CINXE.COM

Sarah Lane | ACCA Global

<!DOCTYPE html> <!--[if IE 8]><html class=" ie ie8 lte9 lte8 no-js contentpage" lang="en"><![endif]--> <!--[if IE 9]><html class=" ie ie9 lte9 notie8 no-js contentpage" lang="en"><![endif]--> <!--[if !IE]><!--> <html lang="en" class=" no-js contentpage"> <!--<![endif]--><head> <meta charset="utf-8" /> <!--[if IE]><![endif]--> <title>Sarah Lane | 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="Sarah is Head of Ethics and Assurance within ACCA鈥檚 Policy and Insights team, representing ACCA globally in Ethics across different countries and industries, including ACCA鈥檚 Global Ethics Forum. "> <meta name="title" content="Sarah Lane,<br>Head of Ethics and Assurance" /> <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/professional-insights/new-meet-the-team/sarah-lane.html"/> <meta name="templateType" content="Pages" /> <meta name="lastModDate" content="2024-04-16T10:36:12.773Z" /> <!-- Adobe Tag Manager --> <script src="/etc.clientlibs/acca/clientlibs/data-layer-utils.min.js"></script> <script type="text/javascript"> 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"> <!-- IMPORTANT: remove '/acca/members-v2/dev/ URLs when referencing favicons in the root directory (e.g. href="/apple-icon-57x57.png"). Ensure to do this in /browserconfig.xml and /manifest.json also' --> <link href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/css/fastfont.css" type="text/css" rel="stylesheet"/> <!-- ACCA-X Dev Typekit --> <!-- <script src="//use.typekit.net/tgr7qes.js"></script> --> <!-- <script>try{Typekit.load();}catch(e){}</script> --> <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"/> <!--[if lt IE 9]> <link href="/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/css/ie8.css" rel="stylesheet" /> <![endif]--> <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 --> <header id="main-navigation-container" class="rf-header"> <div id="header-container" class="rf-header__inner responsive"> <!-- 1. Header utility bar (desktop) --> <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="/us/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="/us/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="/us/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="/us/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"> <!-- 1. CS: global message --> <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> <!-- / 1. CS: global message --> <!-- 2. CS: regions navigation --> <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> <!-- / 2. CS: regions navigation --> <!-- 3. CS: regions and countries --> <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="BB" data-region-grouping-id="caribbean">Barbados</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="https://www.accaglobal.com/gb/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> <!-- / 3. CS: regions and countries --> </div> </div> </div> </form> </li> </ul> </div> </div> </div> </div> <!-- / 1. Header utility bar (desktop) --> <!-- 2. Header controls --> <div id="header-main" class="rf-header-controls"> <div class="rf-header-controls__inner"> <!-- 2.1 Logo --> <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="/us/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> <!-- / 2.1 Logo --> <div id="header-main-right" class="rf-header-controls__side rf-header-controls__side--right"> <!-- 2.2 Mobile Buttons --> <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> <!-- / 2.2 Mobile Buttons --> <!-- 2.3 Search --> <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="/us/en/search.html" data-react-component="SearchBar" data-language="en" data-languageFieldName="se_language" data-country="us" data-countryFieldName="se_country" data-contentType="ACCAGlobal" data-contentTypeFieldName="se_content_type" data-isonresultspage="false"></div> </div> </div> <!-- / 2.3 Search --> <!-- 2.4 Actions --> <div class="rf-header-controls__buttons"> <a class="rf-header-controls__button rf-btn rf-btn-apply-now" onclick="_gaq.push(['_trackEvent', 'an-button-pi', 'click', '/content/accaglobal/us/en/professional-insights/new-meet-the-team/sarah-lane']);" href="https://www.accaglobal.com/acca-registration-intro.html"> <span class="rf-btn__text"> Apply now</span> </a> <a href="/content/accaglobal/us/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> <!-- / 2.4 Actions --> </div> </div> </div> <!-- / 2. Header controls --> <div id="header" class="rf-header-menu"> <!-- 3. Main Navigation --> <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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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="/us/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><!-- / 3. Main Navigation --> <!-- 4. Utility Actions --> <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="/us/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"> <!-- 1. CS: global message --> <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> <!-- / 1. CS: global message --> <!-- 2. CS: regions navigation --> <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> <!-- / 2. CS: regions navigation --> <!-- 3. CS: regions and countries --> <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="BB" data-region-grouping-id="caribbean">Barbados</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="https://www.accaglobal.com/gb/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> <!-- / 3. CS: regions and countries --> </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-pi', 'click', '/content/accaglobal/us/en/professional-insights/new-meet-the-team/sarah-lane']);" href="https://www.accaglobal.com/acca-registration-intro.html"> <span class="rf-btn__text"> Apply now</span> </a> </div> </div> </div> <!-- 4. / Utility Actions --> <!-- 5. Header utility bar (mobile) --> <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="/us/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="/us/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="/us/en/technical-activities.html" class="rf-header-utility-bar__link-url">Technical activities</a> </li> <li class="rf-header-utility-bar__link"> <a href="/us/en/help.html" class="rf-header-utility-bar__link-url">Help & support</a> </li> </ul> </div> </div> <!-- / 5. Header utility bar (mobile) --> </div> </div> </header> <!-- / Header --> <!-- <script src="/etc.clientlibs/membersbeta/clientlibs/responsive.min.js"></script> --> </div> </div> </div> </div> </div> <div id="main" class=""> <div class="header-banner heroBanner"><div class="content-section no-padding content-header" style="background-image: url(/content/dam/ACCA_Global/professional-insights/generic-content/pi-meet-the-team-1480x40p5.jpg/jcr:content/renditions/original);"> <div class="breadcrumb-container"> <div class="inner"> <ul class="breadcrumb-nav"> <li><a href="/us/en.html"> Home</a></li> <li><a href="/us/en/professional-insights.html"> Policy and insights</a></li> <li><a href="/us/en/professional-insights/new-meet-the-team.html"> Meet the team</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"> <ul> <li class="up"> <a href="/us/en/professional-insights/new-meet-the-team.html"> <span class="fa-icon-container"><span class="icon-left"></span></span>Back to <span class="parent">Meet the team</span> </a> </li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/aaron-saw.html"> Aaron Saw</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/adrian-chong.html"> Adrian Chong</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/Aleksandra_Zaronina.html"> Aleksandra Zaronina-Kirillova</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/alex-metcalfe.html"> Alex Metcalfe</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/alistair-brisbourne.html"> Alistair Brisbourne</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/antonis-diolas.html"> Antonis Diolas</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/chiew-chun-wee.html"> Chiew Chun Wee</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/clive-webb.html"> Clive Webb</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/dean-hezekiah.html"> Dean Hezekiah</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/evelyn-isioye.html"> Evelyn Isioye</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/jamie-lyon.html"> Jamie Lyon</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/jason-piper.html"> Jason Piper</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/joe-fitzsimons.html"> Joe Fitzsimons</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/jonathan-ashworth.html"> Jonathan Ashworth</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/mike-suffield.html"> Mike Suffield</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/narayanan-vaidyanathan.html"> Narayanan Vaidyanathan</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/polly_lian.html"> Polly Lian</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/Rachael_Johnson.html"> Rachael Johnson</a></li> <li class="current"> <span> Sarah Lane</span> <ul> </ul> </li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/sharath-martin.html"> Sharath Martin</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/Sharon-Machado.html"> Sharon Machado</a></li> <li class="sibling"><a href="/us/en/professional-insights/new-meet-the-team/sam-chen.html"> Sam Chen</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/us/en/professional-insights/new-meet-the-team/sarah-lane.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/us/en/professional-insights/new-meet-the-team/sarah-lane.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/us/en/professional-insights/new-meet-the-team/sarah-lane.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/us/en/professional-insights/new-meet-the-team/sarah-lane.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="col-sm-7 content-primary right-border sidebar-divider"> <h3>Sarah Lane,<br>Head of Ethics and Assurance</h3> <div class="contentIntro title"></div> <div class="textSection"> <div class="main-content parsys"><div class="imageSmall image parbase section"><div class="small-image"> <figure><img src="/content/dam/ACCA_Global/professional-insights/meet-the-team/sarah-lane.jpg/_jcr_content/renditions/original" alt="Rachel Bleetman" title="Rachel Bleetman" class="cq-dd-image"></figure> </div> </div> <div class="textSection text section"><p>Sarah is Head of Ethics and Assurance within ACCA鈥檚 Policy and Insights team, representing ACCA globally in Ethics across different countries and industries, including ACCA鈥檚 Global Ethics Forum. She leads ACCA鈥檚 policy on ethics and assurance matters, contributing to Policy and Insights thought leadership publications and responses to consultations in relation to Ethics and Assurance. In this work, Sarah takes a holistic view on how our fundamental principles underpin ethics for professional accountants, reflecting the professions recognition of its public interest responsibility.</p> <p>Before joining ACCA, Sarah worked in Risk and Compliance across various industries. Sarah has a degree in Business Studies and prior to joining ACCA, began her career in auditing and accounting across various industries and countries, including KPMG Dublin specialising in auditing clients, mainly within the financial services industry before consulting for Mazars. Sarah has also worked with Chartered Accountants Ireland on a technical basis and is a Fellow of CAI.</p> <p>&nbsp;</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="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/us/en/professional-insights/new-meet-the-team/sarah-lane.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/us/en/professional-insights/new-meet-the-team/sarah-lane.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/us/en/professional-insights/new-meet-the-team/sarah-lane.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/us/en/professional-insights/new-meet-the-team/sarah-lane.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="col-sm-5 content-sidebar"> <div class="side-content parsys"> </div> </div> </div> <div class="bottom-content parsys"> </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> </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/us/en">ACCA - Think Ahead</a> </div> <div class="footer-section col-xs-6 col-sm-3"> <h3>Our sites</h3> <ul><li><a href="/us/en/footer-toolbar/myacca.html" title="myACCA">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">ACCA Learning</a></li><li><a href="https://jobs.accaglobal.com/" title="ACCA Careers">ACCA Careers</a></li><li><a href="https://careernavigator.accaglobal.com/" title="ACCA Career Navigator">ACCA Career Navigator</a></li><li><a href="https://www.acca-x.com/global/en.html" title="ACCA-X online courses">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="/us/en/footertoolbar/payment.html" title="Make a payment">Make a payment</a></li><li><a href="/us/en/member/find-an-accountant.html" title="Find an accountant">Find an accountant</a></li><li><a href="/us/en/member/standards/rules-and-standards/rulebook.html" title="ACCA Rulebook">ACCA Rulebook</a></li><li><a href="/us/en/footertoolbar/contact-us.html" title="Contact us">Contact us</a></li><li><a href="/us/en/help.html" title="Help & support">Help & support</a></li><li><a href="/us/en/about-us/work-for-us.html" title="Work for us">Work for us</a></li><li><a href="/us/en/news.html" title="News">News</a></li><li><a href="/us/en/cam/ukraine.html" title="Supporting Ukraine">Supporting Ukraine</a></li><li><a href="/us/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="/us/en/footertoolbar/access.html" title="Accessibility">Accessibility</a></li><li><a href="/us/en/footertoolbar/legal.html" title="Legal & copyright">Legal & copyright</a></li><li><a href="/us/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=&amp;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/us/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 class="columnSplitter section"><div class="grid-container"> <div class="row"> <div class="col-xs-12"> <div class="column-1 parsys"> </div> </div> </div> </div></div> </div> </div> </div> <!-- Video stage --> <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> <!-- / Video stage --> <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> <!--[if lte IE 9]> <script src="//cdnjs.cloudflare.com/ajax/libs/respond.js/1.4.2/respond.min.js"></script> <script src="/acca/members-v2/dev/assets/js/lib/placeholders.js"></script> <![endif]--> <script type="text/javascript"> if(typeof _satellite != "undefined") { _satellite.pageBottom(); } </script> <script type="text/javascript" src="/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=1&cb=2038713177" async></script></body></html>

Pages: 1 2 3 4 5 6 7 8 9 10