Regulation and standards

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data-region-grouping-id="caribbean">Bahamas</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BM" data-region-grouping-id="caribbean">Bermuda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="BM" data-region-grouping-id="caribbean">Bermuda</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="KY" data-region-grouping-id="caribbean">Cayman Islands</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="GY" data-region-grouping-id="caribbean">Guyana</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="JM" data-region-grouping-id="caribbean">Jamaica</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="OECS" data-region-grouping-id="caribbean">OECS</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="TT" data-region-grouping-id="caribbean">Trinidad & Tobago</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/caribbean/en.html" data-region-id="VG" data-region-grouping-id="caribbean">Virgin Islands (British)</a> </li> </ul> </div> <div id="region-europe" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Europe </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/uk/en.html" data-region-id="GB" data-region-grouping-id="">United Kingdom</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/scotland/en.html" data-region-id="SCT" data-region-grouping-id="">Scotland</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/wales/en.html" data-region-id="WLS" data-region-grouping-id="">Wales</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ie/en.html" data-region-id="IE" data-region-grouping-id="">Ireland</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="AM" data-region-grouping-id="ubcs">Armenia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="AZ" data-region-grouping-id="ubcs">Azerbaijan</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="BY" data-region-grouping-id="ubcs">Belarus</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="CZ" data-region-grouping-id="crsh">Czech Republic</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="EE" data-region-grouping-id="ubcs">Estonia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="GE" data-region-grouping-id="ubcs">Georgia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="HU" data-region-grouping-id="crsh">Hungary</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="LV" data-region-grouping-id="ubcs">Latvia</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="LT" data-region-grouping-id="ubcs">Lithuania</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="http://www.accapolska.pl" data-region-id="PL" data-region-grouping-id="">Poland</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/russia/en.html" data-region-id="RU" data-region-grouping-id="">Russia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/crsh/en.html" data-region-id="SK" data-region-grouping-id="crsh">Slovakia</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/ubcs/en.html" data-region-id="UA" data-region-grouping-id="ubcs">Ukraine</a> </li> </ul> </div> <div id="region-middle-east" class="rf-country-selector-region"> <button class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Middle East </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="AE" data-region-grouping-id="middle-east">United Arab Emirates</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="OM" data-region-grouping-id="middle-east">Oman</a> </li> <li class="rf-country-selector-region__item"> <a href="#" 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href="/an/en/member/sectors.html"> Sectors and industries</a></li> <li class="current"> <span> Regulation and standards</span> <ul> <li class="child"><a href="/an/en/member/regulation/auditing-standards.html"> Auditing and reporting standards</a></li> <li class="child"><a href="/an/en/member/regulation/factsheets.html"> Factsheets and guidelines</a></li> </ul> </li> <li class="sibling"><a href="/an/en/member/advocacy-and-mentoring.html"> Advocacy and mentoring</a></li> <li class="sibling"><a href="/an/en/member/council-elections.html"> Council, elections and AGM</a></li> <li class="sibling"><a href="/an/en/member/wellbeing.html"> Wellbeing</a></li> </ul> </div> <div class="social-share socialSharing"><div class="social-sharing sticky hidden-print"> <ul> <li data-tooltip="Share on Twitter"> <a href="#" onclick="window.open('https://twitter.com/home?status=https://www.accaglobal.com/content/accaglobal/an/en/member/regulation.html','name','width=600,height=400')"> <span class="text"> 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class="icon-email"></i> </span> </a> </li> <li class="copy" data-tooltip="Copy link to clipboard"> <a href="#" class=""> <span class="text"> Copy </span> <span class="icon"> <i class="icon-copy-to-clipboard"></i> </span> </a> </li> </ul> </div></div> </div> <div class="col-md-10 content-main left-border"> <div class="row"> <div class="contentIntro introPar"><div class="col-xs-12 intro-para"> <p>Accountancy is one of the most respected professions in the world and ethics in accounting is of the utmost importance.</p> </div> <div style="clear:both;"></div> </div> </div> <div class="row"> <div class="col-sm-8 textSection "> <div class="main-content parsys"><div class="textSection text section"><p>Our activity covers:</p> <ul> <li>standards and ethics;</li> <li>licensing of practitioners;</li> <li>regulation and monitoring of statutorily reserved areas of practice;</li> <li>quality assurance of firms and our global quality assurance initiative;</li> <li>investigation of complaints; and</li> <li>discipline when it comes to standards or rule breaches.</li> </ul> <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="contentPromo section"><div class="hero hero-black" data-id="main-content-contentpromo_71c0"> <div class="content-promo-wrapper"> <h3>Rulebook changes</h3> <p><p>Changes have been made to the ACCA Rulebook with effect from <b>15 December 2023</b> and <b>1 January 2024</b>. All members, students and others bound by the <a href="http://www.accaglobal.com/rulebook">ACCA Rulebook</a> should ensure they are fully aware of its contents.</p> <p><a href="/content/dam/ACCA_Global/Members/Doc/rule/commentary/Rulebook-Commentary-2023.pdf">View updates for 2023</a></p> </p> <div class="links"> <a href="/content/dam/ACCA_Global/Members/Doc/rule/commentary/Rulebook-Commentary-2024.pdf" class="btn btn-arrow btn-slide-animation" target='_blank'> View updates for 2024<span class="fa-icon-container"> <span class="icon-slide-container"> <span class="icon-right pull-left"></span> <span class="icon-right pull-right"></span> </span> </span> </a> </div> </div> </div> </div> </div> </div> </div> <div class="in-this-section inthissection"><div class="gateway-sub-section clearfix"> <div class="row"> <div class="col-sm-12"> <h3 class="five-column-heading gateway-sub-section__title"> </h3> </div> </div> <div class="gateway-sub-section__grid"> <ul class="row five-column gateway-sub-section__grid-inner gateway-sub-section__grid-inner--odd"> <li class="col-xs-12 col-sm-5th five-column-item gateway-sub-section-item"> <a href="/an/en/about-us/regulation/rulebook.html" title="ACCA rulebook" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/an/en/about-us/regulation/rulebook.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/standards-ethics/rules-standards.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>ACCA rulebook<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Members are required to comply with certain rules and regulations</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-5th five-column-item gateway-sub-section-item"> <a href="/an/en/about-us/regulation/regulatory-board.html" title="Regulatory Board" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/an/en/about-us/regulation/regulatory-board.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/standards-ethics/regulatory-board.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Regulatory Board<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Our Regulatory Board ensures that we always act with impartiality, integrity and in the public interest</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-5th five-column-item gateway-sub-section-item"> <a href="/an/en/about-us/regulation/disciplinary-and-regulatory-hearings.html" title="Disciplinary and regulatory hearings" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/an/en/about-us/regulation/disciplinary-and-regulatory-hearings.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/standards-ethics/committees.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Disciplinary and regulatory hearings<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Find out about the work of our various investigatory committees</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-5th five-column-item gateway-sub-section-item"> <a href="/an/en/about-us/regulation/quality-assurance.html" title="Global quality assurance" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/an/en/about-us/regulation/quality-assurance.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/standards-ethics/quality-assurance.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Global quality assurance<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Find out about our global quality assurance initiative and how it is enforced</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 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class="col-xs-12 col-sm-5th five-column-item gateway-sub-section-item"> <a href="/an/en/about-us/regulation/ethics.html" title="Ethics" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/an/en/about-us/regulation/ethics.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/members-beta/images/standards-ethics/ethics.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Ethics<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">This section explores the importance of ethics and how it relates to us in our professional and personal lives</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-5th five-column-item 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