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Header utility bar (desktop) --> <div class="rf-header-utility-bar"> <div class="rf-header-utility-bar__inner"> <div id="header-mini-left" class="rf-header-utility-bar__side rf-header-utility-bar__side--left"> <div class="rf-header-utility-bar__side-inner"> <p class="tag-line rf-header-utility-bar__tagline">The global body for professional accountants</p> </div> </div> <div id="header-mini-right" class="rf-header-utility-bar__side rf-header-utility-bar__side--right rf-country-selector-container"> <div class="rf-header-utility-bar__side-inner"> <ul class="rf-header-utility-bar__links"> <li class="rf-header-utility-bar__link"> <a href="/us/en/about-us.html" target="_self" class="rf-header-utility-bar__link-url">About us</a> </li> <li class="rf-header-utility-bar__link"> <a href="https://jobs.accaglobal.com/?utm_source=ACCAglobal&utm_medium=referral&utm_campaign=navbar1" target="_blank" rel="noopener noreferrer" class="rf-header-utility-bar__link-url">Search jobs</a> </li> <li class="rf-header-utility-bar__link"> <a href="/us/en/member/find-an-accountant.html" target="_self" class="rf-header-utility-bar__link-url">Find an accountant</a> </li> <li class="rf-header-utility-bar__link"> <a href="/us/en/technical-activities.html" target="_self" class="rf-header-utility-bar__link-url">Technical activities</a> </li> <li class="rf-header-utility-bar__link"> <a href="/us/en/help.html" target="_self" class="rf-header-utility-bar__link-url">Help & support</a> </li> <li class="rf-header-utility-bar__link rf-header-utility-bar__link--country-selector country-selector"> <form id="header-region-select" action="/en.html" method="post"> <div class="regionSelector"><a href="#" title="Global" class="rf-country-selector-trigger selected-country" data-toggle-country-selector=""> <span class="rf-country-selector-trigger__text country">Global</span> <span class="rf-country-selector-trigger__icon icon-arrow-down"></span> </a> <div class="rf-country-selector country-selector-container" aria-hidden="true"> <div class="rf-country-selector__inner"> <!-- 1. 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CS: regions navigation --> <!-- 3. CS: regions and countries --> <div class="rf-country-selector-regions countries-sections"> <div id="region-americas" class="rf-country-selector-region rf-country-selector-region--open"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Americas </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ca/en.html" data-region-id="CA" data-region-grouping-id="">Canada</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/us/en.html" data-region-id="US" data-region-grouping-id="">USA</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BS" data-region-grouping-id="caribbean">Bahamas</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BB" data-region-grouping-id="caribbean">Barbados</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BM" data-region-grouping-id="caribbean">Bermuda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="KY" data-region-grouping-id="caribbean">Cayman Islands</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="GY" data-region-grouping-id="caribbean">Guyana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="JM" data-region-grouping-id="caribbean">Jamaica</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="OECS" data-region-grouping-id="caribbean">OECS</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="OECS" 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" 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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 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data-region-id="OM" data-region-grouping-id="middle-east">Oman</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="BH" data-region-grouping-id="middle-east">Bahrain</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="KW" data-region-grouping-id="middle-east">Kuwait</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="SA" data-region-grouping-id="middle-east">Saudi Arabia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="EG" data-region-grouping-id="middle-east">Egypt</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="JO" data-region-grouping-id="middle-east">Jordan</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="IR" data-region-grouping-id="middle-east">Iran</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="YE" data-region-grouping-id="middle-east">Yemen</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="PS" data-region-grouping-id="middle-east">State of Palestine</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="IQ" data-region-grouping-id="middle-east">Iraq</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="LB" data-region-grouping-id="middle-east">Lebanon</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="SY" data-region-grouping-id="middle-east">Syrian Arab Republic</a> </li> </ul> </div> <div id="region-africa" class="rf-country-selector-region"> <button href="#" class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Africa </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="NG" data-region-grouping-id="africa">Nigeria</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZA" data-region-grouping-id="africa">South Africa</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZM" data-region-grouping-id="africa">Zambia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="ZW" data-region-grouping-id="africa">Zimbabwe</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="MU" data-region-grouping-id="africa">Mauritius</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="GH" data-region-grouping-id="africa">Ghana</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="UG" data-region-grouping-id="africa">Uganda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="KE" data-region-grouping-id="africa">Kenya</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="MW" data-region-grouping-id="africa">Malawi</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="BW" data-region-grouping-id="africa">Botswana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/africa/en.html" data-region-id="AFRICAOTHER" data-region-grouping-id="africa">Africa (other)</a> </li> </ul> </div> <div id="region-asia" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Asia </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/an/en.html" data-region-id="AU" data-region-grouping-id="">Australia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="https://www.accaglobal.com/gb/en.html" data-region-id="BD" data-region-grouping-id="">Bangladesh</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="http://cn.accaglobal.com" data-region-id="CN" data-region-grouping-id="">China</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/hk/en.html" data-region-id="HK" data-region-grouping-id="">Hong Kong SAR of China</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/in/en.html" data-region-id="IN" data-region-grouping-id="">India</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/my/en.html" data-region-id="MY" data-region-grouping-id="">Malaysia</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/an/en.html" data-region-id="NZ" data-region-grouping-id="">New Zealand</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/pk/en.html" data-region-id="PK" data-region-grouping-id="">Pakistan</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/sg/en.html" data-region-id="SG" data-region-grouping-id="">Singapore</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/lk/en.html" data-region-id="LK" data-region-grouping-id="">Sri Lanka</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/vn/en.html" data-region-id="VN" data-region-grouping-id="">Vietnam</a> </li> </ul> </div> </div> <!-- / 3. 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Header controls --> <div id="header" class="rf-header-menu"> <!-- 3. Main Navigation --> <div id="main-navigation" class="rf-main-nav"> <div class="inner rf-main-nav__inner"> <ul class="rf-main-nav__item-links"> <li class="rf-main-nav__item"><a href="/us/en/study-with-acca.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Begin your accountancy journey</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/us/en/study-with-acca/our-qualifications.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Our qualifications</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/study-with-acca/getting-started.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Getting started</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/study-with-acca/your-career.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Your career</span></a> </li> <li 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They equip individuals with the business and finance expertise and ethical judgment to create, protect, and report the sustainable value delivered by organisations and economies.&nbsp;</p> <p>Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we鈥檙e strengthening and building a profession that drives a sustainable future for all.</p> <script> (function($) { //Remove the styles from the page as it comes $(".textSection").find("li,ul,ol,span,p,div").css({fontFamily: "", fontSize: ""}); }(window.jQuery)); </script></div> <div class="infographicGrid section"><div class="infographic-panel-grid" > <div class="infographicRow section"><div class="infographic-panel-pair small-right" > <div class="infographic-panel ip-grey ip-hero-icon ip-left" > <div class="content"> <h3>Our purpose and values</h3> <p> Our distinctive character is shaped by our purpose and values, which define our approach to the global profession.</p> <div class="links"> <a href="/us/en/about-us/our-purpose-and-values.html" class="arrow-cta arrow-cta-inverse">Discover our purpose and values</a> </div> <span class="icon icon-goal"></span> </div> </div><div class="infographic-panel ip-red ip-right" > <div class="content"> <h3>Who we are</h3> <p> We're leading the way in the accountancy profession, building partnerships around the world and protecting the public interest.</p> <div class="links"> <a href="/us/en/about-us/who-we-are.html" class="arrow-cta arrow-cta-inverse">Find out who we are</a> </div> </div> </div></div> </div> <div class="infographicRow section"><div class="infographic-panel-pair small-left" > <div class="infographic-panel ip-black ip-left" > <div class="content"> <h3>What we do</h3> <p> We use our voice to shape and strengthen our profession.</p> <div class="links"> <a href="/us/en/about-us/what-we-do.html" class="arrow-cta arrow-cta-inverse">Explore what we do</a> </div> </div> </div><div class="infographic-panel ip-grey-light ip-hero-icon ip-right" > <div class="content"> <h3>Our 120 year history</h3> <p> Join us as we celebrate 120 years of trailblazing innovation, pioneering standards, and life-changing careers.</p> <div class="links"> <a href="https://ourimpact.accaglobal.com/120th-anniversary/" class="arrow-cta arrow-cta-inverse">Explore the story</a> </div> <span class="icon icon-timeline"></span> </div> </div></div> </div> <div class="infographicRow section"><div class="infographic-panel-pair small-right" > <div class="infographic-panel ip-red ip-hero-icon ip-left" > <div class="content"> <h3>Work for us</h3> <p> We may have a rewarding career waiting for you.</p> <div class="links"> <a href="/us/en/about-us/work-for-us.html" class="arrow-cta arrow-cta-inverse">See our vacancies</a> </div> <span class="icon icon-goal"></span> </div> </div><div class="infographic-panel ip-black ip-right" > <div class="content"> <h3>Annual reports</h3> <p> Read our reports and discover our activities and what we stand for.</p> <div class="links"> <a href="/us/en/about-us/annual-reports.html" class="arrow-cta arrow-cta-inverse">Read our annual reports</a> </div> </div> </div></div> </div> <div class="infographicRow section"><div class="infographic-panel-pair small-left" > <div class="infographic-panel ip-grey-light ip-left" > <div class="content"> <h3>News</h3> <p> Catch up with accountancy news and our recent developments.</p> <div class="links"> <a href="/us/en/news.html" class="arrow-cta arrow-cta-inverse">Read the news</a> </div> </div> </div><div class="infographic-panel ip-grey ip-hero-icon ip-right" > <div class="content"> <h3>Find an accountant</h3> <p> Our members are trained to the highest level and are regulated throughout their career. </p> <div class="links"> <a href="/us/en/member/find-an-accountant.html" class="arrow-cta arrow-cta-inverse">Find the right accountant for you</a> </div> <span class="icon icon-goal"></span> </div> </div></div> </div> <div class="infographicPanel section"><div class="infographic-panel ip-black " > <div class="content"> <h3>ACCA is the Association of Chartered Certified Accountants</h3> <p> </p> </div> </div></div> </div> </div> </div> </div> <div class="secondary-content parsys"><div class="advertLeaderboard section"><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> <script src="https://maps.googleapis.com/maps/api/js?key=AIzaSyCEJRGBq6DmKBYm8jufs-57ru8INp39MJQ&libraries=places"></script> </div><div class="footerToolbar iparsys parsys"><div class="footerToolbar section"><div id="footer"> <div id="footer-top"> <div class="inner"> <div class="row"> <div id="footer-logo" class="footer-section col-xs-12 col-sm-3 hidden-xs"> <a href="/content/accaglobal/us/en">ACCA - 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