Test of Competence

Sustainability as an accountant

The topic of sustainability has become mainstream and there is increasing pressure on businesses to measure and report their impact on the environment.
BA: Tesco benefits from social media

Considering the impact of social media upon advertising
MIT: A new normal, but at what cost?

With the advancements in technology, employers are recognising that staff can often perform their role from anywhere in the world.
FA: The future of accountancy

Does the increased use of technology mean accountants will become obsolete?
AR: Is being green just the latest trend for businesses?

Is being ‘green’ just the latest trend for businesses or are they genuinely sustainable?
Business Acumen: High street decline

With high streets in turmoil and recovery slow, high street graveyards are becoming a common sight across the UK.
Finance: TikTok yea or nay?

Lately there has been an increase in the number of videos released on TikTok with hashtags such as #fintok or #stocktok.
Business Acumen: Uber employment law win

In February 2021, the Supreme Court of the United Kingdom ruled that Uber is, legally, the employer of its drivers.
AR: COVID-19 and external audit

As the Coronavirus pandemic has spread across the world during the last year, this has had significant impact on working practices. External Audit has been impacted drastically and the “traditional” audit practices have had to quickly adapt
Lockdown Lows

As we approach the anniversary of the first lockdown, it’s only natural for many of us to be feeling uneasy about what the future holds.
Business Acumen: Disruption or copycat?

How the regular release and marketing of new tech products relates to key themes within the Business Acumen course.
Finance: COVID-19 and financial distress (2)

Learn more about the paths a company can take if it is in financial distress.
Finance: COVID-19 and financial distress (1)

Gain an introduction to the paths a company can take if it is in financial distress.
MIT: Emerging technologies and COVID-19

Learn more about emerging technologies and how the COVID-19 pandemic has accelerated the pace of technological change
MIT: Absorption-costing recap

A recap for Student Members and Members on the principles of absorption-costing and using it to value stock.
Principles of Tax: COVID-19 and tax

This article looks at the ways covid-19 has affected some of the areas our TC Principles of Tax students cover in their course.
AR: Going concern assessments

Our Learning Blog considers difficulties facing companies preparing their going concern assessment and of auditors’ requirements under ISA (UK) 570.
Financial Accounting: DEAL/CLIP

Learn more about the DEAL/CLIP mnemonic and how you can use it to develop your understanding of Debits and Credits
Business Acumen: Tunnock's diversification

An exploration of Tunnock’s Metric Tunnox in line with the Ansoff Matrix as it relates to Business Acumen.
Business Acumen: COVID-19 and oil prices

An exploration of the microeconomic effect of oil prices during the COVID-19 pandemic.