Joint Examination Partnerships

<!DOCTYPE html>    <html lang="en" class=" no-js contentpage"> <head> <meta charset="utf-8" />  <title>Joint Examination Partnerships | 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=" "> <meta name="title" content="Joint Examination Partnerships" /> <meta name="viewport" content="user-scalable=yes, width=device-width, initial-scale=1, maximum-scale=5" /> <meta name="templateType" content="Pages" /> <meta name="lastModDate" content="2024-11-15T11:14:01.132Z" />  <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="/gb/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="/gb/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="/gb/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="/gb/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="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>  </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="/gb/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> </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/gb/en/footer-toolbar/contact-us/jes']);" href="https://www.accaglobal.com/acca-registration-intro.html"> <span class="rf-btn__text"> Apply now</span> </a> <a href="/content/accaglobal/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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> <li class="rf-main-nav__sub-item"><a href="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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> </ul> </li> <li class="rf-main-nav__item"><a href="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="/gb/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="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>  </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/gb/en/footer-toolbar/contact-us/jes']);" 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="/gb/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="/gb/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="/gb/en/technical-activities.html" class="rf-header-utility-bar__link-url">Technical activities</a> </li> <li class="rf-header-utility-bar__link"> <a href="/gb/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" class=""> <div class="header-banner heroBanner"><div class="content-section no-padding content-header" style="background-image: url(/etc.clientlibs/membersbeta/clientlibs/static-assets/resources/img/components/hero/article-default-hero-image-10.jpg);"> <div class="breadcrumb-container"> <div class="inner"> <ul class="breadcrumb-nav"> <li><a href="/gb/en.html"> Home</a></li> <li><a href="/gb/en/footer-toolbar/contact-us.html"> Contact us</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="/gb/en/footer-toolbar/contact-us.html"> <span class="fa-icon-container"><span class="icon-left"></span></span>Back to <span class="parent">Contact us</span> </a> </li> <li class="sibling"><a href="/gb/en/footer-toolbar/contact-us/global-offices.html"> Our global offices</a></li> <li class="sibling"><a href="/gb/en/footer-toolbar/contact-us/regional-network.html"> Our regional network</a></li> <li class="sibling"><a href="/gb/en/footer-toolbar/contact-us/departments.html"> Our departments</a></li> <li class="sibling"><a href="/gb/en/footer-toolbar/contact-us/make-a-complaint-about-an-acca-member.html"> Making a complaint about an ACCA member</a></li> <li class="sibling"><a href="/gb/en/footer-toolbar/contact-us/whistleblowing-procedure-acca-members.html"> ACCA whistleblowing process</a></li> <li class="sibling"><a href="/gb/en/footer-toolbar/contact-us/our-customer-service-charter.html"> Our Customer Service Charter</a></li> <li class="current"> <span> Joint Examination Partnerships</span> <ul> </ul> </li> <li class="sibling"><a href="/gb/en/footer-toolbar/contact-us/vulnerability-reporting-.html"> Report a security vulnerability </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/gb/en/footer-toolbar/contact-us/jes.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/gb/en/footer-toolbar/contact-us/jes.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/gb/en/footer-toolbar/contact-us/jes.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/gb/en/footer-toolbar/contact-us/jes.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>Joint Examination Partnerships</h3> <div class="contentIntro title"><h4 class="serif"> ACCA works in partnership with local accountancy bodies in a number of countries to deliver Joint Examination Schemes (JES).<br><br> ACCA has 18 Joint Examination Scheme (JES) partnerships globally, where ACCA works with a national Professional Accountancy Organisation (PAO) to provide globally accepted qualifications, with local recognition and relevance. Under these partnerships, students register with both ACCA and the national partner and are thereby able to satisfy the exam criteria for membership of both bodies simultaneously. <br><br> The JES terms and conditions (T&Cs) apply to all students who reside in a country where ACCA has a JES partnership (specific details of the requirements for each JES local accountancy body in each country are found below). <a href="/gb/en/student/getting-started/rules-and-regulations-for-students/jes-terms-and-conditions.html">Access the full terms and conditions</a></h4> </div> <div class="textSection"> <div class="panel-jumplinks"> <ul> <li> <a href="#Barbados---Institute-of-Chartered-Accountants-of-Barbados-(ICAB)">Barbados - Institute of Chartered Accountants of Barbados (ICAB)</a> </li> <li> <a href="#Belize---Institute-of-Chartered-Accountants-of-Belize-(ICABe)">Belize - Institute of Chartered Accountants of Belize (ICABe)</a> </li> <li> <a href="#Botswana---Botswana-Institute-of-Chartered-Accountants-(BICA)">Botswana - Botswana Institute of Chartered Accountants (BICA)</a> </li> <li> <a href="#Cambodia---Kampuchea-Institute-of-Certified-Public-Accountants-and-Auditors-(KICPAA)">Cambodia - Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA)</a> </li> <li> <a href="#Cayman-Islands---Cayman-Islands-Institute-of-Professional-Accountants-(CIIPA)">Cayman Islands - Cayman Islands Institute of Professional Accountants (CIIPA)</a> </li> <li> <a href="#Cyprus---The-Institute-of-Certified-Public-Accountants-of-Cyprus-(ICPAC)">Cyprus - The Institute of Certified Public Accountants of Cyprus (ICPAC)</a> </li> <li> <a href="#Eswatini---Eswatini-Institute-of-Accountants-(ESIA)">Eswatini - Eswatini Institute of Accountants (ESIA)</a> </li> <li> <a href="#Greece---The-Institute-of-Certified-Public-Accountants-of-Greece-(SOEL)">Greece - The Institute of Certified Public Accountants of Greece (SOEL)</a> </li> <li> <a href="#Guyana---Institute-of-Chartered-Accountants-of-Guyana-(ICAG)">Guyana - Institute of Chartered Accountants of Guyana (ICAG)</a> </li> <li> <a href="#Jamaica---The-Institute-of-Chartered-Accountants-of-Jamaica-(ICAJ)">Jamaica - The Institute of Chartered Accountants of Jamaica (ICAJ)</a> </li> <li> <a href="#Lesotho---Lesotho-Institute-of-Accountants-(LIA)">Lesotho - Lesotho Institute of Accountants (LIA)</a> </li> <li> <a href="#Malta---The-Malta-Institute-of-Accountants-(MIA)">Malta - The Malta Institute of Accountants (MIA)</a> </li> <li> <a href="#Oman---Oman-Association-of-Chartered-Public-Accountants-(OACPA)">Oman - Oman Association of Chartered Public Accountants (OACPA)</a> </li> <li> <a href="#Sierra-Leone---The-Institute-of-Chartered-Accountants-of-Sierra-Leone-(ICASL)">Sierra Leone - The Institute of Chartered Accountants of Sierra Leone (ICASL)</a> </li> <li> <a href="#Trinidad-and-Tobago-–-The-Institute-of-Chartered-Accountants-of-Trinidad-&-Tobago-(ICATT)">Trinidad and Tobago – The Institute of Chartered Accountants of Trinidad & Tobago (ICATT) </a> </li> <li> <a href="#United-Arab-Emirates---Accountants-&-Auditors-Association-(AAA)">United Arab Emirates - Accountants & Auditors Association (AAA)</a> </li> <li> <a href="#Uzbekistan-–-Association-of-Certified-Finance-Professionals-(ACFP)">Uzbekistan – Association of Certified Finance Professionals (ACFP) </a> </li> <li> <a href="#Vietnam---Ministry-of-Finance-(MoF)">Vietnam - Ministry of Finance (MoF)</a> </li> </ul> </div> <div class="main-content parsys"><div class="textSection section"><div class="textSection"> <h3 id="Barbados---Institute-of-Chartered-Accountants-of-Barbados-(ICAB)"> Barbados - Institute of Chartered Accountants of Barbados (ICAB)</h3> <p>If you live in Barbados, you must register with ICAB once you have completed your ACCA registration. This will ensure your registration is complete.  Registration must be maintained annually with both ACCA and ICAB.</p> <p>The JES with ICAB covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification. </p> <p>Further information: </p> <ul> <li><a href="https://icab.bb/ICAB_Public/Join_Today/ICAB_ACCA_Joint_Examination_Scheme/ICAB_Public/Join_Us_/ICAB_ACCA_Joint_Scheme/ICAB_ACCA_Joint_Examination_Scheme.aspx?hkey=bea08fe1-b357-4d4b-ad34-978031ec2c7d">ICAB and ACCA JES</a></li> <li><a href="https://icab.bb/ICAB_Public/Join_Today/ICAB_ACCA_Joint_Examination_Scheme_Fees/ICAB_Public/Join_Us_/ICAB_ACCA_Joint_Scheme/ICAB_ACCA_Joint_Scheme_Student_Fees.aspx?hkey=1760f448-b1c8-49a0-b8ac-eb19566a6cd6">List of fees</a></li> </ul> <p>Contact details:</p> <p>Room 29<br> Hastings Plaza<br> Hastings<br> Christchurch<br> Barbados</p> <p>Tel: +1 246 429 5678<br> Email: <a href="mailto:admin@icab.bb">admin@icab.bb</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Belize---Institute-of-Chartered-Accountants-of-Belize-(ICABe)"> Belize - Institute of Chartered Accountants of Belize (ICABe)</h3> <p>If you live in Belize, you must register with ICABe once you have completed your ACCA registration. This will ensure your registration is complete. Registration must be maintained annually with both ACCA and ICABe.</p> <p>The JES with ICABe covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification. </p> <p>Contact details:</p> <p>The Institute of Chartered Accountants of Belize<br> #10 Taiwan Street<br> P.O Box 1131, Belize City</p> <p>Tel: +(501) 223-2455<br> Direct +(501) 610 or 670-0886<br> Email: <a href="mailto:secretariat@icab.bz">secretariat@icab.bz</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Botswana---Botswana-Institute-of-Chartered-Accountants-(BICA)"> Botswana - Botswana Institute of Chartered Accountants (BICA)</h3> <p>If you live in Botswana, you do not need to register with BICA once you have completed your ACCA registration. Your registration is complete.  </p> <p>The JES with BICA only covers the ACCA Qualification. </p> <p>Contact details:</p> <p>Botswana Institute of Chartered Accountants<br> Plot 50374, Block 3, 2nd and 3rd Floor<br> Fairgrounds Financial Centre<br> Private Bag 0021<br> Gaborone, Botswana </p> <p>Tel: +267 3972992<br> Fax: +267 372982<br> Email: <a href="mailto:bica@bica.org.bw">bica@bica.org.bw</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Cambodia---Kampuchea-Institute-of-Certified-Public-Accountants-and-Auditors-(KICPAA)"> Cambodia - Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA)</h3> <p>If you live in Cambodia, you do not need to register with KICPAA once you have completed your ACCA registration. Your registration is complete.  </p> <p>The JES with KICPAA covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification. </p> <p>Contact details:</p> <p>8th Floor, Golden Tree (VTRUST) Tower in Block 35<br> Street Tchecoslovaquie (169)<br> Sangkat Veal Vong<br> Khan 7 Makara<br> Phnom Penh<br> Cambodia<br> Tel: +855 (0) 23 990 664<br> <a href="mailto:siemmonileak@kicpaa.org.kh">siemmonileak@kicpaa.org.kh</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Cayman-Islands---Cayman-Islands-Institute-of-Professional-Accountants-(CIIPA)"> Cayman Islands - Cayman Islands Institute of Professional Accountants (CIIPA)</h3> <p>If you live in the Cayman Islands, please register with CIIPA once you have completed your ACCA registration. The JES with CIIPA covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification.  </p> <p>Contact details: </p> <p>Cayman Islands Institute of Professional Accountants (CIIPA)</p> <p>45 Beckz Close<br> Unit 302<br> PO Box 1577<br> Grand Cayman<br> KY1-1110<br> Cayman Islands </p> <p>Tel: +1 (345) 749 3360<br> Email: <a href="mailto:admin@ciipa.ky">admin@ciipa.ky</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Cyprus---The-Institute-of-Certified-Public-Accountants-of-Cyprus-(ICPAC)"> Cyprus - The Institute of Certified Public Accountants of Cyprus (ICPAC)</h3> <p>If you live in Cyprus, you must complete and submit the ICPAC registration form once you have completed your ACCA registration. This will ensure your registration is complete.  Registration must be maintained annually with both ACCA and ICPAC.</p> <p>The JES with ICPAC only covers the ACCA Qualification. </p> <p>Further Information: </p> <ul> <li><a href="https://www.icpac.org.cy/selk/commonexamplan.aspx">ICPAC-ACCA Cyprus Joint Scheme</a></li> <li><a href="https://www.icpac.org.cy/selk/en/vision.aspx">About ICPAC - Vision</a></li> <li><a href="https://www.icpac.org.cy/selk/en/mission.aspx">About ICPAC - Mission</a></li> <li><a href="https://www.icpac.org.cy/selk/en/whoweare.aspx">Main activities of ICPAC</a></li> <li><a href="https://www.icpac.org.cy/selk/icpaccharges.aspx">ICPAC fees</a></li> <li><a href="https://www.icpac.org.cy/selk/en/documentUpload.aspx">ICPAC registration form for students under the scheme</a></li> </ul> <p>Contact details:</p> <p>PO Box 24395<br> 11 Byron Avenue<br> CY-1096 Nicosia<br> Cyprus</p> <p>Tel: +357 22 870 030<br> Fax: +357 22 766 360<br> email: <a href="mailto:info@icpac.org.cy">info@icpac.org.cy</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Eswatini---Eswatini-Institute-of-Accountants-(ESIA)"> Eswatini - Eswatini Institute of Accountants (ESIA)</h3> <p>If you live in Eswatini, you must register with ESIA once you have completed your ACCA registration. This will ensure your registration is complete.  </p> <p>The JES with ESIA covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification.</p> <p>Further information:</p> <ul> <li><a href="http://www.sia.org.sz/">ESIA website</a></li> </ul> <p>Contact details: </p> <p>Corner Somhlolo Road and Madlenya Streets<br> Mbabane<br> H100<br> Eswatini</p> <p>Tel: +268 2404 5566<br> Fax: +268 404 6827<br> Email Address: <a href="mailto:sia@realnet.co.sz">sia@realnet.co.sz</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Greece---The-Institute-of-Certified-Public-Accountants-of-Greece-(SOEL)"> Greece - The Institute of Certified Public Accountants of Greece (SOEL)</h3> <p>If you live in Greece, you must register with SOEL once you have completed your ACCA registration. This will ensure your registration is complete.  Registration must be maintained annually with both ACCA and SOEL.</p> <p>The JES with SOEL only covers the ACCA Qualification. </p> <p>Contact details:</p> <p>Institute of Certified Public Accountants of Greece<br> Kapodistriou 28<br> 10682 - Athens</p> <p>Tel: +30 (210) 3891 417<br> Fax: +30 (210) 3825 159<br> Email: <a href="mailto:despoina.lekka@soel.gr">despoina.lekka@soel.gr</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Guyana---Institute-of-Chartered-Accountants-of-Guyana-(ICAG)"> Guyana - Institute of Chartered Accountants of Guyana (ICAG)</h3> <p>If you live in Guyana, you must register with ICAG once you have completed your ACCA registration. This will ensure your registration is complete.  Registration must be maintained annually with both ACCA and ICAG.</p> <p>The JES with ICAG covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification. </p> <p>Contact details:</p> <p>PO Box 101055<br> 47 Main Street<br> 2nd Floor, GCIS building<br> Georgetown<br> Guyana</p> <p>Tel: +592 223 7547<br> Mob: +592 623 1572<br> Fax: +592 253849<br> Email: <a href="mailto:admin@icag.org.gy">admin@icag.org.gy</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Jamaica---The-Institute-of-Chartered-Accountants-of-Jamaica-(ICAJ)"> Jamaica - The Institute of Chartered Accountants of Jamaica (ICAJ)</h3> <p>If you live in Jamaica, you must register with ICAJ once you have completed your ACCA registration. This will ensure your registration is complete.  Registration must be maintained annually with both ACCA and ICAJ.</p> <p>The JES with ICAJ covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification. </p> <p>Further information: </p> <ul> <li><a href="https://icaj.org/page/ICAJ-ACCAJointExaminationScheme">ICAJ and ACCA JES</a></li> </ul> <p>Contact details:</p> <p>Institute of Chartered Accountants of Jamaica<br> 8 Ruthven Road<br> Kingston 10<br> Jamaica<br> WI</p> <p>Tel: +1 876 929 6082 <br> Fax: +1 876 929 9416<br> Email: <a href="mailto:students@icaj.org">students@icaj.org</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Lesotho---Lesotho-Institute-of-Accountants-(LIA)"> Lesotho - Lesotho Institute of Accountants (LIA)</h3> <p>If you live in Lesotho, you must register with LIA once you have completed your ACCA registration. This will ensure your registration is complete.  </p> <p>The JES with LIA covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification. </p> <p>Contact details:</p> <p>5 Orpen Road<br> Old Europa <br> PO Box 1256<br> Maseru 100<br> Lesotho</p> <p>Tel: +266 22 312115<br> Fax: +266 22 320022</p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Malta---The-Malta-Institute-of-Accountants-(MIA)"> Malta - The Malta Institute of Accountants (MIA)</h3> <p>If you live in Malta, you must register with MIA once you have completed your ACCA registration. This will ensure your registration is complete.  Registration must be maintained annually with both ACCA and the MIA.</p> <p>The JES with MIA covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification. </p> <p>Further information: </p> <ul> <li><a href="https://www.miamalta.org/students/MIA-ACCA-Joint-Scheme">MIA and ACCA JES</a></li> <li><a href="https://www.miamalta.org/students/joint-scheme-student-fees">Joint Scheme Student Fees</a></li> </ul> <p>Contact details: </p> <p>The Malta Institute of Accountants<br> Suite 4, Level 1<br> Tower Business Centre<br> Tower Street<br> Swatar, BKR 4013<br> Malta</p> <p>Tel: +356 2258 1900<br> Email: <a href="mailto:js@miamalta.org">js@miamalta.org</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Oman---Oman-Association-of-Chartered-Public-Accountants-(OACPA)"> Oman - Oman Association of Chartered Public Accountants (OACPA)</h3> <p>If you live in Oman, you do not need to register with OACPA once you have completed your ACCA registration. Your registration is complete.  </p> <p>The partnership with OACPA covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification (including the Ethics and Professional Skills Module (EPSM) and ACCA's Practical Experience Requirements (PER)). </p> <p>Contact details: </p> <p>Oman Association of Chartered Public Accountants (OACPA)<br> St number 3035<br> Building number 227<br> M Floor Office 12<br> Al Khuwair<br> Muscat<br> Oman</p> <p>Tel: +968 77576197</p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Sierra-Leone---The-Institute-of-Chartered-Accountants-of-Sierra-Leone-(ICASL)"> Sierra Leone - The Institute of Chartered Accountants of Sierra Leone (ICASL)</h3> <p>If you live in Sierra Leone, you must register with ICASL once you have completed your ACCA registration.  The JES with ICASL covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification. </p> <p>Further information can be found on the <a href="https://icasl.sl/students/acca">ICASL website</a>.  </p> <p>Contact details: </p> <p>4d College Road, Off Main Motor Road<br> Congo Cross<br> Freetown<br> Sierra Leone</p> <p>Private Mail Bag 632<br> Freetown<br> Sierra Leone</p> <p>Tel: +232 76 646948<br> Mob: +232 33 657 511<br> Fax: +232 22 228 149</p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Trinidad-and-Tobago-–-The-Institute-of-Chartered-Accountants-of-Trinidad-&-Tobago-(ICATT)"> Trinidad and Tobago – The Institute of Chartered Accountants of Trinidad & Tobago (ICATT) </h3> <p>If you live in Trinidad and Tobago, you must register with ICATT once you have completed your ACCA registration. This will ensure your registration is complete.  Registration must be maintained annually with both ACCA and ICATT.</p> <p>The Partnership with ICATT covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification. </p> <p>Further information:</p> <ul> <li><a href="https://www.icatt.org/ICATT/Students/Student-Fees/ICATT/Students/Student-Fees.aspx?hkey=463e32c3-8bcc-4948-9e94-28e08bd93682">List of fees</a></li> </ul> <p>Contact details:</p> <p>The Institute of Chartered Accountants of Trinidad and Tobago<br> 2nd Floor: Professional Centre Building<br> 11-13 Fitzblackman Drive<br> Wrightson Road Extension<br> Port of Spain<br> Trinidad and Tobago, W.I.</p> <p>Tel: +1-868-623-8000<br> Email: <a href="mailto:service@icatt.org">service@icatt.org</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="United-Arab-Emirates---Accountants-&-Auditors-Association-(AAA)"> United Arab Emirates - Accountants & Auditors Association (AAA)</h3> <p>If you live in the UAE, you do not need to register with EAAA once you have completed your ACCA registration. Your registration is complete.  </p> <p>The Partnership with EAAA covers both the Foundations in Accountancy suite of qualifications and the ACCA Qualification. </p> <p>Contact details:</p> <p>Qasbaa – Block F<br> Business Center<br> Entrance 1, Floor 3<br> Sharjah<br> United Arab Emirates</p> <p>Tel: +971 (0) 6556 5555<br> Fax: +971 (0) 6556 5554<br> Email: <a href="mailto:info@aaa4uae.ae">info@aaa4uae.ae</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Uzbekistan-–-Association-of-Certified-Finance-Professionals-(ACFP)"> Uzbekistan – Association of Certified Finance Professionals (ACFP) </h3> <p>If you live in Uzbekistan and are studying the Advanced Diploma in Finance and Business in Russian (ADFBR), you can also register with ACFP. Registration with ACFP will ensure you can complete local tax and law examinations.<br> <br> </p> <p>The JES with ACFP only covers the ADFBR.</p> <p>Further information:</p> <p>•    <a href="https://acfp.uz/membership#candidate">Register with ACFP</a></p> <p>Contact details:</p> <p>Association of Certified Finance Professionals (ACFP)<br> Tallimarjan Street 1/1<br> Taskent city<br> 100105<br> Republic of Uzbekistan<br> Tel: +998 (71) 200 22 45<br> Email: <a href="mailto:acfp@acfp.uz">acfp@acfp.uz</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </div> <div class="textSection section"><div class="textSection"> <h3 id="Vietnam---Ministry-of-Finance-(MoF)"> Vietnam - Ministry of Finance (MoF)</h3> <p>If you live in Vietnam, you do not need to register with the MoF once you have completed your ACCA registration. Your registration is complete.  </p> <p>The JES with MoF only covers the ACCA Qualification. </p> <p>Contact details:</p> <p>General Department of Accounting and Auditing Management and Supervision<br> Ministry of Finance<br> 28 Tran Hung Dao Street<br> Hanoi<br> Vietnam</p> <p>Tel: +844 222 0282<br> Mob: +84 9135 42843<br> Fax: +844 222 0802<br> Email: <a href="mailto:letuyetnhung@mof.gov.vn">letuyetnhung@mof.gov.vn</a></p> <p class="top"> <a href="#main"> <span class="text">Back to top</span> <span class="arrow-up"></span> </a> </p></div> </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/gb/en/footer-toolbar/contact-us/jes.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/gb/en/footer-toolbar/contact-us/jes.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/gb/en/footer-toolbar/contact-us/jes.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/gb/en/footer-toolbar/contact-us/jes.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/gb/en">ACCA - Think Ahead</a> </div> <div class="footer-section col-xs-6 col-sm-3"> <h3>Our sites</h3> <ul><li><a href="/gb/en/footer-toolbar/myacca.html" title="myACCA">myACCA</a></li><li><a href="/gb/en/footertoolbar/mail.html" title="ACCA mail">ACCA mail</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="/gb/en/footertoolbar/payment.html" title="Make a payment">Make a payment</a></li><li><a href="/gb/en/qualifications/glance.html" title="Our qualifications">Our qualifications</a></li><li><a href="/gb/en/member/find-an-accountant.html" title="Find an accountant">Find an accountant</a></li><li><a href="/gb/en/member/standards/rules-and-standards/rulebook.html" title="ACCA Rulebook">ACCA Rulebook</a></li><li><a href="/gb/en/footertoolbar/contact-us.html" title="Contact us">Contact us</a></li><li><a href="/gb/en/help.html" title="Help & support">Help & support</a></li><li><a href="/gb/en/about-us/work-for-us.html" title="Work for us">Work for us</a></li><li><a href="/gb/en/news.html" title="News">News</a></li></ul></div> <div class="footer-section col-xs-12 col-sm-3"> <h3>Using this site</h3> <ul><li><a href="/gb/en/footertoolbar/access.html" title="Accessibility">Accessibility</a></li><li><a href="/gb/en/footertoolbar/legal.html" title="Legal & copyright">Legal & copyright</a></li><li><a href="/gb/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/gb/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=1770000719" async></script></body></html>

CINXE.COM

Joint Examination Partnerships | ACCA Global