Accounting for aviation and airline businesses is a specialized area that requires industry knowledge. There are various resources available for ATOL reporting accountants, including articles, books, and online resources. ICAEW provides guidance and support for firms looking to become licensed practices and act as ATOL Reporting Accountants. IAWG, a division of the International Air Transport Association (IATA), issues Airline Disclosure Guides (ADGs) and IAWG Accounting Guides, making recommendations on best accounting practices in key areas for the industry.