ACCA Certificate in Integrated Reporting

All you need to know to implement this radical new approach to annual corporate reporting

access 365 days' access
cpd hours 21 CPD Hours
price £350+vat €400+vat HK$3500 A$690NZ$800

In this qualification

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Describe the requirements of the International <IR> Framework

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Business case

Present the business case for the introduction of <IR>

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Apply the fundamental concepts of value creation, the capitals and the value creation.

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Participate effectively as part of a team preparing an integrated report.

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Learning resources

Work through the series of articles, videos, activities, quizzes, discussions, and more, to develop your understanding and skills.

Expert interviews

Find out what integrated reporting looks like in the real world with our in-depth video interviews with experts who have implemented <IR> in their organisations.

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Action plan

Note any changes you wish to make going forwards, in order to apply your new knowledge in your professional role.


Once you are ready, you can take the online assessment to demonstrate what you've learned, and complete the qualification.

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Secure certification

Once you've passed the assessment, you will receive a unique and secure certificate as evidence of your new understanding and capabilities.

The syllabus covers four main topic areas, each of which is presented as a number of sections to help you understand the history, application, and possible future of Integrated Reporting (<IR>).

Before you embark on your <IR> journey, you need a thorough understanding of the overriding vision behind this movement, of the benefits to your organisation, and a few challenges that you might encounter. Look at the drivers behind the development of <IR>, and learn some of the detail of the International Integrated Reporting Framework (IIRF), including its place in the wider statutory, regulatory and voluntary reporting landscape.

  1. The evolution of the <IR> movement
  2. The benefits

Integrated thinking is a fundamental building block of <IR>, not to mention a vital component of value creation. Find out about value creation, and the relationship between value to organisation and value to others. Look at the value creation process, and the six capitals that organisations may choose to adopt. Focus on the role of senior management in achieving integrated thinking within an organisation, and the main barriers.

  1. Value creation
  2. The value creation process and the capitals
  3. Achieving integrated thinking

There are seven guiding principles of <IR>, and various important matters for you to understand related to the implementation of each. Learn about the content elements, and how to focus on the connections between the various content elements. Examine examples of how real-life organisations have created integrated reports, and explore the different forms that an integrated report can take.

  1. The guiding principles
  2. The content elements
  3. The integrated report

Effective project and change management is absolutely vital to successful implementation, and it's important to put in place at the conditions that are most likely to lead to successful implementation. Identify the various people who may be responsible for preparing annual integrated reports, and consider what you might include in your yearly project plan. Identify the various mechanisms used to enhance the credibility of, and trust in, integrated reporting.

  1. Implementing an <IR> management system
  2. Planning the annual preparation process
  3. Credibility, trust and assurance

Once you have completed each section of the syllabus, you must pass an online assessment to receive the ACCA Certificate in Integrated Reporting.

  1. Assessment
Lisa Weaver

Lisa Weaver

Lisa is a professionally qualified lecturer with 15 years' experience of exam-based and CPD lecturing for accounting and finance professionals. She also writes learning materials and technical articles, and performs quality control reviews on company accounts.

Lisa is an Associate Professor of Accounting at Warwick Business School, and the author of accountingcpd courses on integrated reporting, IFRS, and UK and Ireland GAAP.

Yen-Pei Chen

Yen-Pei Chen

A qualified accountant, Yen-Pei brings extensive knowledge of influencing tax policy, corporate reporting and the growing field of integrated reporting to the Professional Insights team at ACCA.

She has carried out international research into technical and policy developments, and works alongside policy-makers at key organisations, including HMRC, FRC and the UK Government.

She also engages with the EU Commission and the Organisation for Economic Co-operation and Development.

She convenes ACCA's Global Forum for Taxation, the UK Tax Committee and our Global Forum for Corporate Reporting.