ACCA - The global body for professional accountants

Code of Ethics and Conduct
Code of Ethics and Conduct

Continuing Professional Development for practising members 
The CPD requirements for practising members are set out in this factsheet

Continuity of Practice Requirements 
The Continuity of Practice Requirements are reproduced in this factsheet.

Control and Description Requirements 
Control and Description Requirements

Disciplinary Procedures 
ACCA has produced a factsheet to provide guidance for members and firms on ACCA's Disciplinary Procedures.

Disciplinary action in respect of convictions before the courts 
The guidance to members and students on the disciplinary action which is likely to ensue should members or students be convicted of offences before the courts is reproduced here.

Do I need a practising certificate? 
ACCA requires any member working as a partner, director or principal of a practising firm which undertakes public practice work to hold an ACCA practising certificate. ACCA has produced a factsheet which outlines the common areas where a practising certificate is required.

Guidance on ethical matters for members in business 
ACCA has issued guidance for members in business to assist them in discharging their professional obligations, by setting out the fundamental principles to which they should adhere and considering the ethical conflicts that can arise in business situations.

Internal complaints-handling procedures 
The guidance to assist members to implement internal complaints-handling procedures is reproduced here.

Monitoring requirements and global quality assurance 
Monitoring requirements and global quality assurance

Notification Requirements 
In order to enable ACCA to ensure that information about practitioners is up to date, practitioners are required to notify ACCA of a number of different events or changes to their practices. This factsheet outlines ACCA's Notification Requirements.

Obtaining Professional Work 
ACCA has produced a factsheet on providing guidance on obtaining Professional work.

Professional Indemnity Insurance Requirements 
Professional Indemnity Insurance Requirements

Professional conduct in relation to tax 
This guidance on how taxation advisors should act in difficult situations is issued by the leading UK professional bodies involved in taxation. It concerns the tripartite relationship between the taxpayer, the adviser and HM Revenue and Customs.

Professional liability of accountants and auditors 
The guidance on the liability for professional negligence which members may incur because of an act or default by them (or by their employees or associates) which results in a financial loss to a client or a third party to whom a duty of care is owed is reproduced here.

The legal ownership of, and rights of access to, books, files, working papers and other documents 
The guidance on the legal ownership of, and rights of access to, books, files, working papers and other documents is reproduced here.

Transfer information 
Many of the complaints considered by the Professional Conduct Department of ACCA involve transfer information, or more correctly, the information that the former accountant should transfer to the new accountant on a change of appointment. The guidance on transfer information is reproduced here. 

Last updated: 7 Mar 2014