certain ACCA programmes and services and all ACCA magazines and publications Student Accountant, Accounting and Business, ACCA Access, ACCA Connect, ACCA Potential, ACCA Realise. Refer to the Jargon buster section for a full list of italicised products and services. ACCA Connect is the global customer services centre not customer services. ADDRESSES Always write street, state, province and country names in full. ACCAs head office address is: 29 Lincolns Inn Fields, London WC2A 3EE, United Kingdom. The terms head office and headquarters are acceptable when referring to Lincolns Inn Fields (eg ACCA has its headquarters at 29 Lincolns Inn Fields). All ACCA offices are always referred to by their country name (eg ACCA Pakistan). In body text, the name of an office is always italicised (eg ACCA Ghana invites you to...). However, it should not be italicised if it forms part of an address, headline or brochure title. If you are writing an address on a continuous line, use commas to separate each address field (eg Please return this form to ACCA, 29 Lincolns Inn Fields, London WC2A 3EE, United Kingdom.).
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Note: all inverted commas listed here are for highlighting purposes only. Do not use them in copy.

If writing an address at the top of a letter, or in a brochure, do not use any punctuation: ACCA Hong Kong Room 1901 19/F World Wide House 19 Des Voeux Road Central Hong Kong WeBsites Where a website address forms the end of a sentence, do not use a full stop to close the sentence. In general, try to avoid putting a website address at the end of a sentence by using this style instead: Visit www.accaglobal.com/students for more information. The web address for each national office should not be preceded by www. (eg ireland.accaglobal.com or russia.accaglobal.com). Other web addresses should be preceded by www. (eg www.accaglobal.com and www.bbc.co.uk). This applies to address lists and the main body of text. (Note that some organisations do not include www. so follow their house style in these instances.) JOB titles In letter and email signatures, use upper case for job titles. For example: Sarah Smith Head of Personnel In text, use lower case for job titles, both in a general context (The finance director usually sits on the board), and before and after a specific name (Sarah Smith, head of personnel). Use upper case for abbreviated job titles (eg MD, CEO, FD). Note, however, that in full, finance director does not take title case. Use upper case for official/honorary titles, but not job description. For example, President Barack Obama (but the US president, Barack Obama, and Obama on subsequent mention). Helen Brand is ACCA chief executive, not chief executive officer or CEO.

ACCA STYLE GUIDE

GENERAL

PuBlicatiOns The title of any publication should be written in italics (eg Financial Times, Oxford Dictionary of English, The Guardian Stylebook). Capitalisation and punctuation should use the publications format. Titles of ACCA publications should be written in italics, and as follows: Student Accountant, Accounting and Business, Teach Accounting, Finance Matters. When referencing publications in full, the running order should be: author(s), title, publisher, date of publication (eg Francis Chittenden and Hilary Foster, Perspectives on Fair Tax, ACCA, 2008). Web publications should appear in italics, ie www.esnai.com or www.sina.com Lists Lists can be presented in a number of ways: Bullet-pointed lists The preferred form of presenting lists is through bullet points. When using bullet points, make sure that they have a consistent style. Bullet points simplify and break down main points into components. Do not end a bullet point with a full stop unless it is the final bullet point in the list, or the bullet point is a sentence in itself. For example: incomplete sentence This is a complete sentence. Specific example: The annual return allows you to: view or confirm the performance objectives you have had signed off to date, if relevant to your circumstances confirm the time (in months) that you have been in a relevant role since your last annual return confirm that the information you have given is true by signing a declaration and agreeing that you are committed to your development and to ACCAs Code of Ethics.
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The usual standards of grammar apply to bullet-pointed text. Use uppercase and lowercase consistently: if each point completes the introductory sentence (for example, Benefits include: speed, accuracy...), then a capital letter is not necessary (unless the point begins with the name of an organisation or person). If the points on the list stand alone, then a capital letter at the beginning of each is more appropriate. Numbered lists In certain contexts, graphical bullet points may not be ideal for example, listings which have a very specific order or priority. The numbering system should help the reader. Be consistent and avoid Roman numerals where possible, particularly in long lists. Other lists If the list forms part of a sentence in regular text, then begin with a colon and insert a comma or semicolon between each item, ending the list with a full stop. NuMBers MeasureMents, currencies, dates When writing body copy, the general rules apply: Numbers from one to nine must be written in words, while numbers from 10 upwards should be presented numerically. Ordinals: first, second, third etc to ninth; then 10th, 20th etc. Use a comma in numbers from 1,000 upwards to mark each thousand. When a number starts a sentence, write it in words. If numbers are being used to make a specific point in an advert for example numerals may be more appropriate (9 out of 10 accountants prefer ACCA). Use round numbers where possible in promotional copy, and use positive phrasing when giving an example or numerical estimate (eg more than 200,000 or nearly 200,000 rather than under 250,000). Numbers from 20 to 100 are hyphenated when written in words (eg thirty-three, two-hundred and eighty-six).

 Percentages should be written numerically (eg 12.9%) but avoid written and numerical forms in the same sentence (eg eight to 8.9%). Write fractions in words and hyphenated (eg three-quarters). The following examples show the correct usage: Dates: 1 January 2008, 21st century, 1990s, 200408 (note en-dash used, rather than hyphen), between 2004 and 2008 Times: Use either the 24-hour or 12-hour clock (eg 10.30am, 17.00 hours). Check when quoting times in Greenwich Mean Time, British Summer Time and other daylight saving times Money: $12.99, $3m, $4.5bn, spell out trillion in full Currencies: HK$200, 5 euros, RM3,000 etc (other currencies and their conversions can be viewed at www.xe.com) Distance: 23cm, 10km, 2 miles, write metre in full to avoid confusion Environmental terms: CO2 (uses a subscript 2) Temperature: 8.5C Avoid per cent, and use the % symbol. Use figures (not words) for numbers used in measurements or for monetary values. Exceptions to this are when the figure is at the start of a sentence. Either use words, or rewrite the sentence so that the number appears after the start of the sentence. For example: Sixty-six per cent of students believe that Student Accountant is very useful to their studies. Research indicates that 66% of students believe that Student Accountant is very useful to their studies. ABBREVIATIONS Abbreviations are useful where space is tight but they must never be used at the expense of clarity, and use must be consistent within the same piece of copy. Use abbreviations for well-known terms, procedures or company names when the abbreviation has become common usage (eg BBC, PAYE, PhD). Always keep an acronym in upper case, even when it has become a word (eg NATO).
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Write less well-known abbreviations and acronyms out in full when used first (followed by the abbreviation in brackets) and then use the abbreviation thereafter. Terms of address may be abbreviated (Dr, Prof). Abbreviations should not appear with a full stop after them. AMPERSANDS (&) Do not use ampersands in text unless it is part of a company name or trade name. GENDER Avoid gender-specific words (eg manageress). Avoid writing his or her by using plurals such as members or students. Do not use Mr, Mrs, Miss or Ms in copy.

INTERNATIONAL STYLE: GUIDELINES Use British English in all copy (with the exception of ACCA US Center) and English spelling in preference to mid-Atlantic spelling. For example, use -ise endings in preference to ize endings. If a non-English word has been Anglicised, there is no need to italicise or highlight it, although accents must be retained if they remain in common usage, especially when they affect pronunciation (eg caf, fiance, rsum). Use accents in the proper names of people or organisations (eg Nestl). Do not use accents when using upper case. Foreign phrases such as legal terms in Latin for example less commonly used in English should be italicised. See the Oxford Dictionary for Writers and Editors for clarification. When referring to a foreign organisation in the original language, translate or explain where necessary. For example the Fdration des Experts Comptables Europens (The Federation of European Accountants) or Wirtschaftsprferkammer (the German Chamber of Auditors).

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 Seasons winter, summer, etc are all in lower case. Do not make seasonal references when writing copy for a global audience. GeOgrapHical terMs Asia Pacific. ASEAN (Association of Southeast Asian Nations). BRIC (Brazil, Russia, India and China). British not English, unless you are referring exclusively to England or to the English language. China Greater China/China includes Hong Kong, mainland China doesnt. Therefore, China and Hong Kong is incorrect, whereas mainland China and Hong Kong is acceptable. Mainland China can also be referred to as the Peoples Republic of China. Also, note the use of Macau SAR and HongKong SAR. European Union (EU) not European Community (EC) or European Economic Community (EEC). International not overseas. Local avoid wherever possible, or use with care: ACCA has national offices and markets. Mainland Europe when referring to Europe, excluding the UK and Ireland. Use eastern, central and western Europe when being slightly more specific. Outside the UK not abroad or overseas. South Asia and other specific regions not Far East, Middle East etc. Taiwan. The Netherlands not Holland. Trinidad and Tobago not Trinidad & Tobago. UK or United Kingdom not Britain. UK includes Northern Ireland, Britain does not. There is also a difference between British Isles, Great Britain, Jersey, Guernsey etc.

US not America, the States or USA. Worldwide not world-wide, and lower case unless at the start of a sentence (exception world wide web). OFFices/lOcatiOns ACCA regions Americas (North and Latin), Western Europe (not including UK and Ireland), Central and Eastern Europe, Africa (east, west and southern), Middle East, South Asia and Asia Pacific. All ACCA offices are always referred to by their country name (which should be checked carefully). In body text, the name of an office is always italicised (eg ACCA Ghana). It should not be italicised if it forms part of an address, headline, brochure title or strapline. Places where ACCA is active includes areas where we do not have staff but may have a branch, student society, joint examination scheme or an individual (usually a member) supporting ACCAs activity. A district society should be referred to as a society, except when quoting its formal name (eg East Kent District Society). A regional members network is referred to as a network unless the specific title is used. Networks have panels, not committees. PUNCTUATION Apostrophes Apostrophes are used when words are contracted, or to indicate possession. Avoid using contractions (wont, dont, etc) unless reporting speech or being deliberately informal. Common confusions Make sure its or its is always used correctly: its is the contracted form of it is (its raining today); its is used as a possessive (the dog lost its bone).

ACCA STYLE GUIDE

GENERAL

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Dont confuse youre (you are) with your (owned by you) or theyre (they are) with their (owned by them). Dont use an apostrophe when writing possessives (his, its, hers, yours and so on). Dont use an apostrophe when referring to decades numerically (eg the 1990s). Be careful when using a term or name that already ends in an s: only add an additional possessive s if accepted pronunciation of the plural form includes the resulting iz sound. Therefore, pronunciation should determine For example: businesss single possessive form businesses plural possessive form (more than one business). Plural nouns usually take a singular apostrophe (eg childrens toys). Colons and semicolons The colon points forward from a premise to a conclusion, from a cause to an effect or from a general statement to an example. It is available in two colours: green and red, or he has one hobby: cars. A colon can also be used to introduce a list as well as direct speech. In the latter case it should only be used where emphasis is needed (otherwise a comma will suffice). There is no space before a colon but one after (eg:, not eg : ). Use the semicolon to mark a pause longer than a comma, but shorter than a full stop. Example: The road runs through a wooded valley; the railway line follows it closely. Where clauses are linked by a conjunction, use a semicolon to impart a greater emphasis to the subsequent clause (alternatively use an en-rule). Example: Truth ennobles man; and learning adorns him. Semicolons can also be used in lists of phrases where a comma would not do the job clearly. This is useful when listing a group of people with their job titles. For example: The event was attended by Helen Brand, ACCA chief executive; Richard Aitken-Davies, ACCA president; and Brendan Murtagh, ACCA deputy president. Commas The comma indicates a pause or a change in pitch, and the break between the separate clauses or parts of a sentence. Use commas to aid understanding too many in one sentence can be confusing. Its use has become muddled over time and much of what was incorrect is now acceptable. For example, you can use a comma before and and but, but try not to do this excessively only use it if it makes a sentence easier to read and understand.

use.

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En-dash An en-dash (can also be called en-rule) is a dash longer than a hyphen, which is separated by a space from the word on either side. It is used to indicate and or to, to separate a word or phrase from a definition or explanation (in a list) or to place a phrase in parenthesis. It can also be used for added impact to emphasise a particular point. Use an unspaced en-dash to show a number range (eg 20042008). Do not confuse en-dashes with em-rules (or em-dashes): em-rules are longer and should be avoided in copy. Full stops (full points) Do not include full stops in or after an abbreviation (do not write U.N. or Dr.) except to avoid ambiguity. For example no. means number but no means no. Do not use full stops in or after terms such as ie, eg or etc unless they are at the end of a sentence. Only leave one space after a full stop, at the end of a sentence and before beginning a new sentence. Hyphens A hyphen is a small dash used to create a definite link between words or numbers (eg e-magazine). There should be no space between the word and the hyphen. There is no hard rule for using hyphens. Consult the Oxford Spelling Dictionary if you are in any doubt. Generally, use hyphens in words beginning with re; unfamiliar word combinations (such as cross-reference); fractions (such as one-half). Do not hyphenate email though prefixed with e, this word is now in common usage. A prefix that is not a word must be hyphenated unless it runs into the main word (for example mid-June or misunderstanding) if in doubt use the Oxford Spelling Dictionary to check exact usage. Use a hyphen to avoid running two vowels together (eg multi-ethnic). Hyphens are often used when a short phrase is used adjectively (eg well-known accountant, long-running programme) and can help clarify meaning. Do not hyphenate adjectival compounds beginning with adverbs ending in -ly eg, frequently made error, newly discovered compound, happily married couple.

ACCA STYLE GUIDE

GENERAL

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Use a hyphen in the following usage $10-worth of goods. Three-years experience (but three years of experience). 15-minutes reading and planning time (but 15 minutes of reading and planning time). 12-years old. QUOTES AND QUOTATION MARKS Always make sure quotations are credited and (if necessary) approval is obtained for their use in ACCA material. Use single quotation marks for quotes in body copy and double quotation marks for quotes within quotes. Refer to the person quoted in full in the first instance John Smith and thereafter as Smith or he. If the quotation is an entire sentence in itself (even if he said appears half-way through), then place the final full stop before the closing quotation mark. If the comment is quoted within a sentence, place the full stop after the quotation mark. Include exclamation or question marks, if relevant, within the quotation. For example: The financial industry and all involved in it need to learn the hard lessons from the past year and be bold enough to make the changes needed to climb out of the credit crunch, he said, and also make sure the mistakes made are not repeated. The financial industry and all involved in it need to learn the hard lessons from the past year and be bold enough to make the changes needed to climb out of the credit crunch and make sure the mistakes made are not repeated, said Aitken-Davies. If quoting a well-known phrase or term rather than a specific comment, only use quotation marks if you want to add stress to the phrase used (eg Exams are often make or break for many students), especially when the phrase marks a shift in tone from the surrounding copy.

Use square brackets to box additional information which is not part of the original quotation but which is needed for clarification (often needed if a quotation is taken out of context) John [Smith] took over as chairman in 2008. SINGULAR AND PLURAL Treat the following as singular nouns: company including company names and acronyms which appear to be plural department committee government group majority minority number range staff team two-thirds or any other fraction most collective nouns. UPPER AND LOWER CASE Use upper case for terms with special significance (eg the City). Lower case all references to governments, but upper case British departments of state (eg Foreign Office). Use upper case (and italics) for Act or Bill when making a specific reference (eg Financial Services Act or Finance Act 2007) but use lower case when making a more general reference (eg The act includes several measures to ensure...). Sections and Paragraphs of laws, acts, bills, etc, take upper case. Accounting and auditing standards tend to be upper case and italic. For example: IFRS 1, First-time Adoption of International Financial Reporting Standards; IFRS 3, Business Combinations; ISA 505, External Confirmations. (If in doubt refer to the standard setters website.)

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Use upper case for languages and trade names. Few, fewer, fewest see less. E-commerce, e-zine, and all other things e-, use lower case, Focusing, focused, focuses only use except at the start of a sentence. one s. Names and terms of third parties follow their own house style Forthcoming not upcoming. (eg Ernst & Young). Use lower case i for internet. Homepage not home page Last/past the last issue of a publication implies its extinction: prefer last weeks, the current, the latest or November issue. Last year, in 2009, means 2008; if you mean the 12 months up to the time of writing, write the past year. The same goes for the past month and week. Less means less in quantity for example, less money; fewer means smaller in number for example, fewer coins. Licence is the noun, license is the verb. Programme do not use program unless you are referring to a computer program. Ongoing not on-going. Better continuous or continual. Online not on-line Per avoid. Use English. If you must use it, the Latin preposition is followed by another Latin word for example, per capita, not per head. Practice is the noun and practise is the verb. Eg John Smith had his own practice and you should be practising your lines.

Principal/principle principal is first in importance, principle is the standard of conduct, essential nature, etc. Recent avoid. If the date is relevant, use it. That or which A popular job for grammar-checking software is to point out incorrect usage of that or which: in practice most people find it hard to detect a significant change of meaning if one or the other is used. That defines, while which informs. For example: This is the house that jack built or this house, which Jack built, is falling down. Website not web site While not whilst. Who/whom If in doubt about how to use who and whom, think how each word would sound in a sentence. For example: if the who/whom person turns into he/she/ they, then who is right; if it becomes him/ her/them, then it should be whom. Worthwhile not worth-while.

ACCA STYLE GUIDE

preferred options

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A and an if the word preceding the article begins with a vowel-sounding letter, the article used is an; if it starts with a consonant-sounding letter, it takes an a. Example: An NHS hospital and a BBC documentary. Adviser not advisor. Alternate as an adjective means every other. Alternative strictly, a choice between two courses of action. If there are more than two, use option or choice.

Always refer to a dictionary if in doubt about the usage or spelling of a word

Bookkeeping not book keeping. Byelaw not by-law. Chairman not chairperson, chairwoman or chair. Cooperate, coordinate no hyphens. Compare compare to is liken to, compare with is make a comparison. Competence/competences competence (singular) and competences (plural) is about what you can actually do in a work situation, for example. Competencies competencies (plural) is usually about learning and development that gives you the capability to do something. So if you show you have some competency is means you show promise of ability to do something.

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Complement add to (something) in a way that enhances or improves. Compliment admire or praise. Council not the Council. Dependant is a noun for example, the estate was left to his dependants. Dependent is an adjective for example, ACCA is dependent on its members. Different takes from, not to or than. Discreet careful and prudent in ones speech or actions, especially in order to keep something confidential or to avoid embarrassment. Discrete individually separate and distinct. Email not e-mail (and not upper case unless at the start of a sentence). Factsheet use as one word, not two. Far, farther, farthest refer to distances. Otherwise, further, furthest. Few, fewer, fewest see less. Focusing, focused, focuses only use one s. Forthcoming not upcoming.

Homepage not home page. Last/past the last issue of a publication implies its extinction: prefer last weeks, the current, the latest or November issue. Last year, in 2009, means 2008; if you mean the 12 months up to the time of writing, write the past year. The same goes for the past month and week. Less means less in quantity for example, less money; fewer means smaller in number for example, fewer coins. Licence is the noun, license is the verb.

Recent avoid. If the date is relevant, use it. That or which a popular job for grammar-checking software is to point out incorrect usage of that or which: in practice most people find it hard to detect a significant change of meaning if one or the other is used. That defines, while Which informs. For example: This is the house that jack built or this house, which Jack built, is falling down. Website not web site.

Programme do not use program unless you are referring to a computer program. Ongoing not on-going. Better continuous or continual. Online not on-line. Per avoid. Use English. If you must use it, the Latin preposition is followed by another Latin word for example, per capita, not per head. Practice is the noun and practise is the verb. Eg John Smith had his own practice and you should be practising your exam technique. Principal/principle principal is first in importance, principle is the standard of conduct, essential nature, etc.

While not whilst. Who/whom if in doubt about how to use who and whom, think how each word would sound in a sentence. For example: if the who/whom person turns into he/she/ they, then who is right; if it becomes him/ her/them, then it should be whom. Worthwhile not worth-while.

ACCA STYLE GUIDE

preferred options

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Note: all quotation marks and inverted commas listed here are for highlighting purposes only. Do not use them in copy unless they are relevant.

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ACCA educatiOn terMs Use examinations in formal documents and exams in less formal contexts. ACCA Qualification and CAT Scheme exam papers should always be written putting a comma between its relevant number and title and making sure the title appears in italics. The title should appear in italics, unless it appears in a table, chart or as part of a headline. CAT ScHeMe Paper 1, Recording Financial Transactions Paper 2, Information for Management Control Paper 3, Maintaining Financial Records Paper 4, Accounting for Costs Paper 5, Managing People and Systems Paper 6, Drafting Financial Statements Paper 7, Planning, Control and Performance Management Paper 8, Implementing Audit Procedures Paper 9, Preparing Taxation Computations Paper 10, Managing Finances ACCA QualiFicatiOn Paper F1, Accountant in Business Paper F2, Management Accounting Paper F3, Financial Accounting Paper F4, Corporate and Business Law Paper F5, Performance Management Paper F6, Taxation Paper F7, Financial Reporting Paper F8, Audit and Assurance Paper F9, Financial Management Paper P1, Professional Accountant Paper P2, Corporate Reporting Paper P3, Business Analysis Paper P4, Advanced Financial Management Paper P5, Advanced Performance Management Paper P6, Advanced Taxation Paper P7, Advanced Audit and Assurance

Education/exam forms, for example Candidate Registration Sheet, or Examination Entry Form are italicised. Use exams in the promotional/ informal copy and examinations in formal documentation. A-levels, O-levels Postgraduate note one word Masters degree Bachelors degree

ACCA STYLE GUIDE

APPENDICES

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InternatiOnal accOunting terMinOlOgy UK Pence (p) XYZ Ltd Profit and loss account Profit and loss account (balance sheet) Balance sheet Cash flow statement Nominal ledger Purchase ledger or creditors ledger Sales ledger or debtors ledger Turnover or sales Fixed assets Debtors Allowance for debtors or debtors allowance Creditors Stock Debentures Creditors: amounts falling due within one year Creditors: amounts falling due after more than one year Corporation tax Value added tax HM Revenue & Customs INT $ Cents (c) XYZ, a limited liability company or XYZ Co Income statement or statement of comprehensive income Retained earnings Statement of financial position Statement of cash flow General ledger Purchase ledger or payables ledger Sales ledger or receivables ledger Revenue or sales revenue Non-current assets Trade receivables, accounts receivable. If talking about individuals, credit customers Allowance for receivables or receivables allowance Trade payables, accounts payable. If talking about individuals, credit suppliers Inventory Loan notes Current liabilities Non-current liabilities Income tax Sales tax Tax authorities

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GlOBal partners, prOFessiOnal BOdies, accOuntancy FirMs ACCAs Joint Examination Schemes Institute of Chartered Accountants of Barbados Institute of Chartered Accountants of Belize Botswana Institute of Accountants Cambodia Ministry of Economy & Finance and the Kampuchea Institute of Certified Public Accountants of Cyprus Ethiopian Professional Association of Accountants & Auditors Institute of Chartered Accountants of Guyana Institute of Chartered Accountants of Jamaica Institute of Certified Public Accountants & Auditors Lesotho Institute of Accountants Macau Society of Certified Practising Accountants Public Accountants Examination Council of Malawi Malta Institute of Accountants Institute of Chartered Accountants of Sierra Leone Institute of Certified Public Accountants of Singapore Swaziland Institute of Accountants Institute of Chartered Accountants of Trinidad & Tobago Ministry of Finance of the Socialist Republic of Vietnam Zambia Institute of Chartered Accountants IFAC IFAC is the global organisation for the accountancy profession. It works with its 157 members and associates in 123 countries and jurisdictions to protect the public interest by encouraging highquality practices by the worlds accountants. IFAC members and associates, which are primarily national professional accountancy bodies, represent 2.5 million accountants employed in public practice, industry and commerce, government and academia. International Federation of Accountants (IFAC) member bodies www.ifac.org/About/MemberBodies.tmpl

CCAB the Consultative Committee of Accountancy Bodies CCAB provides a forum in which matters affecting the UK profession as a whole can be discussed and coordinated and enables the profession to speak with a unified voice to UK Government. CCAB is a limited company with six members: The Association of Chartered Certified Accountants (ACCA) The Institute of Chartered Accountants in England and Wales (ICAEW) The Institute of Chartered Accountants of Scotland (ICAS) The Institute of Chartered Accountants in Ireland (ICAI) The Chartered Institute of Management Accountants (CIMA) The Chartered Institute of Public Finance and Accountancy (CIPFA) Institutes in the UK Accounting Standards Board Association of Accounting Technicians Association of Authorised Public Accountants Association of International Accountants Chartered Institute of Management Accountants Chartered Institute of Public Finance and Accountancy Chartered Institute of Taxation Institute of Chartered Accountants in England and Wales Institute of Chartered Accountants of Scotland Institute of Financial Accountants Institute of Internal Auditors Society of Practitioners and Insolvency Large accountancy firms PricewaterhouseCoopers Deloitte KPMG Baker Tilly PKF Ernst & Young Grant Thornton BDO Stoy Hayward Smith & Williamson Tenon Group

ACCA STYLE GUIDE

APPENDICES

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EMail FOrMat, letter FOrMat, POwerPOint FOrMat Email format Email format follows the corporate guidelines: Font: Arial Body text: 12 point Signature text: 8 point Strapline text: 10 point bold Letters, memos, press releases, faxes You will find a number of useful Word templates at www.accanet.org/marketing/brand/visualidentity/word which can be used when producing agendas, minutes, reports, memorandums or letterheads. The templates use the correct font, font size and margins. PowerPoint To promote the ACCA brand and help deliver consistent presentations to stakeholders around the globe, a set of PowerPoint slides have been developed to reflect our corporate identity. Visit www.accanet.org/marketing/brand/ visualidentity/powerpoint to find the templates which should be used to develop your own presentation. To support you, a short five-minute video has been produced to advise you on using the templates for maximum effect. If you have any questions about the PowerPoint slides please contact the design team: #design@accaglobal.com

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COpywriting cHecklist For a service organisation such as ACCA, marketing collateral and administrative literature play a very important role. Primarily, they provide tangibility. Without a product on the shelf advertising on its behalf, ACCA is dependent on a wide range of other tools to initiate, develop and maintain contact with its target groups. Literature in whatever form is one of the few tools that provide a tangible reminder of ACCA. Marketing literature, in particular, is expected to achieve great things. A single advertisement or mailshot is unlikely to prompt the high value spend or level of commitment that ACCA needs instead, it takes a combination of activities, sustained over a period of time. For example, a student will make the decision to take an accounting qualification probably only once a year or even a lifetime. When that limited window of opportunity opens, ACCAs name must be on the shortlist, and the regular dissemination of marketing material is one way of ensuring this takes place. The quality of ACCAs marketing collateral is therefore vital, and each item needs to be: Clear that the information presented is easy to understand, and the material itself easy to navigate. Consistent that all marketing collateral remains consistent in content and in tone. Professional a professional organisation is efficient, trustworthy, respects all those with which it interacts, and maintains the highest standards across all its activities. Marketing collateral should reflect this professional approach.

Open ACCA is an organisation open to all who wish to follow a career in accountancy, or who are involved in the accountancy profession. Transparency in both service delivery and information provision must be apparent from the start. Appropriate all material must be audience-facing, reflecting the needs, context and culture of those reading and using it. International content and style must be relevant and appropriate to ACCAs global readership. Creativity is essential. By necessity, much of ACCAs material reiterates the same information, and so real skill is needed to bring freshness to each project, while maintaining and retaining familiarity with the ACCA brand and core values. EstaBlisHing tHe BrieF Before starting a copywriting project, answer the following questions: Aim/objective: what issues are being addressed by this project (eg to increase membership) and how will this be achieved (eg by issuing a new membership brochure)? How will success be evaluated?: what response (if any) should the item prompt? What targets have been set? Format: size, extent, word count per page and basic design overview. Audience: who is the primary audience? Who will also read this material? Lifetime: what is the lifespan of the item being produced how long must the copy remain valid?

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 Delivery: how will the material be disseminated or used (eg direct mail; by request only; as a hand-out; as an article within another ACCA publication; as an article within an external publication, and so on)? Context: will the material be accompanied by a covering letter, will it stand alone or will it be used in conjunction with another activity such as a presentation or conference? If it is to be used or issued alongside other items, if so, what are they? Research contacts: if external information is required, where will this be found, who will supply it, and in what way (eg by interview or from sources in the public domain)? Essential information required: details that cannot be omitted contact information, standard paragraphs, feedback mechanisms, and so on. Deadline: date by which copy must be supplied. VOice and tOne Choosing a voice: definitions There are three voices or viewpoints that can be used when writing copy. In order of importance these are: First person: We are an organisation dedicated to improving accounting standards. Use of the first person implies a level of familiarity and reads as friendly and encouraging. It also provokes a trusting response from a reader. Second person: You know ACCA is dedicated to improving accounting standards. The second person can be imperative in tone, but can also imply urgency and immediacy, thereby demanding a response. It is artificial in tone and difficult to sustain for any length of time; it is therefore mainly used in short brochure copy or ad text. It is the only voice which exists solely in the present tense.

Third person: ACCA is dedicated to improving accounting standards. The third person implies authority and certainty and places a deliberate distance between ACCA and the reader. Although used primarily in impersonal or formal copy, it is also used in reportage, implying observation rather than involvement. WHicH vOice tO use wHen: Basic guidelines FOr use It is hard to be prescriptive about the use of voice, as context is everything. It is often acceptable to use more than one voice in a piece of copy even in a single paragraph if a change of emphasis or focus is required (for example, if the text moves from a formal definition to an informal explanation). Although it is difficult to define the right voice, it is easy to identify when voice is wrong: copy seems badly targeted, pacing is wrong and the reader is confused. First person: informal copy for students and members conversational copy web copy copy giving general advice (rather than instruction) or opinion on soft issues informal copy which treats the reader as an equal reported speech by-lined articles and personal opinion. Second person: copy which needs to be highly persuasive (copy for adverts, fliers, mailshots, etc) short, instructive text where word count is limited. Using third person: official copy statements of ACCAs opinion or position on issues or events

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 copy written for employers, key influencers, industry bodies, government organisations and so on formal copy formal copy for students and members impersonal, descriptive copy case studies or other reports (with quotes in the first person) press releases. TOne When we communicate we are always: Strong: we have a strong, bold and simple way of communicating. Unexpected: we constantly challenge and open minds. We are creative. To the point: we speak to our stakeholders clearly and precisely. Confident: we draw on our heritage and knowledge to help lead the profession. ACCA is a vibrant, modern organisation with a wide range of stakeholders. Each group will expect different degrees of formality and you should adjust your communications to suit them. Equally, tone of voice should be sympathetic to the relative formality of communication. Potential students, students and affiliates: be bold, young and vibrant to mirror the aspirations of this group. For instance, examinations become exams. Talk in the first person. Use bold typography to draw attention. All other audiences: be authoritative, clear and precise. Use formal sentence structures and increase the use of the third person. See Copy writing checklist for more information on structuring copy.

SUGGESTED REFERENCE MATERIAL Rules When in doubt on grammatical issues spelling, word division, use of apostrophes and so on all ACCA copywriters should consult the same sources to ensure consistency. The following are recommended: Style Guide: The bestselling guide to English usage, The Economist: a general overview of essential grammar and English language usage. The Guardian stylebook: a general overview of essential grammar and English language usage. Concise Oxford English Dictionary. Oxford Spelling Dictionary: lists words only and includes hyphenation points, commonly confused words and spellings of well-known people, places and institutions. The Oxford Dictionary for Writers and Editors: a main point of reference for grammatical issues falling outside ACCA style. The Oxford Guide to Style (formerly Harts Rules for Compositors and Readers): the standard work on editing and typesetting. Inspiration The following can help creativity or shift writers block: Rogets Thesaurus (published by Penguin). The Oxford Dictionary of Idioms: metaphorical phrases, familiar quotations and proverbs, and similes. Extra care should be taken when writing for an international audience as UK idioms may not make sense in non-UK markets. The Oxford Dictionary of Slang: quirky and unofficial words and phrases. Take care when using this in an international/ non-UK context. The Little Oxford Dictionary of Quotations.

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All quotation marks and inverted commas listed here are for highlighting purposes only. Do not use them in copy unless they are relevant.

AAPA Association of Authorised Public Accountants, previously a fully autonomous professional body for auditors, now (since 1996) a subsidiary company of ACCA. ACCA Association of Chartered Certified Accountants Always write ACCA as an abbreviation. When you have to write ACCA out in full, use the abbreviated form first, followed by the full name in brackets, ie ACCA (the Association of Chartered Certified Accountants). Use the abbreviated form only thereafter. ACCA, like other professional bodies/ organisations/companies is always singular, eg ACCA is pleased to announce, ACCA has over 325,000 trainees. ACCA Accelerate The ACCA Accelerate programme is for undergraduates who are studying an accounting or business-related degree, helping them with their existing studies and to develop the necessary skills that employers look for in graduate trainees. Undergraduates can register online to join ACCA Accelerate.

ACCA Access ACCAs direct mailing service which offers tuition providers, businesses, and recruitment agencies the opportunity to promote their services to ACCA members, affiliates and students. ACCA Access is run through Herald Chase who administers ACCA Access on behalf of ACCA. Contact Herald Chase by email at acca@heraldchase.com or by telephone on +44 (0)118 948 2731. ACCA affiliate An individual who has successfully completed their ACCA Qualification exams but has not yet obtained the relevant practical experience necessary or taken the Professional Ethics module to be admitted as an ACCA member. The Professional Ethics module is compulsory for students registering for the ACCA Qualification, but students who registered prior to this date are encouraged to take the Professional Ethics module. ACCA Approved Employer The ACCA Approved Employer programme recognises those organisations which provide high standards of training and development support to ACCA students, affiliates and members. Employers can

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apply for approval for any one (or a combination of) the following development streams: Trainee Development recognising the training and development support employers provide to students and/or affiliates working towards the ACCA Qualification, CAT, or the Diploma in Financial Management (three levels of approval are available: silver, gold and platinum). Practising Certificate recognising the training and development support employers provide to ACCA students and members working towards an ACCA Practising Certificate or Practising Certificate and Audit Qualification. Professional recognising the continuing professional development opportunities employers provide to ACCA members. ACCA Careers Relaunched in 2008, ACCA Careers is an online jobs and career management portal for members, students and affiliates, available at www.accaglobal.com/careers

ACCA Connect ACCAs global customer services centre. ACCA Construct A web-based marketing tool which enables users to produce print-ready PDF artwork for a range of printed promotional items. ACCA Council A body of 36 elected members. It is primarily responsible for ensuring ACCA delivers the objectives stated in its Royal Charter and determining ACCAs strategic direction. Council members are also responsible for electing ACCA Officers (president, deputy president and vice president). ACCA Exchange An innovative e-business service specifically designed to meet the needs of selected employers who provide administrative and financial support for ACCA students, affiliates and members. ACCA Experience An online service for accredited employers enabling them to match their training vacancies with suitable ACCA students and affiliates.

ACCA Official Publisher ACCA works with two publishers who publish a range of materials to support students studying for CAT or the ACCA Qualification. ACCAs Official Publishers are BPP Learning Media and Kaplan Publishing. ACCA also works with a third ACCA Official Publisher, ATC International. ATC publishes materials for the Diploma in International Financial Reporting. ACCA Potential A monthly electronic newsletter providing potential ACCA students with information about a career in accountancy and finance. Published by corporate marketing. ACCA Qualification First examined in December 2007, the ACCA Qualification is designed for anyone aspiring to be a professional accountant. Successful candidates become Chartered Certified Accountants on completion of appropriate work experience, passing or being exempt from the ACCA exams, and completing the Professional Ethics module. (The Professional Ethics module is compulsory for students registering for

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the ACCA Qualification after 1 January 2007, but students who registered prior to this date are encouraged to take the Professional Ethics module.) ACCA Realise ACCAs continuing professional development programme. It is a requirement for all active members. Accounting and Business ACCAs professional magazine for members. Produced by the publishing team. Accounting Link ACCAs e-magazine for employers and other decision makers worldwide who have responsibility for developing financial professionals. Produced by the publishing team. Approved Learning Partner (ALP) Student Tuition Programme Gives formal recognition to leading tuition providers of the quality of tuition and support they offer ACCA students. Tuition providers must meet performance targets to achieve ALP status. Two levels exist, Gold and Platinum.

BSc (Hons) in applied accounting A joint programme offered by ACCA and Oxford Brookes University (the qualification is awarded by Oxford Brookes University). Designed for students undertaking the ACCA Qualification. To gain the degree, in addition to passing the relevant ACCA exams, ACCA students need to pass the Professional Ethics module and submit a Research and Analysis Project. This is a businessrelated research project comprising a research report (of a maximum of 6,500 words), and a Skills and Learning Statement (of up to 2,000 words). Cambridge ICFE International Certificate in Financial English A four-paper qualification developed by the University of Cambridge ESOL and designed to give students the English language skills needed to communicate with accountancy and finance professionals. The qualification should be referred to as Cambridge ICFE (The International Certificate in Financial English) in the first instance, followed by Cambridge ICFE in its abbreviated form.

Certified Accounting Technician CAT The CAT qualification is designed for school leavers and those in accounting support roles. Note that the name of the qualification is CAT, so unlike the ACCA Qualification, the CAT qualification does not take a capital Q. CAT Indicator Enables CAT students and CAT passed finalists to assess their practical experience against the CAT practical experience requirements. CAT passed finalist An individual who has completed the CAT exams but who has yet to receive Certified Accounting Technician status by obtaining the appropriate work experience. Computer-based assessment CBA Emerging online technology in areas such as online marking. Computer-based exams CBEs Available at Introductory and Intermediate levels of the CAT qualification, and papers F1, F2 and F3 of the ACCA Qualification.

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Certificate in International Auditing CertIA An online course (25 hours) for professional accountants and auditors. Certificate in International Financial Reporting CertIFR An online course (20 hours) for professional accountants who have qualified under local GAAP and wish to upgrade their knowledge of International Financial Reporting Standards. Continuing Professional Development CPD CPD became a requirement for all members in January 2007. ACCAs CPD programme is referred to as ACCA Realise. Diploma in Financial Management DipFM A course for middle and senior managers and non-accounting professionals with financial responsibility. Diploma in International Financial Reporting DipIFR Aimed at professional accountants and auditors, the DipIFR can be completed in three to six months and is assessed by a single exam.

Designated Professional Body DPB/ DPB regulations (UK only) ACCA is a DPB in terms of investment business, and follows DPB regulations (formerly investment business regulations). e-Resource Centre The dedicated online resource centre for ACCA members in practice. Finance Matters ACCAs magazine for DipFM students and holders. Produced by the publishing team. Firm/authorised firm/exempt professional firm (UK only) A firm is strictly defined as a partnership without limited liability, such as an accountancy or law practice. Authorised accountancy firms are authorised to conduct investment business; firms registered to conduct audit work are known as Registered Auditors. ACCA firms not authorised by the Financial Services Authority (FSA) are permitted to undertake exempt regulated activities (ERAs) and are termed exempt professional firms. International Assembly An advisory body to ACCA Council comprised of 54 representatives, and

representing all regions where there are ACCA members. Representatives are members who head up ACCA networks or chapters in their countries or regions. Joint Examination Schemes JES and Joint Schemes Partnership between a local accountancy body and ACCA to provide access to ACCA exams. Both terms are currently used. See appendix C for details of current Joint Examination Scheme partners. Knowledge Library ACCA members can access the Knowledge Library from the myACCA portal. The Knowledge Library draws together over 10,000 technical and business-related reference items, and the most recent UK and International Accounting and Auditing Standards in one searchable resource. Linked status Linked status is offered to students who have not completed the exams within the 10-year time limit under the ACCA Qualification. They will be given access to student resources such as Student Accountant, but will be removed from the exam process.

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Oxford Brookes distance-learning MBA The Oxford Brookes distance-learning MBA has an accelerated entry route for ACCA members which allows the programme to be completed in as little as 21 months, and can be counted towards ACCAs CPD requirements. The programme is accredited by AMBA (Association of MBAs) and available as a full programme for those without ACCA membership. Member An individual who has successfully completed the ACCA Qualification exams and has the necessary 36-months relevant experience, may be admitted to membership. There are other routes for direct admission to membership for holders of other professional accountancy qualifications. Under the ACCA Qualification, in addition to completing exams and relevant practical experience, individuals also need to complete the Professional Ethics module. On admission to membership, an individual becomes a member and can use the designatory letters ACCA. After five years of continuous membership, a member advances to fellowship, and as a fellow is able to use the designatory letters FCCA.

Members networks Employment-based members networks focus on individual business sectors and the issues particularly concerning these sectors. They provide input on ACCA policy development and play a key role in devising services targeted at ACCAs members in the specific sector. Regional members networks provide local networking opportunities for members. There are 38 regional members networks across the UK (in 2008), one district society, and six employment-based networks. Mature Student Entry Route MSER Available for those who are normally over age 21 with no academic qualifications. MSER students must pass the equivalent of papers F2, Management Accounting (MMA) and F3, Financial Accounting (MFA) within two years before further progression to the ACCA Qualification exams is permitted. myACCA Portal accessed via www.accaglobal.com which gives ACCA members, students, affiliates and Approved Employers access to a range of personalised business services and resources.

Practising Certificate Training Record PCTR The logbook in which members must document any post-qualification experience they wish to count towards an ACCA Practising Certificate or an ACCA Practising Certificate and Audit Qualification. Practical experience requirements PER To become a member, ACCA Qualification students must have three-years practical experience within an accounting related role. Performance objectives Benchmarks of effective performance describing the types of activities that trainees should be able to demonstrate in the workplace as part of the practical experience requirements of the ACCA Qualification. Practising Certificate and Audit Qualification The licence required by ACCA members who wish to perform work under ACCAs definition of public practice (including work reserved for registered auditors).

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Professional development matrix PDM A planning tool designed to help members to identify their preferred learning styles and the knowledge, skills and expertise they may need in either their current or future roles. It also helps members produce a personal development plan. Used as part of the ACCA Realise portal. Project mentor An individual (usually an employer, college tutor or ACCA member) who provides guidance and authenticates the work of students completing the Oxford Brookes University BSc degree programme. Registered CPD Provider Training provider who is registered with ACCA to provide quality CPD learning opportunities to ACCA members. Research and Analysis Project RAP To gain the OBU BSc in applied accounting degree, in addition to passing the relevant ACCA exams, ACCA students need to pass the Professional Ethics module and submit a Research and Analysis Project. This is a business-related research project comprising a research report (of a maximum of 6,500 words) and a Skills and Learning Statement (of up to 2,000 words).

SME A small or medium-sized enterprise. SMP A small or medium-sized practice. Student When referring to students, the relevant qualification must be mentioned (eg ACCA student, CAT student etc). Student Accountant ACCAs e-magazine for ACCA Qualification and CAT students and ACCA affiliates. Produced by the publishing team. Teach Accounting ACCAs e-magazine for tuition providers and the international academic accounting community. Produced by the publishing team. Technician Training Record TTR The TTR is a logbook in which CAT students must document any relevant experience they want counted towards the CAT qualification.

Trainee development matrix TDM An online tool for trainees studying towards the ACCA Qualification to record their practical experience against ACCAs performance objectives. Trainees ACCA students and affiliates registered on the ACCA Qualification who have not yet met the practical experience requirements to apply for ACCA membership. Tuition Provider Directory An online directory of tuition providers who teach any of ACCAs qualifications. The directory includes ACCAs Approved Learning Partners Student Tuition together with tuition providers who have not been formally approved by ACCA. Workplace mentor The workplace mentor supports the development of trainees and reviews their progress and achievements at work. They are responsible for evaluating whether a trainee has met the performance objectives, and for signing off the performance objectives when they have been met.

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