The Association of Chartered Certified Accountants (ACCA) is to examine students on integrated reporting (<IR>) from December 2014.

After wide consultation during 2013, the International Integrated Reporting Council (IIRC) released last December the first <IR> framework, aimed at improving annual reports by combining financial and non-financial metrics in order to show investors if a company creates value in the short, medium and long-term.

ACCA director of learning Alan Hatfield said in a statement that most of the elements of <IR> are already included in ACCA global syllabus, "but we have taken the opportunity to bring them together and IR will form part of our assessment going forward," he added.
ACCA has already used the draft <IR> framework guidelines for its annual reports in 2012 and 2013.

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The Association of Chartered Certified Accountants