The scheme is based on a set of principles which form the foundation on which the standards and detailed quality controls are built.
The ACCA Quality Checked scheme does not specify any set procedures that must be followed. Firms are free to develop whatever systems and procedures they find most useful to meet the standards in section 2 and maintain appropriate quality controls as described in section 3.
At an ACCA Quality Checked visit, ACCA staff will recommend practical procedures that are tailored to the size and structure of each individual firm. Firms can choose whether to implement any of the recommendations given.
- Global quality assurance principles – rationale behind best practice standards providing principles for firms to follow when developing systems and setting up quality controls.
- Global quality assurance standards – high level standards of best practice area by area.
- Quality controls – guidance on controls firms should have in place to meet best practice standards and qualify for the award. Controls are split between key and recommended. ACCA Quality Checked mark is awarded.