ACCA Quality Checked is a scheme to help ACCA member firms to enhance the quality and value of services they offer to their clients, by applying best practice standards. It also recognises firms that apply best practice standards by awarding the ACCA Quality Checked award.
The scheme promotes the adoption of practical quality control procedures that are generally considered to be best practice by the accountancy profession. It is not a technical review of the firms’ work.
Good quality control procedures should help to maintain a consistently good standard of output while protecting firms’ reputations and the ACCA brand. By establishing this scheme, ACCA not only recognises high standards, but also helps to raise standards in the profession generally.
Best practice is based on the Fundamental Principles in ACCA's Code of Ethics and the five principles which form the foundation of the ACCA Quality Checked scheme.