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17 Sustainability standards
Ten things you need to know about the ISSB’s first two standards
18 AAT AQ2016
Time is running out for the old syllabus – so now’s the time to box clever
21 CIMA spotlight
Why practical application of your knowledge is key to exam success
22 Water, water everywhere… Professor Richard Murphy argues that nationalisation is the only way to save the ‘environmentally bankrupt’ water industry
24 Wellbeing How to bounce back from the bad times you have as you seek to become qualified
25 Easy as ABC
All you need to know – and must know – about activity based costing
27 ACCA SBL exam
This exam is changing in September – and we point out what you should look out for
29 A question for Tom Tom Clendon explains the concept of investor focus, which is particularly important for SBR sitters
30 Careers report What will the world of work look like in the future? The World Economic Forum has some ideas
33 AAT spotlight
Some top tips on passing AAT assessments – from someone who’s been there, done that
34 The true cost of MTD Tax authority’s digitalisation programme is massively over budget – and we explain why p22
36 ACCA spotlight
Accountants must be in the forefront of the drive to social equity
38 Viewpoint
Why there’s so much more to ethics than another exam to pass
39 Careers
Church shuns fossil fuels; tackling your career issues; and our Book Club review
40 Fun
The lighter side of life – and accountancy
The columnists
Lisa Nelson Knowledge overload, and how to deal with it 4
Robert Bruce A tribute to the saviour of New York City 6
Prem Sikka The water debacle must end now 8
Anna Kate Phelan Do you need training to make the most of AI? 10 David Rothera Go green – and get Gen Z on side 12