Sectors and industries

<!DOCTYPE html>    <html lang="en" class=" no-js subgateway"> <head> <meta charset="utf-8" />  <title>Sectors and industries | ACCA Global</title> <meta http-equiv="X-UA-Compatible" content="IE=edge" /> <meta name="author" content="ACCA - https://www.accaglobal.com" /> <meta name="description" content="Resources and information for ACCA members working in various sectors and industries"> <meta name="title" content="Sectors and industries" /> <meta name="viewport" content="user-scalable=yes, width=device-width, initial-scale=1, maximum-scale=5" /> <link rel="canonical" href="https://www.accaglobal.com/gb/en/member/sectors.html"/> <meta name="templateType" content="Gateways" /> <meta name="lastModDate" content="2023-10-10T10:47:51.810Z" />  <script src="/etc.clientlibs/acca/clientlibs/data-layer-utils.min.js"></script> <script type="text/javascript"> if (typeof registerDOMLoadedEvent !== "undefined") { registerDOMLoadedEvent(); } </script> <script src="https://assets.adobedtm.com/bd662320aaa7/98675746a2e2/launch-EN4c8bea9d45114431a8bc35a4ce50e9d9.min.js" async></script> <link rel="stylesheet" href="/etc.clientlibs/careersupport/clientlibs/jobs-widget.min.css" type="text/css"/> <script src="/etc.clientlibs/clientlibs/granite/jquery.min.js"></script> <script src="/etc.clientlibs/clientlibs/granite/utils.min.js"></script> <script src="/etc.clientlibs/clientlibs/granite/jquery/granite.min.js"></script> <script src="/etc.clientlibs/foundation/clientlibs/jquery.min.js"></script> <script src="/etc.clientlibs/careersupport/clientlibs/jobs-widget.min.js"></script> <link rel="icon" type="image/x-icon" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/favicon.ico"/> <link rel="apple-touch-icon" sizes="57x57" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon-57x57.png"> <link rel="apple-touch-icon" sizes="60x60" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon-60x60.png"> <link rel="apple-touch-icon" sizes="72x72" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon-72x72.png"> <link rel="apple-touch-icon" sizes="76x76" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon-76x76.png"> <link rel="apple-touch-icon" sizes="114x114" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon-114x114.png"> <link rel="apple-touch-icon" sizes="120x120" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon-120x120.png"> <link rel="apple-touch-icon" sizes="144x144" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon-144x144.png"> <link rel="apple-touch-icon" sizes="152x152" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon-152x152.png"> <link rel="apple-touch-icon" sizes="180x180" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon-180x180.png"> <link rel="apple-touch-icon" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon-precomposed.png"> <link rel="apple-touch-icon" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/apple-icon.png"> <link rel="icon" type="image/png" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/android-icon-192x192.png" sizes="192x192"> <link rel="icon" type="image/png" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/favicon-96x96.png" sizes="96x96"> <link rel="icon" type="image/png" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/favicon-32x32.png" sizes="32x32"> <link rel="icon" type="image/png" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/favicon-16x16.png" sizes="16x16"> <link rel="manifest" href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/manifest.json"> <meta name="msapplication-TileColor" content="#da532c"> <meta name="msapplication-TileImage" content="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/icons/ms-icon-144x144.png"> <meta name="theme-color" content="#ffffff">  <link href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/css/fastfont.css" type="text/css" rel="stylesheet"/>    <style> @font-face { font-family: 'avenir-medium'; src: url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-medium.eot'); src: url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-medium.eot?#iefix') format('embedded-opentype'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-medium.svg#avenirMedium') format('svg'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-medium.woff2') format('woff2'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-medium.woff') format('woff'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-medium.ttf') format('truetype'); font-weight: normal; font-style: normal; } @font-face { font-family: 'avenir-light'; src: url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-light.eot'); src: url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-light.eot?#iefix') format('embedded-opentype'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-light.svg#avenirLight') format('svg'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-light.woff2') format('woff2'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-light.woff') format('woff'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/avenir-light.ttf') format('truetype'); font-weight: normal; font-style: normal; } @font-face { font-family: 'caecilia-roman'; src: url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/caecilia-roman.eot'); src: url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/caecilia-roman.eot?#iefix') format('embedded-opentype'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/caecilia-roman.svg#caeciliaRoman') format('svg'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/caecilia-roman.woff2') format('woff2'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/caecilia-roman.woff') format('woff'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/caecilia-roman.ttf') format('truetype'); font-weight: normal; font-style: normal; } @font-face { font-family: 'icomoon'; src: url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/acca-icon-font.eot?l78q1t'); src: url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/acca-icon-font.eot?l78q1t#iefix') format('embedded-opentype'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/acca-icon-font.woff?l78q1t') format('woff'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/acca-icon-font.svg?l78q1t#icomoon') format('svg'); font-weight: normal; font-style: normal; } @font-face { font-family: 'rf-icomoon'; src: url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/rf-icomoon.eot?ave7il'); src: url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/rf-icomoon.eot?ave7il#iefix') format('embedded-opentype'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/rf-icomoon.ttf?ave7il') format('truetype'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/rf-icomoon.woff?ave7il') format('woff'), url('https://assets.accaglobal.com/etc.clientlibs/acca/clientlibs/static-assets/resources/fonts/rf-icomoon.svg?ave7il#rf-icomoon') format('svg'); font-weight: normal; font-style: normal; } </style> <link rel="stylesheet" href="/etc.clientlibs/membersbeta/clientlibs/static-assets.min.css" type="text/css"/> <link rel="stylesheet" href="/etc.clientlibs/acca/clientlibs/clientlibs-acca-header.min.css" type="text/css"/> <link rel="stylesheet" href="/etc.clientlibs/acca/clientlibs/acca.global.react.min.css" type="text/css"/>  <script src="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/js/lib/modernizr.js"></script> <div class="cloudservices servicecomponents"> </div> <script src="/etc.clientlibs/acca/clientlibs/clientlibs-acca-header.min.js"></script> </head><body> <div class="headerToolbar iparsys parsys"><div class="section"><div class="new"></div> </div><div class="iparys_inherited"><div class="headerToolbar iparsys parsys"><div class="headerToolbar section"><div class="headerAdvertisement advertLeaderboard"><div class="advert-container advert-container--top-page leaderboard-container scheme-grey-2"> <div class="advert-container__frame"> <div class="advert-container__frame-inner"> <div class="advert advert--top-page leaderboard-ad-launch"> </div> </div> </div> </div> </div> <div class="topnav topNavigation"> <header id="main-navigation-container" class="rf-header"> <div id="header-container" class="rf-header__inner responsive">  <div class="rf-header-utility-bar"> <div class="rf-header-utility-bar__inner"> <div id="header-mini-left" class="rf-header-utility-bar__side rf-header-utility-bar__side--left"> <div class="rf-header-utility-bar__side-inner"> <p class="tag-line rf-header-utility-bar__tagline">The global body for professional accountants</p> </div> </div> <div id="header-mini-right" class="rf-header-utility-bar__side rf-header-utility-bar__side--right rf-country-selector-container"> <div class="rf-header-utility-bar__side-inner"> <ul class="rf-header-utility-bar__links"> <li class="rf-header-utility-bar__link"> <a href="/my/en/about-us.html" target="_self" class="rf-header-utility-bar__link-url">About us</a> </li> <li class="rf-header-utility-bar__link"> <a href="https://jobs.accaglobal.com/?utm_source=ACCAglobal&utm_medium=referral&utm_campaign=navbar1" target="_blank" rel="noopener noreferrer" class="rf-header-utility-bar__link-url">Search jobs</a> </li> <li class="rf-header-utility-bar__link"> <a href="/my/en/member/find-an-accountant.html" target="_self" class="rf-header-utility-bar__link-url">Find an accountant</a> </li> <li class="rf-header-utility-bar__link"> <a href="/my/en/technical-activities.html" target="_self" class="rf-header-utility-bar__link-url">Technical activities</a> </li> <li class="rf-header-utility-bar__link"> <a href="/my/en/help.html" target="_self" class="rf-header-utility-bar__link-url">Help & support</a> </li> <li class="rf-header-utility-bar__link rf-header-utility-bar__link--country-selector country-selector"> <form id="header-region-select" action="/en.html" method="post"> <div class="regionSelector"><a href="#" title="Global" class="rf-country-selector-trigger selected-country" data-toggle-country-selector=""> <span class="rf-country-selector-trigger__text country">Global</span> <span class="rf-country-selector-trigger__icon icon-arrow-down"></span> </a> <div class="rf-country-selector country-selector-container" aria-hidden="true"> <div class="rf-country-selector__inner">  <div class="rf-country-selector-global-message global-message"> <span class="rf-country-selector-global-message__icon icon-pin"></span> <p class="rf-country-selector-global-message__text"> <span class="rf-country-selector-global-message__text-part"> Can't find your location/region listed?</span> <span class="rf-country-selector-global-message__text-part rf-country-selector-global-message__text-part--secondary"> Please visit our <a id="globalLink" href="#" data-global-link="/content/accaglobal/gb/en.html" data-global-link-text="Global">global website</a> instead </span> </p> </div>   <ul class="rf-country-selector-regions-nav regions"> <li class="rf-country-selector-regions-nav__item" aria-selected="true"> <button class="rf-country-selector-regions-nav__item-link" data-countries-show="#region-americas">Americas</button> </li> <li class="rf-country-selector-regions-nav__item" aria-selected="false"> <button class="rf-country-selector-regions-nav__item-link" data-countries-show="#region-europe">Europe</button> </li> <li class="rf-country-selector-regions-nav__item" aria-selected="false"> <button class="rf-country-selector-regions-nav__item-link" data-countries-show="#region-middle-east">Middle East</button> </li> <li class="rf-country-selector-regions-nav__item" aria-selected="false"> <button class="rf-country-selector-regions-nav__item-link" data-countries-show="#region-africa">Africa</button> </li> <li class="rf-country-selector-regions-nav__item" aria-selected="false"> <button class="rf-country-selector-regions-nav__item-link" data-countries-show="#region-asia">Asia</button> </li> </ul>   <div class="rf-country-selector-regions countries-sections"> <div id="region-americas" class="rf-country-selector-region rf-country-selector-region--open"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Americas </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ca/en.html" data-region-id="CA" data-region-grouping-id="">Canada</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/us/en.html" data-region-id="US" data-region-grouping-id="">USA</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BS" data-region-grouping-id="caribbean">Bahamas</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BM" data-region-grouping-id="caribbean">Bermuda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BM" data-region-grouping-id="caribbean">Bermuda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="KY" data-region-grouping-id="caribbean">Cayman Islands</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="GY" data-region-grouping-id="caribbean">Guyana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="JM" data-region-grouping-id="caribbean">Jamaica</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="OECS" data-region-grouping-id="caribbean">OECS</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="TT" data-region-grouping-id="caribbean">Trinidad & Tobago</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="VG" data-region-grouping-id="caribbean">Virgin Islands (British)</a> </li> </ul> </div> <div id="region-europe" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Europe </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/uk/en.html" data-region-id="GB" data-region-grouping-id="">United Kingdom</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/scotland/en.html" data-region-id="SCT" data-region-grouping-id="">Scotland</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/wales/en.html" data-region-id="WLS" data-region-grouping-id="">Wales</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ie/en.html" data-region-id="IE" data-region-grouping-id="">Ireland</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="AM" data-region-grouping-id="ubcs">Armenia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="AZ" data-region-grouping-id="ubcs">Azerbaijan</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="BY" data-region-grouping-id="ubcs">Belarus</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="CZ" data-region-grouping-id="crsh">Czech Republic</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="EE" data-region-grouping-id="ubcs">Estonia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="GE" data-region-grouping-id="ubcs">Georgia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="HU" data-region-grouping-id="crsh">Hungary</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="LV" data-region-grouping-id="ubcs">Latvia</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="LT" data-region-grouping-id="ubcs">Lithuania</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="http://www.accapolska.pl" data-region-id="PL" data-region-grouping-id="">Poland</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/russia/en.html" data-region-id="RU" data-region-grouping-id="">Russia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="SK" data-region-grouping-id="crsh">Slovakia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="UA" data-region-grouping-id="ubcs">Ukraine</a> </li> </ul> </div> <div id="region-middle-east" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Middle East </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="AE" data-region-grouping-id="middle-east">United Arab Emirates</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="OM" data-region-grouping-id="middle-east">Oman</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="BH" data-region-grouping-id="middle-east">Bahrain</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="KW" data-region-grouping-id="middle-east">Kuwait</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="SA" data-region-grouping-id="middle-east">Saudi Arabia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="EG" data-region-grouping-id="middle-east">Egypt</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="JO" data-region-grouping-id="middle-east">Jordan</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="IR" data-region-grouping-id="middle-east">Iran</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="YE" data-region-grouping-id="middle-east">Yemen</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="PS" data-region-grouping-id="middle-east">State of Palestine</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="IQ" data-region-grouping-id="middle-east">Iraq</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="LB" data-region-grouping-id="middle-east">Lebanon</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="SY" data-region-grouping-id="middle-east">Syrian Arab Republic</a> </li> </ul> </div> <div id="region-africa" class="rf-country-selector-region"> <button href="#" class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Africa </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="NG" data-region-grouping-id="africa">Nigeria</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZA" data-region-grouping-id="africa">South Africa</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZM" data-region-grouping-id="africa">Zambia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZW" data-region-grouping-id="africa">Zimbabwe</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="MU" data-region-grouping-id="africa">Mauritius</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="GH" data-region-grouping-id="africa">Ghana</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="UG" data-region-grouping-id="africa">Uganda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="KE" data-region-grouping-id="africa">Kenya</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="MW" data-region-grouping-id="africa">Malawi</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="BW" data-region-grouping-id="africa">Botswana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="AFRICAOTHER" data-region-grouping-id="africa">Africa (other)</a> </li> </ul> </div> <div id="region-asia" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Asia </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/an/en.html" data-region-id="AU" data-region-grouping-id="">Australia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/my/en.html" data-region-id="BD" data-region-grouping-id="">Bangladesh</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="http://cn.accaglobal.com" data-region-id="CN" data-region-grouping-id="">China</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/hk/en.html" data-region-id="HK" data-region-grouping-id="">Hong Kong SAR of China</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/in/en.html" data-region-id="IN" data-region-grouping-id="">India</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/my/en.html" data-region-id="MY" data-region-grouping-id="">Malaysia</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/an/en.html" data-region-id="NZ" data-region-grouping-id="">New Zealand</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/pk/en.html" data-region-id="PK" data-region-grouping-id="">Pakistan</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/sg/en.html" data-region-id="SG" data-region-grouping-id="">Singapore</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/lk/en.html" data-region-id="LK" data-region-grouping-id="">Sri Lanka</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/vn/en.html" data-region-id="VN" data-region-grouping-id="">Vietnam</a> </li> </ul> </div> </div>  </div> </div> </div> </form> </li> </ul> </div> </div> </div> </div>   <div id="header-main" class="rf-header-controls"> <div class="rf-header-controls__inner">  <div id="header-main-left" class="rf-header-controls__side rf-header-controls__side--left"> <div id="header-logo" class="acca-logo acca-logo--header"> <a href="/my/en.html" class="acca-logo__link" title="Home"> <img class="acca-logo__image" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/img/logo.svg" alt="ACCA Global - Logo"/> </a> </div> </div>  <div id="header-main-right" class="rf-header-controls__side rf-header-controls__side--right">  <div class="rf-header-controls__mobile-buttons header-button-container"> <div id="search-button" class="rf-header-controls__mobile-button rf-header-controls__mobile-button--search header-button"> <div class="searchBarMobileIcon search-bar-mobile-icon"><div class="__react-cmp" data-wrappercssclass="mobile-search-icon" data-react-component="SearchMobileIcon"></div> </div> </div> <span class="rf-header-controls__mobile-button-separator"></span> <div id="menu-open" class="rf-header-controls__mobile-button rf-header-controls__mobile-button--menu-open header-button" onclick="window.APP.toggleShowMenu(event)"> <span class="rf-header-controls__mobile-button-text">Menu</span> <i class="rf-header-controls__mobile-button-icon icon-menu"></i> </div> <div id="menu-close" class="rf-header-controls__mobile-button rf-header-controls__mobile-button--menu-close header-button" aria-hidden="true" onclick="window.APP.toggleShowMenu(event)"> <span class="rf-header-controls__mobile-button-text">Close</span> <span class="rf-header-controls__mobile-button-icon icon-close"></span> </div> </div>   <div class="rf-header-search main-search-form-container search cq-analyzable section"> <div class="searchBar search-bar"> <div id="searchbar" class="__react-cmp" data-placeHolderText="Search here...." data-initialsearchmessage="Type your search" data-noresultsmessage="No results" data-azureendpoint="https://api.apps.accaglobal.com/web2/api/v1/public/search/indexes/mainsite-acca-index/docs/suggest" data-azureapikey="ab40467e-2ff4-4ecb-bc6b-e3f5c7f49878" data-variant="legacy" data-iconposition="right" data-withmobiletrigger="true" data-destinationpath="/my/en/search.html" data-react-component="SearchBar" data-language="en" data-languageFieldName="se_language" data-country="my" data-countryFieldName="se_country" data-contentType="ACCAGlobal" data-contentTypeFieldName="se_content_type" data-isonresultspage="false"></div> </div> </div>   <div class="rf-header-controls__buttons"> <a class="rf-header-controls__button rf-btn rf-btn-apply-now" onclick="_gaq.push(['_trackEvent', 'an-button-members', 'click', '/content/accaglobal/my/en/member/sectors']);" href="https://www.accaglobal.com/acca-registration-intro.html"> <span class="rf-btn__text"> Apply now</span> </a> <a href="/content/accaglobal/my/en/footer-toolbar/myacca" class="rf-header-controls__button rf-btn rf-btn--hollow rf-btn--iconed" target='_blank'> <span class="rf-btn__text"> myACCA</span> <span class="rf-btn__icon-container"> <span class="rf-btn__icon icon-right"></span> <span class="rf-btn__icon icon-right"></span> </span> </a> </div>  </div> </div> </div>  <div id="header" class="rf-header-menu">  <div id="main-navigation" class="rf-main-nav"> <div class="inner rf-main-nav__inner"> <ul class="rf-main-nav__item-links"> <li class="rf-main-nav__item"><a href="/my/en/study-with-acca.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Begin your accountancy journey</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/my/en/study-with-acca/our-qualifications.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Our qualifications</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/study-with-acca/getting-started.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Getting started</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/study-with-acca/your-career.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Your career</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/study-with-acca/why-acca.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Why ACCA?</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/study-with-acca/blog.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Blog</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/study-with-acca/discover-your-potential.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Sign-up to our industry newsletter</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/my/en/qualifications.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Our qualifications</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/my/en/qualifications/apply-now.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Apply to become an ACCA student</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/qualifications/why-acca.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Why choose to study ACCA?</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/qualifications/glance.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">ACCA accountancy qualifications</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/qualifications/accountancy-career.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Getting started with ACCA</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/qualifications/acca-learning.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">ACCA Learning</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/qualifications/potential.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Register your interest in ACCA</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/my/en/employer.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Employers</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/my/en/employer/reasons-to-hire-acca-members.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Learn why you should hire ACCA members</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/employer/why-train-with-acca.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Why train your staff with ACCA?</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/employer/recruit-finance-staff.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Recruit finance staff</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/employer/train-and-develop-finance-talent.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Train and develop finance talent</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/employer/approved-employer-programme.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Approved Employer programme</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/employer/employer-help-and-guidance.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Employer support</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/employer/acca-one-step-ahead.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Resources to help your organisation stay one step ahead</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/my/en/learning-provider.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Learning providers</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/support-for-approved-learning-partners.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Support for Approved Learning Partners</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/approved-learning-partner.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Becoming an ACCA Approved Learning Partner</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/acca-tutor-resources.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Tutor support</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/computer-based-exam-cbe-centres.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Computer-Based Exam (CBE) centres</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/learningproviders-alpc.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">ACCA Content Partners</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/registered-learning-partner.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Registered Learning Partner</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/learningproviders-exemptions.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Exemption accreditation</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/why-partner-with-acca.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">University partnerships</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/find-tuition-for-acca-exams.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Find tuition</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/virtual-classrooms.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Virtual classroom support for learning partners</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/learning-provider/studyhub.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">ACCA Study Hub for learning providers</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/my/en/member.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Members</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/my/en/member/cpd-landing.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Find CPD resources</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/member/cpd.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Your CPD</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/member/membership.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Your membership</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/member/member-networks.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Member networks</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/member/ab.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">AB magazine</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/member/sectors.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Sectors and industries</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/member/regulation.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Regulation and standards</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/member/advocacy-and-mentoring.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Advocacy and mentoring</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/member/council-elections.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Council, elections and AGM</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/member/wellbeing.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Wellbeing</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/my/en/student.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Students</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/my/en/student/Accelerate.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Accelerate</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/student/FIA.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">ACCA Foundation in Accountancy (FIA)</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/student/getting-started.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Getting started with ACCA</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/student/tuition-study-options.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Tuition and study options</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/student/exam-support-resources.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Study support resources</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/student/exam-entry-and-administration.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Exams</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/student/practical-experience-per.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Practical experience</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/student/ethics.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Our ethics modules</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/student/sa.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Student Accountant</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/student/regulation-and-standards.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Regulation and standards for students</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/student/wellbeing.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Wellbeing</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/my/en/affiliates.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Affiliates</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/completing-your-epsm.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Completing your EPSM</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/completing-your-per.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Completing your PER</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/affiliate-apply-membership.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Apply for membership</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/affiliate-skills.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Skills webinars</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/finding-a-great-supervisor.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Finding a great supervisor</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/choosing-the-right-objectives.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Choosing the right objectives for you</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/recording-your-per.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Regularly recording your PER</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/the-next-phase.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">The next phase of your journey</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/your-future.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Your future once qualified</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/affiliate-community.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Mentoring and networks</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/advance-ezine.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Advance e-magazine</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/affiliates/affiliate-video-support.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Affiliate video support</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/my/en/professional-insights.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Policy and insights</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/my/en/professional-insights/intro-pi.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">About policy and insights at ACCA</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/professional-insights/new-meet-the-team.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Meet the team</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/professional-insights/global-economics.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Global economics</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/professional-insights/pro-accountants-the-future.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Professional accountants - the future | ACCA</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/professional-insights/risk.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Risk</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/professional-insights/global-profession.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Supporting the global profession</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/professional-insights/technology.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Technology</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/my/en/professional-insights/app.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Download the insights app</span></a> </li> </ul> </li> </ul> </div> </div>  <div id="header-mini" class="rf-header-mobile-controls rf-country-selector-container"> <div id="header-mini-mobile" class="rf-header-mobile-controls__inner"> <ul class="rf-header-mobile-controls__list"> <li class="rf-header-mobile-controls__item rf-header-mobile-controls__item--country-selector"> <a href="#" title="Global" class="rf-country-selector-trigger rf-country-selector-trigger--mobile selected-country" data-toggle-country-selector=""> <span class="rf-country-selector-trigger__text country"> Global </span> <span class="rf-country-selector-trigger__icon icon-arrow-down"></span> </a> </li> <li class="rf-header-mobile-controls__item rf-header-mobile-controls__item--my-acca my-acca"> <a class="rf-header-mobile-controls__item-link rf-btn rf-btn--borderless rf-btn--iconed" href="/my/en/footer-toolbar/myacca.html" target='_blank'> <span class="rf-btn__text"> myACCA</span> <span class="rf-btn__icon-container"> <span class="rf-btn__icon icon-right"></span> </span> </a> </li> </ul> <form id="header-region-select-mobile" action="/path/to/post/action.html" method="post"> <div class="regionSelectorMobile"><div class="rf-country-selector country-selector-container" aria-hidden="true"> <div class="rf-country-selector__inner">  <div class="rf-country-selector-global-message global-message"> <span class="rf-country-selector-global-message__icon icon-pin"></span> <p class="rf-country-selector-global-message__text"> <span class="rf-country-selector-global-message__text-part"> Can't find your location listed?</span> <span class="rf-country-selector-global-message__text-part rf-country-selector-global-message__text-part--secondary"> Please visit our <a id="globalLinkMobile" href="#" data-global-link="/content/accaglobal/gb/en.html" data-global-link-text="">global website</a> instead </span> </p> </div>   <ul class="rf-country-selector-regions-nav regions"> <li class="rf-country-selector-regions-nav__item" aria-selected="true"> <button class="rf-country-selector-regions-nav__item-link" data-countries-show="#region-americas">Americas</button> </li> <li class="rf-country-selector-regions-nav__item" aria-selected="false"> <button class="rf-country-selector-regions-nav__item-link" data-countries-show="#region-europe">Europe</button> </li> <li class="rf-country-selector-regions-nav__item" aria-selected="false"> <button class="rf-country-selector-regions-nav__item-link" data-countries-show="#region-middle-east">Middle East</button> </li> <li class="rf-country-selector-regions-nav__item" aria-selected="false"> <button class="rf-country-selector-regions-nav__item-link" data-countries-show="#region-africa">Africa</button> </li> <li class="rf-country-selector-regions-nav__item" aria-selected="false"> <button class="rf-country-selector-regions-nav__item-link" data-countries-show="#region-asia">Asia</button> </li> </ul>   <div class="rf-country-selector-regions countries-sections"> <div id="region-americas" class="rf-country-selector-region rf-country-selector-region--open"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Americas </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ca/en.html" data-region-id="CA" data-region-grouping-id="">Canada</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/us/en.html" data-region-id="US" data-region-grouping-id="">USA</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BS" data-region-grouping-id="caribbean">Bahamas</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BM" data-region-grouping-id="caribbean">Bermuda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BM" data-region-grouping-id="caribbean">Bermuda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="KY" data-region-grouping-id="caribbean">Cayman Islands</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="GY" data-region-grouping-id="caribbean">Guyana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="JM" data-region-grouping-id="caribbean">Jamaica</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="OECS" data-region-grouping-id="caribbean">OECS</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="TT" data-region-grouping-id="caribbean">Trinidad & Tobago</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="VG" data-region-grouping-id="caribbean">Virgin Islands (British)</a> </li> </ul> </div> <div id="region-europe" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Europe </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/uk/en.html" data-region-id="GB" data-region-grouping-id="">United Kingdom</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/scotland/en.html" data-region-id="SCT" data-region-grouping-id="">Scotland</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/wales/en.html" data-region-id="WLS" data-region-grouping-id="">Wales</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ie/en.html" data-region-id="IE" data-region-grouping-id="">Ireland</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="AM" data-region-grouping-id="ubcs">Armenia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="AZ" data-region-grouping-id="ubcs">Azerbaijan</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="BY" data-region-grouping-id="ubcs">Belarus</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="CZ" data-region-grouping-id="crsh">Czech Republic</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="EE" data-region-grouping-id="ubcs">Estonia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="GE" data-region-grouping-id="ubcs">Georgia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="HU" data-region-grouping-id="crsh">Hungary</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="LV" data-region-grouping-id="ubcs">Latvia</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="LT" data-region-grouping-id="ubcs">Lithuania</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="http://www.accapolska.pl" data-region-id="PL" data-region-grouping-id="">Poland</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/russia/en.html" data-region-id="RU" data-region-grouping-id="">Russia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="SK" data-region-grouping-id="crsh">Slovakia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="UA" data-region-grouping-id="ubcs">Ukraine</a> </li> </ul> </div> <div id="region-middle-east" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Middle East </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="AE" data-region-grouping-id="middle-east">United Arab Emirates</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="OM" data-region-grouping-id="middle-east">Oman</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="BH" data-region-grouping-id="middle-east">Bahrain</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="KW" data-region-grouping-id="middle-east">Kuwait</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="SA" data-region-grouping-id="middle-east">Saudi Arabia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="EG" data-region-grouping-id="middle-east">Egypt</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="JO" data-region-grouping-id="middle-east">Jordan</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="IR" data-region-grouping-id="middle-east">Iran</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="YE" data-region-grouping-id="middle-east">Yemen</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="PS" data-region-grouping-id="middle-east">State of Palestine</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="IQ" data-region-grouping-id="middle-east">Iraq</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="LB" data-region-grouping-id="middle-east">Lebanon</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="SY" data-region-grouping-id="middle-east">Syrian Arab Republic</a> </li> </ul> </div> <div id="region-africa" class="rf-country-selector-region"> <button href="#" class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Africa </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="NG" data-region-grouping-id="africa">Nigeria</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZA" data-region-grouping-id="africa">South Africa</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZM" data-region-grouping-id="africa">Zambia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZW" data-region-grouping-id="africa">Zimbabwe</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="MU" data-region-grouping-id="africa">Mauritius</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="GH" data-region-grouping-id="africa">Ghana</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="UG" data-region-grouping-id="africa">Uganda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="KE" data-region-grouping-id="africa">Kenya</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="MW" data-region-grouping-id="africa">Malawi</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="BW" data-region-grouping-id="africa">Botswana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="AFRICAOTHER" data-region-grouping-id="africa">Africa (other)</a> </li> </ul> </div> <div id="region-asia" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Asia </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/an/en.html" data-region-id="AU" data-region-grouping-id="">Australia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/my/en.html" data-region-id="BD" data-region-grouping-id="">Bangladesh</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="http://cn.accaglobal.com" data-region-id="CN" data-region-grouping-id="">China</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/hk/en.html" data-region-id="HK" data-region-grouping-id="">Hong Kong SAR of China</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/in/en.html" data-region-id="IN" data-region-grouping-id="">India</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/my/en.html" data-region-id="MY" data-region-grouping-id="">Malaysia</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/an/en.html" data-region-id="NZ" data-region-grouping-id="">New Zealand</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/pk/en.html" data-region-id="PK" data-region-grouping-id="">Pakistan</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/sg/en.html" data-region-id="SG" data-region-grouping-id="">Singapore</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/lk/en.html" data-region-id="LK" data-region-grouping-id="">Sri Lanka</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/vn/en.html" data-region-id="VN" data-region-grouping-id="">Vietnam</a> </li> </ul> </div> </div>  </div> </div> </div> </form> <div class="rf-header-mobile-controls__apply-container apply-now"> <a class="rf-header-mobile-controls__item-link rf-btn rf-btn--full-width" onclick="_gaq.push(['_trackEvent', 'an-button-members', 'click', '/content/accaglobal/my/en/member/sectors']);" href="https://www.accaglobal.com/acca-registration-intro.html"> <span class="rf-btn__text"> Apply now</span> </a> </div> </div> </div>   <div class="rf-header-utility-bar rf-header-utility-bar--mobile"> <div class="rf-header-utility-bar__inner"> <ul class="rf-header-utility-bar__links"> <li class="rf-header-utility-bar__link"> <a href="/my/en/about-us.html" class="rf-header-utility-bar__link-url">About us</a> </li> <li class="rf-header-utility-bar__link"> <a href="https://jobs.accaglobal.com/?utm_source=ACCAglobal&utm_medium=referral&utm_campaign=navbar1" class="rf-header-utility-bar__link-url">Search jobs</a> </li> <li class="rf-header-utility-bar__link"> <a href="/my/en/member/find-an-accountant.html" class="rf-header-utility-bar__link-url">Find an accountant</a> </li> <li class="rf-header-utility-bar__link"> <a href="/my/en/technical-activities.html" class="rf-header-utility-bar__link-url">Technical activities</a> </li> <li class="rf-header-utility-bar__link"> <a href="/my/en/help.html" class="rf-header-utility-bar__link-url">Help & support</a> </li> </ul> </div> </div>  </div> </div> </header>   </div> </div> </div> </div> </div> <div id="main"> <div class="header-banner heroBanner"><div class="content-section no-padding content-header" style="background-image: url(/content/dam/members-beta/images/sectors/sectors-1.jpg/jcr:content/renditions/original);"> <div class="inner"> <div class="row"> <div class="col-sm-5"> <h2> Sectors and industries</h2> </div> </div> </div> <div class="breadcrumb-container"> <div class="inner"> <ul class="breadcrumb-nav"> <li><a href="/my/en.html"> Home</a></li> <li><a href="/my/en/member.html"> Members</a></li> </ul> </div> </div> </div> </div> <div class="content-section no-padding"> <div class="inner"> <div class="row"> <div class="col-md-2 navigation"> <div class="section-menu"> <div class="menu-toggle visible-xs visible-sm" onclick="window.APP.toggleMenu(event)"> <span class="closed-text"> Section Menu <span class="icon-section pull-right"></span> </span> <span class="opened-text">Close <span class="icon-container pull-right"> <i class="icon-chevron-up"></i> </span> </span> </div> <ul> <li class="up"> <a href="/my/en/member.html"> <span class="fa-icon-container"><span class="icon-left"></span></span>Back to <span class="parent">Members</span> </a> </li> <li class="sibling"><a href="/my/en/member/cpd-landing.html"> Find CPD resources</a></li> <li class="sibling"><a href="/my/en/member/cpd.html"> Your CPD</a></li> <li class="sibling"><a href="/my/en/member/membership.html"> Your membership</a></li> <li class="sibling"><a href="/my/en/member/member-networks.html"> Member networks</a></li> <li class="sibling"><a href="/my/en/member/ab.html"> AB magazine</a></li> <li class="current"> <span> Sectors and industries</span> <ul> <li class="child"><a href="/my/en/member/sectors/smp.html"> Public practice and SMP</a></li> <li class="child"><a href="/my/en/member/sectors/internal-audit.html"> Internal audit</a></li> <li class="child"><a href="/my/en/member/sectors/public-sector-hub.html"> Public sector</a></li> <li class="child"><a href="/my/en/member/sectors/financial-services.html"> Financial services sector</a></li> <li class="child"><a href="/my/en/member/sectors/corporate-sector.html"> Corporate and SME sector</a></li> </ul> </li> <li class="sibling"><a href="/my/en/member/regulation.html"> Regulation and standards</a></li> <li class="sibling"><a href="/my/en/member/advocacy-and-mentoring.html"> Advocacy and mentoring</a></li> <li class="sibling"><a href="/my/en/member/council-elections.html"> Council, elections and AGM</a></li> <li class="sibling"><a href="/my/en/member/wellbeing.html"> Wellbeing</a></li> </ul> </div> <div class="social-share socialSharing"><div class="social-sharing sticky hidden-print"> <ul> <li data-tooltip="Share on Twitter"> <a href="#" onclick="window.open('https://twitter.com/home?status=https://www.accaglobal.com/content/accaglobal/my/en/member/sectors.html','name','width=600,height=400')"> <span class="text"> Twitter </span> <span class="icon"> <i class="icon-social-twitter"></i> </span> </a> </li> <li data-tooltip="Share on Facebook"> <a href="#" onclick="window.open('https://www.facebook.com/sharer/sharer.php?u=https://www.accaglobal.com/content/accaglobal/my/en/member/sectors.html','name','width=600,height=400')"> <span class="text"> Facebook </span> <span class="icon"> <i class="icon-social-facebook"></i> </span> </a> </li> <li data-tooltip="Share on LinkedIn"> <a href="#" onclick="window.open('https://www.linkedin.com/shareArticle?mini=true&url=https://www.accaglobal.com/content/accaglobal/my/en/member/sectors.html&title=&summary=&source=','name','width=600,height=400')"> <span class="text"> LinkedIn </span> <span class="icon"> <i class="icon-social-linkedin-inverted"></i> </span> </a> </li> <li data-tooltip="Share via email"> <a href="mailto:?body=https://www.accaglobal.com/content/accaglobal/my/en/member/sectors.html"> <span class="text"> Email </span> <span class="icon"> <i class="icon-email"></i> </span> </a> </li> <li class="copy" data-tooltip="Copy link to clipboard"> <a href="#" class=""> <span class="text"> Copy </span> <span class="icon"> <i class="icon-copy-to-clipboard"></i> </span> </a> </li> </ul> </div></div> </div> <div class="col-md-10 content-main left-border"> <div class="row"> <div class="contentIntro introPar"><div class="col-xs-12 intro-para"> <p>Our members are in huge demand around the world and work in a wide range of roles, sectors and industries.</p> </div> <div style="clear:both;"></div> </div> </div> <div class="row"> <div class="col-sm-8 textSection "> <div class="main-content parsys"><div class="textSection text section"><p style="font-family: tahoma, arial, helvetica, sans-serif; font-size: 12px;">Finance professions play an important part in developing businesses by providing insights into financial management and performance; they are also valued business partners and engage all areas of business.</p> <p style="font-family: tahoma, arial, helvetica, sans-serif; font-size: 12px;">Our <a href="/my/en/member/cpd-landing.html">CPD resource finder</a> has many articles, reports and online courses that are relevant to specific business sectors and accountancy roles. Use the links on this page to explore those resources, or to find useful and important information on running your practice.</p> <script> (function($) { //Remove the styles from the page as it comes $(".textSection").find("li,ul,ol,span,p,div").css({fontFamily: "", fontSize: ""}); }(window.jQuery)); </script></div> </div> </div> </div> <div class="in-this-section inthissection"><div class="gateway-sub-section clearfix"> <div class="row"> <div class="col-sm-12"> <h3 class="five-column-heading gateway-sub-section__title">Sector-related resources</h3> </div> </div> <div class="gateway-sub-section__grid"> <ul class="row four-column gateway-sub-section__grid-inner "> <li class="col-xs-12 col-sm-4th four-column-item gateway-sub-section-item"> <a href="/my/en/member/sectors/corporate-sector.html" title="Corporate and<br>SME sector" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/my/en/member/sectors/corporate-sector.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/sectors/15-corporate.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Corporate and<br>SME sector<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Explore instantly available online courses, articles and insights reports for the corporate and SME sector</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-4th four-column-item gateway-sub-section-item"> <a href="/my/en/member/sectors/financial-services.html" title="Financial services sector" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/my/en/member/sectors/financial-services.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/sectors/sector-financial-services-170x170.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Financial services sector<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Explore instantly available online courses, articles and insights reports for the financial services sector</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-4th four-column-item gateway-sub-section-item"> <a href="/my/en/member/sectors/internal-audit.html" title="Internal audit sector" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/my/en/member/sectors/internal-audit.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/sectors/sector-internal-audit-170x170.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Internal audit sector<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Find information and guides relevant to our members working in internal audit, including webinars</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-4th four-column-item gateway-sub-section-item"> <a href="/my/en/member/sectors/smp.html" title="Public practice <br>and SMP sector" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/my/en/member/sectors/smp.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/sectors/sector-public-SMP-170x170.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Public practice <br>and SMP sector<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Access useful information to help with the successful running of your practice</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-4th four-column-item gateway-sub-section-item"> <a href="/my/en/member/sectors/public-sector-hub.html" title="Public sector" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/my/en/member/sectors/public-sector-hub.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/sectors/sector-public-NFP-170x170.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Public sector<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Explore instantly available online courses, articles and insights reports for public sector bodies</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-4th four-column-item gateway-sub-section-item"> <a href="/my/en/member/cpd-landing/cpd-online.gb.html?topic=&type=&sector=members-business-sector:shared-services-outsourcing&keyword=&hid=&currentPage=1&itemsPerPage=12&locale=gb&locale=gl&" title="Shared services and outsourcing" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/my/en/member/cpd-landing/cpd-online.gb.html?topic=&type=&sector=members-business-sector:shared-services-outsourcing&keyword=&hid=&currentPage=1&itemsPerPage=12&locale=gb&locale=gl&']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/sectors/services-1.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Shared services and outsourcing<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Explore instantly available online courses, articles and insights reports for shared services</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> </ul> </div> </div> </div> <div class="social-sharing visible-xs visible-sm hidden-print"> <ul> <li> <a href="#" onclick="window.open('https://twitter.com/home?status=https://www.accaglobal.com/content/accaglobal/my/en/member/sectors.html','name','width=600,height=400')"> <span class="text"> Twitter </span> <span class="icon"> <i class="icon-social-twitter"></i> </span> </a> </li> <li> <a href="#" onclick="window.open('https://www.facebook.com/sharer/sharer.php?u=https://www.accaglobal.com/content/accaglobal/my/en/member/sectors.html','name','width=600,height=400')"> <span class="text"> Facebook </span> <span class="icon"> <i class="icon-social-facebook"></i> </span> </a> </li> <li> <a href="#" onclick="window.open('https://www.linkedin.com/shareArticle?mini=true&url=https://www.accaglobal.com/content/accaglobal/my/en/member/sectors.html&title=&summary=&source=','name','width=600,height=400')"> <span class="text"> LinkedIn </span> <span class="icon"> <i class="icon-social-linkedin-inverted"></i> </span> </a> </li> <li> <a href="mailto:?body=https://www.accaglobal.com/content/accaglobal/my/en/member/sectors.html"> <span class="text"> Email </span> <span class="icon"> <i class="icon-email"></i> </span> </a> </li> <li data-tooltip="Copy link to clipboard"> <a href="#" class=""> <span class="text"> Copy </span> <span class="icon"> <i class="icon-copy-to-clipboard"></i> </span> </a> </li> </ul> </div> <div class="bottom-advert advertLeaderboard"><div class="advert-container advert-container--top-page leaderboard-container scheme-grey-2"> <div class="advert-container__frame"> <div class="advert-container__frame-inner"> <div class="advert advert--top-page leaderboard-ad-launch"> </div> </div> </div> </div> </div> <div class="bottom-content parsys"> </div> </div> </div> </div> </div> </div><div class="footerToolbar iparsys parsys"><div class="section"><div class="new"></div> </div><div class="iparys_inherited"><div class="footerToolbar iparsys parsys"><div class="footerToolbar section"><div id="footer"> <div id="footer-top"> <div class="inner"> <div class="row"> <div id="footer-logo" class="footer-section col-xs-12 col-sm-3 hidden-xs"> <a href="/content/accaglobal/my/en">ACCA - Think Ahead</a> </div> <div class="footer-section col-xs-6 col-sm-3"> <h3>Our sites</h3> <ul><li><a href="/my/en/footer-toolbar/myacca.html" title="myACCA" target="_blank">myACCA</a></li><li><a href="https://learning.accaglobal.com/ilp/pages/external-dashboard.jsf?menuId=1104&locale=en-GB#/?dashboardId=6" title="ACCA Learning" target="_blank">ACCA Learning</a></li><li><a href="https://jobs.accaglobal.com/?utm_source=ACCAglobal&utm_medium=referral&utm_campaign=footer" title="ACCA Careers" target="_blank">ACCA Careers</a></li><li><a href="https://careernavigator.accaglobal.com/" title="ACCA Career Navigator" target="_blank">ACCA Career Navigator</a></li><li><a href="https://www.acca-x.com/global/en.html" title="ACCA-X online courses" target="_blank">ACCA-X online courses</a></li></ul></div> <div class="footer-section col-xs-6 col-sm-3"> <h3>Useful links</h3> <ul><li><a href="/my/en/footertoolbar/payment.html" title="Make a payment">Make a payment</a></li><li><a href="/my/en/member/find-an-accountant.html" title="Find an accountant">Find an accountant</a></li><li><a href="/my/en/member/standards/rules-and-standards/rulebook.html" title="ACCA Rulebook">ACCA Rulebook</a></li><li><a href="/my/en/footertoolbar/contact-us.html" title="Contact us">Contact us</a></li><li><a href="/my/en/help.html" title="Help & support">Help & support</a></li><li><a href="/my/en/about-us/work-for-us.html" title="Work for us">Work for us</a></li><li><a href="/my/en/news.html" title="News">News</a></li><li><a href="/my/en/cam/ukraine.html" title="Supporting Ukraine">Supporting Ukraine</a></li><li><a href="/my/en/footertoolbar/mail.html" title="ACCA mail">ACCA mail</a></li></ul></div> <div class="footer-section col-xs-12 col-sm-3"> <h3>Using this site</h3> <ul><li><a href="/my/en/footertoolbar/access.html" title="Accessibility">Accessibility</a></li><li><a href="/my/en/footertoolbar/legal.html" title="Legal & copyright">Legal & copyright</a></li><li><a href="/my/en/footertoolbar/advertising.html" title="Advertising">Advertising</a></li></ul></div> </div> </div> </div> <div id="footer-bottom"> <div class="inner"> <div class="row"> <div class="footer-section social col-xs-12 col-sm-4"> <ul> <li> <a href="https://www.linkedin.com/groups?mostPopular=&gid=2344192"> <span class="text">LinkedIn</span> <i class="icon-social-linkedin-inverted"></i> </a> </li> <li> <a href="https://twitter.com/ACCANews"> <span class="text">Twitter</span> <i class="icon-social-twitter-inverted"></i> </a> </li> <li> <a href="https://www.youtube.com/user/ACCAOfficial"> <span class="text">YouTube</span> <i class="icon-social-youtube-inverted"></i> </a> </li> <li> <a href="https://www.facebook.com/ACCA.Official"> <span class="text">Facebook</span> <i class="icon-social-facebook-inverted"></i> </a> </li> </ul> </div> <a href="https://forms.accaglobal.com/contact-us" class="footer-section contact col-xs-12 col-sm-4"> <div class="contact-inner"> <div class="content-container"> <span class="icon-contact-form"></span> <div class="content"> <h4>Contact us</h4> <p>Send us a message</p> </div> </div> </div> </a> <a href="/content/accaglobal/my/en/help/service-availability" class="footer-section contact col-xs-12 col-sm-4"> <div class="contact-inner"> <div class="content-container"> <span class="icon-calendar"></span> <div class="content"> <h4>Planned system updates</h4> <p>View our maintenance windows</p> </div> </div> </div> </a> </div> </div> </div> </div> </div> </div> </div> </div>  <aside class="rf-page-video-stage" role="presentation" aria-hidden="true"> <button class="rf-page-video-stage__close"> <i class="rf-page-video-stage__close-icon icon-close"></i> </button> <div id="page-video-stage-content" class="rf-page-video-stage__inner"> </div> </aside>  <script src="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/ZeroClipboard.swf"></script> <script src="/etc.clientlibs/membersbeta/clientlibs/static-assets.min.js"></script> <script src="/etc.clientlibs/membersbeta/clientlibs/videoLib.min.js"></script> <link rel="stylesheet" href="/etc.clientlibs/membersbeta/clientlibs/videoLib.min.css" type="text/css"/> <script src="/etc.clientlibs/acca/clientlibs/acca.global.react.min.js"></script>  <script type="text/javascript"> if(typeof _satellite != "undefined") { _satellite.pageBottom(); } </script> <script type="text/javascript" src="/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=1&cb=2117890446" async></script></body></html>

CINXE.COM

Sectors and industries | ACCA Global