The global body for professional accountants

Accountancy is one of the most respected professions in the world and ethics in accounting are of the utmost importance. ACCA works hard to ensure our members adopt the highest standards of practice and ethical conduct. This comprises six key areas of activity:

  • standards and ethics
  • licensing of practitioners
  • regulation and monitoring of statutorily reserved areas of practice
  • quality assurance of firms and the global quality assurance initiative
  • investigation of complaints
  • discipline in respect of standards or rule breaches. 

Last updated: 3 Sep 2014