Published each January and updated as and when needed, the ACCA Rulebook is the definitive guide to our bye-laws, regulations and Code of Ethics and Conduct.
About the ACCA Rulebook
The Rulebook is a valuable asset to our members and students, and to firms. It contains the bye-laws, regulations and the Code of Ethics and Conduct with which members are required to comply.
The Rulebook includes a number of changes to ACCA's rules and regulations. The Rulebook Commentary, available in the 'related downloads' section on this page, provides an overview of the main changes, which came into effect in January 2016. Interim changes have been made to the Membership Regulations, GPRs and Authorisation Regulations. An overview of these interim changes is given in the document ‘Interim Rulebook changes 2016’ in the 'related downloads' section on this page.
Members of the Association of Authorised Public Accountants (AAPA) should refer to the Schedule of Applicability to AAPA members in the AAPA memorandum, articles and bye-laws which are located below.
Annex 1 to the Global Practicing Regulations has been amended to reflect the requirements of the Statutory Auditors and Third Country Auditors Regulations 2016. Please refer to the 'Updated annex 1' document in the 'related downloads' section on this page.