ACCA Rules and Standards | Students - ACCA Global

<!DOCTYPE html>      <html lang="en-US">  <head> <meta charset="utf-8" /> <title>ACCA Rules and Standards | Students - ACCA Global | ACCA Global</title> <meta name="description" content="As a student, you must comply with ACCA鈥檚 Code of Ethics and Conduct as set out in the Rulebook. Access the latest version and keep yourself up-to-date with any changes."> <meta name="author" content="ACCA - https://www.accaglobal.com" /> <meta name="keywords" content="ACCA Qualification, rules, regulations, rulebook, membership, code of ethics, code of conduct, professional conduct" /> <meta name="tags" content="" /> <meta name="title" content="Rules and standards for students" /> <meta name="robots" content="all,index,follow"/> <meta http-equiv="X-UA-Compatible" content="IE=edge"> <meta name="viewport" content="user-scalable=no, width=device-width, initial-scale=1, maximum-scale=1">  <script src="/etc.clientlibs/acca/clientlibs/data-layer-utils.min.js"></script> <script type="text/javascript"> registerDOMLoadedEvent(); </script> <script src='https://assets.adobedtm.com/bd662320aaa7/98675746a2e2/launch-EN4c8bea9d45114431a8bc35a4ce50e9d9.min.js' async></script> <link rel="canonical" href="https://www.accaglobal.com/gb/en/student/getting-started/rules-and-regulations-for-students.html"/> <link rel="shortcut icon" href="/etc.clientlibs/acca/clientlibs/static-assets/resources/icons/favicon.ico"/> <link rel="apple-touch-icon-precomposed" href="/etc.clientlibs/acca/clientlibs/static-assets/resources/icons/apple-touch-icon-precomposed.png"/> <meta name="lastModDate" content="2020-02-03T10:11:41.357Z" /> <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/acca/clientlibs/clientlibs-acca.min.css" type="text/css"> <link rel="stylesheet" href="/etc.clientlibs/acca/clientlibs/acca.global.react.min.css" type="text/css"> <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 href="/etc.clientlibs/acca/clientlibs/static-assets/resources/css/print-min.css" rel="stylesheet" type="text/css" media="print"/>      </head> <body> <div class="section"></div><div class="iparys_inherited"><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>  <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="/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"> <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="BB" data-region-grouping-id="caribbean">Barbados</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BM" data-region-grouping-id="caribbean">Bermuda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="KY" data-region-grouping-id="caribbean">Cayman Islands</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="GY" data-region-grouping-id="caribbean">Guyana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="JM" data-region-grouping-id="caribbean">Jamaica</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="OECS" data-region-grouping-id="caribbean">OECS</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="TT" data-region-grouping-id="caribbean">Trinidad & Tobago</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="VG" data-region-grouping-id="caribbean">Virgin Islands (British)</a> </li> </ul> </div> <div id="region-europe" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Europe </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/uk/en.html" data-region-id="GB" data-region-grouping-id="">United Kingdom</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/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> <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> </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="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> <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> </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/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> </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="/us/en.html" class="acca-logo__link" title="ACCA - Think Ahead"> <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="__react-cmp" data-wrappercssclass="mobile-search-icon" data-react-component="SearchMobileIcon"></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 id="searchbar" class="__react-cmp" data-placeHolderText="Search here...." data-initialsearchmessage="Type your search" data-noresultsmessage="No results" data-azureendpoint="https://api.apps.accaglobal.com/web2/api/v1/public/search/indexes/mainsite-acca-index/docs/suggest" data-azureapikey="ab40467e-2ff4-4ecb-bc6b-e3f5c7f49878" data-variant="legacy" data-iconposition="right" data-withmobiletrigger="true" data-destinationpath="/us/en/search.html" data-react-component="SearchBar" data-language="en" data-languageFieldName="se_language" data-country="us" data-countryFieldName="se_country" data-contentType="ACCAGlobal" data-contentTypeFieldName="se_content_type" data-isonresultspage="false"></div> </div>   <div class="rf-header-controls__buttons"> <a class="rf-header-controls__button rf-btn rf-btn-apply-now" onclick="_gaq.push(['_trackEvent', 'an-button', 'click', '/content/accaglobal/us/en/student/getting-started/rules-and-regulations-for-students']);" href="https://www.accaglobal.com/acca-registration-intro.html"> <span class="rf-btn__text"> Apply now</span> </a> <a href="/content/accaglobal/us/en/footer-toolbar/myacca" class="rf-header-controls__button rf-btn rf-btn--hollow rf-btn--iconed" target='_blank'> <span class="rf-btn__text"> myACCA</span> <span class="rf-btn__icon-container"> <span class="rf-btn__icon icon-right"></span> <span class="rf-btn__icon icon-right"></span> </span> </a> </div>  </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="/us/en/study-with-acca.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Begin your accountancy journey</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/us/en/study-with-acca/our-qualifications.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Our qualifications</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/study-with-acca/getting-started.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Getting started</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/study-with-acca/your-career.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Your career</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/study-with-acca/why-acca.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Why ACCA?</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/study-with-acca/blog.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Blog</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/study-with-acca/discover-your-potential.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Sign-up to our industry newsletter</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/us/en/qualifications.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Our qualifications</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/us/en/qualifications/apply-now.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Apply to become an ACCA student</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/qualifications/why-acca.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Why choose to study ACCA?</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/qualifications/glance.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">ACCA accountancy qualifications</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/qualifications/accountancy-career.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Getting started with ACCA</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/qualifications/acca-learning.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">ACCA Learning</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/qualifications/potential.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Register your interest in ACCA</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/us/en/employer.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Employers</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/us/en/employer/reasons-to-hire-acca-members.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Learn why you should hire ACCA members</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/employer/why-train-with-acca.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Why train your staff with ACCA?</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/employer/recruit-finance-staff.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Recruit finance staff</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/employer/train-and-develop-finance-talent.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Train and develop finance talent</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/employer/approved-employer-programme.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Approved Employer programme</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/employer/employer-help-and-guidance.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Employer support</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/employer/acca-one-step-ahead.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Resources to help your organisation stay one step ahead</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/us/en/learning-provider.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Learning providers</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/support-for-approved-learning-partners.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Support for Approved Learning Partners</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/approved-learning-partner.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Becoming an ACCA Approved Learning Partner</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/acca-tutor-resources.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Tutor support</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/computer-based-exam-cbe-centres.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Computer-Based Exam (CBE) centres</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/learningproviders-alpc.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">ACCA Content Partners</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/registered-learning-partner.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Registered Learning Partner</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/learningproviders-exemptions.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Exemption accreditation</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/why-partner-with-acca.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">University partnerships</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/find-tuition-for-acca-exams.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Find tuition</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/virtual-classrooms.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Virtual classroom support for learning partners</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/learning-provider/studyhub.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">ACCA Study Hub for learning providers</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/us/en/member.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Members</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/us/en/member/cpd-landing.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Find CPD resources</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/member/cpd.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Your CPD</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/member/membership.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Your membership</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/member/member-networks.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Member networks</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/member/ab.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">AB magazine</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/member/sectors.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Sectors and industries</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/member/regulation.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Regulation and standards</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/member/advocacy-and-mentoring.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Advocacy and mentoring</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/member/council-elections.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Council, elections and AGM</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/member/wellbeing.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Wellbeing</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/us/en/student.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Students</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/us/en/student/getting-started.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Getting started with ACCA</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/student/tuition-study-options.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Tuition and study options</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/student/exam-support-resources.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Study support resources</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/student/exam-entry-and-administration.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Exams</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/student/practical-experience-per.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Practical experience</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/student/ethics.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Our ethics modules</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/student/sa.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Student Accountant</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/student/regulation-and-standards.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Regulation and standards for students</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/student/wellbeing.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Wellbeing</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/us/en/affiliates.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Affiliates</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/completing-your-epsm.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Completing your EPSM</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/completing-your-per.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Completing your PER</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/affiliate-apply-membership.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Apply for membership</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/affiliate-skills.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Skills webinars</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/finding-a-great-supervisor.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Finding a great supervisor</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/choosing-the-right-objectives.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Choosing the right objectives for you</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/recording-your-per.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Regularly recording your PER</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/the-next-phase.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">The next phase of your journey</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/your-future.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Your future once qualified</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/affiliate-community.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Mentoring and networks</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/advance-ezine.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Advance e-magazine</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/affiliates/affiliate-video-support.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Affiliate video support</span></a> </li> </ul> </li> <li class="rf-main-nav__item"><a href="/us/en/professional-insights.html" class="rf-main-nav__item-link"><span class="rf-main-nav__item-text">Policy and insights</span></a> <ul class="rf-main-nav__sub-menu navigation-sub-menu"> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/intro-pi.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">About policy and insights at ACCA</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/new-meet-the-team.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Meet the team</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/global-economics.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Global economics</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/pro-accountants-the-future.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Professional accountants - the future | ACCA</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/risk.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Risk</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/global-profession.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Supporting the global profession</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/technology.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Technology</span></a> </li> <li class="rf-main-nav__sub-item"><a href="/us/en/professional-insights/app.html" class="rf-main-nav__sub-item-link"><span class="rf-main-nav__sub-item-text">Download the insights app</span></a> </li> </ul> </li> </ul> </div> </div>  <div id="header-mini" class="rf-header-mobile-controls rf-country-selector-container"> <div id="header-mini-mobile" class="rf-header-mobile-controls__inner"> <ul class="rf-header-mobile-controls__list"> <li class="rf-header-mobile-controls__item rf-header-mobile-controls__item--country-selector"> <a href="#" title="Global" class="rf-country-selector-trigger rf-country-selector-trigger--mobile selected-country" data-toggle-country-selector=""> <span class="rf-country-selector-trigger__text country"> Global </span> <span class="rf-country-selector-trigger__icon icon-arrow-down"></span> </a> </li> <li class="rf-header-mobile-controls__item rf-header-mobile-controls__item--my-acca my-acca"> <a class="rf-header-mobile-controls__item-link rf-btn rf-btn--borderless rf-btn--iconed" href="/us/en/footer-toolbar/myacca.html" target='_blank'> <span class="rf-btn__text"> myACCA</span> <span class="rf-btn__icon-container"> <span class="rf-btn__icon icon-right"></span> </span> </a> </li> </ul> <form id="header-region-select-mobile" action="" method="post"> <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="BB" data-region-grouping-id="caribbean">Barbados</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BM" data-region-grouping-id="caribbean">Bermuda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="KY" data-region-grouping-id="caribbean">Cayman Islands</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="GY" data-region-grouping-id="caribbean">Guyana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="JM" data-region-grouping-id="caribbean">Jamaica</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="OECS" data-region-grouping-id="caribbean">OECS</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="TT" data-region-grouping-id="caribbean">Trinidad & Tobago</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="VG" data-region-grouping-id="caribbean">Virgin Islands (British)</a> </li> </ul> </div> <div id="region-europe" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Europe </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/uk/en.html" data-region-id="GB" data-region-grouping-id="">United Kingdom</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/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> <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> </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="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> <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> </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/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> </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', 'click', '/content/accaglobal/us/en/student/getting-started/rules-and-regulations-for-students']);" 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="/us/en/about-us.html" class="rf-header-utility-bar__link-url">About us</a> </li> <li class="rf-header-utility-bar__link"> <a href="https://jobs.accaglobal.com/?utm_source=ACCAglobal&utm_medium=referral&utm_campaign=navbar1" class="rf-header-utility-bar__link-url">Search jobs</a> </li> <li class="rf-header-utility-bar__link"> <a href="/us/en/member/find-an-accountant.html" class="rf-header-utility-bar__link-url">Find an accountant</a> </li> <li class="rf-header-utility-bar__link"> <a href="/us/en/technical-activities.html" class="rf-header-utility-bar__link-url">Technical activities</a> </li> <li class="rf-header-utility-bar__link"> <a href="/us/en/help.html" class="rf-header-utility-bar__link-url">Help & support</a> </li> </ul> </div> </div>  </div> </div> </header>   </div> <div id="wrapper" class="page-main"> <script type="text/javascript"> var country = "us"; var prefix = ":"; if(typeof(acObj) !== 'undefined'){ acObj.liveCopyGBSuffix = prefix.concat(country); } </script>   <main id="main" class="page-main__content">  <section class="page-banner scheme-image"> <div class="page-banner__image-container scheme-image" style="background-image: url('/content/dam/ACCA_Global/img/website/banner-images/003_54970_UP55311505779f0_541067236.jpg'"> <span class="page-banner__overlay"></span> </div> <div class="page-banner__inner"> <div class="page-banner__frame"> <div class="page-banner__frame-inner"> <div class="page-banner__content"> <h1 style=";" class="page-banner__title t-heading-1">Rules and standards for students</h1> </div> </div> </div> </div> </section>   <section class="breadcrumb"> <ul class="breadcrumb__list"> <li class="breadcrumb-item"> <a href="/us/en.html" class="breadcrumb-item__link" aria-selected="false"> Home </a> </li> <li class="breadcrumb-item"> <a href="/us/en/student.html" class="breadcrumb-item__link" aria-selected="false"> Students </a> </li> <li class="breadcrumb-item"> <a href="/us/en/student/getting-started.html" class="breadcrumb-item__link" aria-selected="false"> Getting started </a> </li> <li class="breadcrumb-item"> <a class="breadcrumb-item__link" aria-selected="true"> Rules and standards for students </a> </li> </ul> </section>   <div class="page-main__content-area grid-container"> <div class="grid-row"> <div class="aside navContent grid-col grid-col--3-12-at-screen960 grid-col--2-12-at-screen1200"> <div class="section-menu"> <div class="menu-toggle visible-xs visible-sm"> <span class="closed-text"> Section Menu <span class="icon-section pull-right"></span> </span> <span class="opened-text">Close <span class="icon-container pull-right"> <i class="icon-chevron-up"></i> </span> </span> </div> <ul> <li class="up back"><a href="/us/en/student/getting-started.html"><span class="fa-icon-container"><span class="icon-left"></span></span>Back to <span class="parent">Getting started</span></a></li><li class="sibling"><a href="/us/en/student/getting-started/students-welcome.html">Welcome to ACCA</a></li> <li class="sibling"><a href="/us/en/student/getting-started/on-your-marks.html">On Your Marks Podcast</a></li> <li class="sibling"><a href="/us/en/student/getting-started/re-registration.html">Student re-registration</a></li> <li class="sibling"><a href="/us/en/student/getting-started/connect-with-acca.html">Connect with us</a></li> <li class="sibling"><a href="/us/en/student/getting-started/update-your-contact-details.html">myACCA</a></li> <li class="sibling"><a href="/us/en/student/getting-started/qualification-structure.html">Qualification structure</a></li> <li class="sibling"><a href="/us/en/student/getting-started/important-dates.html">Important dates</a></li> <li class="sibling"><a href="/us/en/student/getting-started/dates-and-fees.html">Fees</a></li> <li class="sibling"><a href="/us/en/student/getting-started/exemptions.html">Exemptions</a></li> <li class="current"><span>Rules and standards for students</span> <ul><li class="sibling"><a href="/us/en/student/getting-started/rules-and-regulations-for-students/time-limits.html">Time limits - important update</a></li> <li class="sibling"><a href="/us/en/student/getting-started/rules-and-regulations-for-students/jes-terms-and-conditions.html">Joint Examination Scheme Partnerships terms and conditions</a></li> </ul></li> <li class="sibling"><a href="/us/en/student/getting-started/accounting-apps-for-students.html">Student Accountant app</a></li> <li class="sibling"><a href="/us/en/student/getting-started/moving-to-the-acca-qualification.html">Moving to the ACCA Qualification</a></li> <li class="sibling"><a href="/us/en/student/getting-started/getting-started-instructions-for-new-students.html">Getting started</a></li> <li class="sibling"><a href="/us/en/student/getting-started/administration-forms.html">Administration forms - students</a></li> </ul> </div> <aside class="rf-page-share"> <button class="rf-page-share-item" tabindex="0" data-social="twitter"> <i class="rf-page-share-item__icon icon-social-twitter"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="facebook"> <i class="rf-page-share-item__icon icon-social-facebook"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="linkedin"> <i class="rf-page-share-item__icon icon-social-linkedin-inverted"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="email"> <i class="rf-page-share-item__icon icon-email"></i> </button> <button class="rf-page-share-item" tabindex="0" data-social="copy"> <i class="rf-page-share-item__icon icon-copy-to-clipboard"></i> </button> </aside> </div> <div class="main grid-col grid-col--9-12-at-screen960 grid-col--10-12-at-screen1200"> <div class="grid-row"> <div class="main__left grid-col grid-col--7-12-at-screen1000 grid-col--8-12-at-screen1400"> <div class="article-container">  <p class="page-intro"> </p>   <div class="panel-jumplinks"> <ul class="panel-jumplinks__list"> <li class="panel-jumplink"> <a href="#ACCA-Rulebook" class="panel-jumplink__link">ACCA Rulebook</a> </li> <li class="panel-jumplink"> <a href="#Key-rules" class="panel-jumplink__link">Key rules</a> </li> </ul> </div>   <div class="body-copy"> <div class="body-copy__inner"> <div class="body-copy__content"> <p>Being an ACCA student brings lots of benefits but also some important obligations.</p> <p>Students must comply with ACCA鈥檚 rules and standards. These are set out in the Rulebook.</p> </div> </div> </div>  <div class="body-copy"> <div class="body-copy__inner"> <h3 class="body-copy__title" id="ACCA-Rulebook">ACCA Rulebook</h3> <div class="body-copy__content"> <p>The <a href="https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html">ACCA Rulebook</a> includes the Bye-laws, regulations and Code of Ethics and Conduct, which students and members must abide by. These sections contain essential information about membership, practising arrangements and CPD, and regulatory and disciplinary matters.</p> <p>You should ensure you know:</p> <p>路        which regulations are relevant to you<br> 路        where to look if you need more information.</p> <p>We鈥檝e included some of the key rules below. The Rulebook is updated regularly so please make sure you keep up to date with the main changes.</p> </div> </div> </div>   <div class="body-copy"> <div class="body-copy__inner"> <h3 class="body-copy__title" id="Key-rules">Key rules</h3> <div class="body-copy__content"> <p><b>Membership Regulation 8(2)</b></p> <p>This regulation sets out the activities you can undertake as an ACCA student. More information is provided in the <a href="https://www.accaglobal.com/uk/en/member/regulation/factsheets.html">Am I in Public Practice? factsheet</a>. Please read this carefully, as you could face disciplinary action if you do not comply. If you think you might be carrying on public practice work, please contact us for advice.<b></b></p> <p><b>Bye-law 8</b></p> <p>Bye-law 8 sets out the circumstances which may result in disciplinary action being brought against you.</p> <p>These include:</p> <ul> <li>professional misconduct</li> <li>misconduct in exams</li> <li>criminal convictions and breaches of regulations, including any actions likely to bring discredit to you, ACCA, or the accountancy profession.</li> </ul> <p>If any matters listed in bye-law 8 apply to you (for example, if you have received a conviction or caution or been disciplined by another professional or regulatory body), you must declare them in your application to register as a student.</p> <p><b>ACCA鈥檚 Code of Ethics and Conduct</b></p> <p>The Code contains the ethical standards of conduct for professional accountants. In particular, you should be familiar with the five Fundamental Principles:</p> <ul> <li>integrity</li> <li>objectivity</li> <li>professional competence and due care</li> <li>confidentiality</li> <li>professional behaviour.</li> </ul> <p>If you don鈥檛 observe the standards of behaviour we expect of you in your professional life, you will be liable to disciplinary action.</p> <p><b>Membership Regulation 8(6)</b></p> <p>This regulation states that you must inform us of any changes of address. You can do this on your myACCA account. Keeping your contact and employment details up to date also allows us to contact you and tailor our communications to your needs.</p> <p><b>Membership Regulation 3(g)</b></p> <p>This regulation sets out the exam time limits<b> </b>that apply to all students completing the ACCA Qualification. You have seven years to pass all the Strategic Professional exams. If you don鈥檛 meet this time limit, you鈥檒l have to re-take any Strategic Professional exams achieved more than seven years ago.  This rule means employers can be confident that your knowledge is relevant and up-to-date. Please read the <a href="https://www.accaglobal.com/gb/en/student/getting-started/rules-and-regulations-for-students/time-limits.html">exam time limits guidance</a> to see how the rule will affect you.</p> <p><b>Student disciplinary procedures</b></p> <p>ACCA has public interest responsibilities and we ensure our students and members act with integrity and to the highest standards. The most common complaints against students are cheating in exams and carrying on public practice. We may withhold examination results while a complaint against you is under consideration. And if the case is proved, the consequences can be serious. You might be:</p> <ul> <li>excluded from ACCA (which is the guideline sanction for cheating in an exam)</li> <li>disqualified from any exam for which the results have not yet been issued; or</li> <li>barred from sitting exams for a specified period.</li> </ul> <p>ACCA鈥檚 disciplinary procedures apply to all member and students. You can find out more about the <a href="https://www.accaglobal.com/uk/en/footertoolbar/contact-us/make-a-complaint-about-an-acca-member.html">complaints process</a> on our website.</p> </div> </div> </div>  </div> </div> <div class="main__right grid-col grid-col--5-12-at-screen1000 grid-col--4-12-at-screen1400"> <div class="related-panel related-panel--links"> <div class="related-panel__heading"> <i class="related-panel__icon icon-related-link"></i> <div class="related-panel__heading-content"> <h3 class="related-panel__title">Related Links</h3> </div> </div> <div class="related-panel__content"> <div class="related-panel__list"> <ul class=""><li class=""><a href="/us/en/member/standards/rules-and-standards/rulebook.html.html" class="" title="ACCA rulebook" target="_blank">ACCA rulebook<span class="link-list__icon icon-right"></span></a></li></ul> </div> </div> </div> <div class="advert-container advert-container--side-bar scheme-grey-2"> <div class="advert-container__frame"> <div class="advert-container__frame-inner"> <p class="advert-legend">Advertisement</p> <div class="advert" id="adRight">  </div> </div> </div> </div> </div> </div> </div> </div> </div>   <div class="section"></div><div class="iparys_inherited"> <article id="footer-top" class="footer-row footer-row--top"> <div class="footer-row__outer grid-container"> <div class="footer-row__inner grid-row"> <div class="footer-row__section footer-row__section--logo grid-col grid-col--3-12-at-screen1000"> <div class="acca-logo acca-logo--footer"> <a href="/" class="acca-logo__link" title="Home Link"> <img class="acca-logo__image" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/img/logo.svg" alt="ACCA Global - Logo"/> </a> </div> </div> <div class="footer-row__section grid-col grid-col--4-12-at-screen768 grid-col--3-12-at-screen1000"> <h4 class="footer-row__section__title">Our sites</h4> <ul class="footer-row__section__links"><li class="footer-row__section__link"><a href="/us/en/footer-toolbar/myacca.html" class="footer-row__section__link-url" title="myACCA" target="_blank">myACCA<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="https://learning.accaglobal.com/ilp/pages/external-dashboard.jsf?menuId=1104&locale=en-GB#/?dashboardId=6" class="footer-row__section__link-url" title="ACCA Learning">ACCA Learning<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="https://jobs.accaglobal.com/?utm_source=ACCAglobal&utm_medium=referral&utm_campaign=footer" class="footer-row__section__link-url" title="ACCA Careers" target="_blank">ACCA Careers<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="https://careernavigator.accaglobal.com/" class="footer-row__section__link-url" title="ACCA Career Navigator">ACCA Career Navigator<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="https://learningcommunity.accaglobal.com/" class="footer-row__section__link-url" title="ACCA Learning Community" target="_blank">ACCA Learning Community<span class="link-list__icon icon-right"></span></a></li></ul> </div> <div class="footer-row__section grid-col grid-col--4-12-at-screen768 grid-col--3-12-at-screen1000 usefulLinks"> <h4 class="footer-row__section__title">Useful links</h4> <ul class="footer-row__section__links"><li class="footer-row__section__link"><a href="/us/en/footertoolbar/payment.html" class="footer-row__section__link-url" title="Make a payment">Make a payment<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="https://www.acca-x.com/" class="footer-row__section__link-url" title="ACCA-X online courses" target="_blank">ACCA-X online courses<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="/us/en/member/find-an-accountant.html" class="footer-row__section__link-url" title="Find an accountant">Find an accountant<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="/us/en/member/standards/rules-and-standards/rulebook.html" class="footer-row__section__link-url" title="ACCA Rulebook">ACCA Rulebook<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="/us/en/news.html" class="footer-row__section__link-url" title="News">News<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="/us/en/about-us/work-for-us.html" class="footer-row__section__link-url" title="Work for us">Work for us<span class="link-list__icon icon-right"></span></a></li></ul> </div> <div class="footer-row__section grid-col grid-col--4-12-at-screen768 grid-col--3-12-at-screen1000 popularLinks"> <h4 class="footer-row__section__title">Most popular</h4> <ul class="footer-row__section__links"><li class="footer-row__section__link"><a href="/us/en/professional-insights.html" class="footer-row__section__link-url" title="Professional insights" target="_blank">Professional insights<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="/us/en/qualifications/glance/acca.html" class="footer-row__section__link-url" title="ACCA Qualification">ACCA Qualification<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="/us/en/member/cpd-landing.html" class="footer-row__section__link-url" title="Member events and CPD">Member events and CPD<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="/us/en/cam/ukraine.html" class="footer-row__section__link-url" title="Supporting Ukraine">Supporting Ukraine<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="/us/en/student/exam-support-resources.html" class="footer-row__section__link-url" title="Past exam papers">Past exam papers<span class="link-list__icon icon-right"></span></a></li><li class="footer-row__section__link"><a href="/us/en/footertoolbar/mail.html" class="footer-row__section__link-url" title="ACCA Mail">ACCA Mail<span class="link-list__icon icon-right"></span></a></li></ul> </div> </div> </div> </article> <article id="footer-middle" class="footer-row footer-row--middle"> <div class="footer-row__outer grid-container"> <div class="footer-row__inner grid-row"> <div class="socialFooter"> <div class="footer-row__section footer-row__section--social grid-col grid-col--4-12-at-screen768"> <h4 class="footer-row__section__title a-hide">Connect with us</h4> <ul class="social-links-container"> <li class="social-link"> <a href="https://www.linkedin.com/school/162244" class="social-link__url"> <span class="social-link__text">LinkedIn</span> <i class="social-link__icon icon-social-linkedin-inverted"></i> </a> </li> <li class="social-link"> <a href="https://twitter.com/ACCANews" class="social-link__url"> <span class="social-link__text">Twitter</span> <i class="social-link__icon icon-social-twitter-inverted"></i> </a> </li> <li class="social-link"> <a href="https://www.youtube.com/user/ACCAOfficial" class="social-link__url"> <span class="social-link__text">Youtube</span> <i class="social-link__icon icon-social-youtube-inverted"></i> </a> </li> <li class="social-link"> <a href="https://www.facebook.com/ACCA.Official" class="social-link__url"> <span class="social-link__text">Facebook</span> <i class="social-link__icon icon-social-facebook-inverted"></i> </a> </li> </ul> </div> <div class="footer-row__section footer-row__section--call grid-col grid-col--4-12-at-screen768"> <div class="footer-connect"> <span class="footer-connect__icon icon-contact-form"></span> <div class="footer-connect__content"> <h4 class="footer-row__section__title">Contact us</h4> <a href="https://forms.accaglobal.com/contact-us" class="footer-connect__link">Send us a message</a> </div> </div> </div> <div class="footer-row__section footer-row__section--chat grid-col grid-col--4-12-at-screen768"> <div class="footer-connect"> <span class="footer-connect__icon icon-calendar"></span> <div class="footer-connect__content"> <h4 class="footer-row__section__title">Planned system updates</h4> <a href="/content/accaglobal/us/en/help/service-availability" class="footer-connect__link">View our maintenance windows</a> </div> </div> </div> </div> </div> </div> </article> <article id="footer-bottom" class="footer-row footer-row--bottom"> <div class="footer-row__outer grid-container"> <div class="footer-row__inner grid-row"> <div class="grid-col"> <div class="footerToolBar footerToolbar"> <ul class="utility-links"> <li><a href="/us/en/footertoolbar/access.html">Accessibility</a></li><li><a href="/us/en/footertoolbar/legal.html">Legal policies</a></li><li><a href="/us/en/footertoolbar/privacy.html">Data protection & cookies</a></li><li><a href="/us/en/footertoolbar/advertising.html">Advertising</a></li><li><a href="/us/en/footertoolbar/site-map.html">Site map</a></li><li><a href="/us/en/footertoolbar/contact-us.html">Contact us</a></li> </ul></div> </div> </div> </div> </article> </div>  </main> </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/acca/clientlibs/clientlibs-acca-commons.min.js"></script> <script src="/etc.clientlibs/acca/clientlibs/clientlibs-acca.min.js"></script> <script src="/etc.clientlibs/acca/clientlibs/acca.global.react.min.js"></script> <script type="text/javascript" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/js/jquery-ui-1.8.9.custom.min.js" charset="utf-8"></script> <script type="text/javascript" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/js/jquery.validate.min.js" charset="utf-8"></script> <script type="text/javascript" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/js/jquery.ba-bbq.workaround.js" charset="utf-8"></script> <script type="text/javascript" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/js/jquery.ba-bbq.min.js" charset="utf-8"></script> <script type="text/javascript" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/js/jquery.tablesorter.min.js" charset="utf-8"></script> <script type="text/javascript" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/js/supersleight.plugin.js" charset="utf-8"></script> <script type="text/javascript" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/js/ACCA.common.js" charset="utf-8"></script> <script type="text/javascript" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/js/ACCA.video.js" charset="utf-8"></script> <script type="text/javascript" src="/etc.clientlibs/acca/clientlibs/clientlibs/resources/js/acca.casestudiessegmentfilter.js"></script>  <script type="text/javascript"> /*<![CDATA[*/ if (typeof(_gat) == 'object') { var pageTracker = _gat._createTracker('UA-2520177-1'); } /*]]>*/ </script> <script type="text/javascript" src="/etc.clientlibs/acca/clientlibs/static-assets/resources/js/lbi_ga.js" charset="utf-8"></script> <script type="text/javascript"> if(typeof(_satellite) !== 'undefined'){ _satellite.pageBottom(); } </script> <script type="text/javascript" src="/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=2&cb=731996059" async></script></body> </html>

CINXE.COM

ACCA Rules and Standards | Students - ACCA Global | ACCA Global