ACCA has public interest responsibilities, and we must ensure that our students and members act with integrity and to high standards. Consequently, students, as well as members, come within the jurisdiction of ACCA’s disciplinary procedures. The disciplinary procedures apply to students completing projects and internally-assessed courses as well as paper-based and computer-based exams.
Anything you do which falls within ACCA’s bye-law 8 will result in disciplinary procedures being brought against you. Bye-law 8 can be found at http://www.accaglobal.com/rulebook. It includes matters such as professional misconduct, misconduct in exams, criminal convictions and breaches of regulations which include any actions likely to bring discredit to you, ACCA, or the accountancy profession. If you have fallen within bye-law 8 before you become an ACCA student, you must declare it on your application form, otherwise you are liable to be disciplined for it. All criminal convictions must be declared, even if they are ‘spent’ under the Rehabilitation of Offenders Act 1974.
You should read Membership Regulation 8 and the Examination Regulations and familiarise yourself with ACCA’s Code of Ethics and Conduct, particularly the Fundamental Principles. The Code applies to students as well as members.
ACCA’s Complaints and Disciplinary Regulations and Appeal Regulations can be found at http://www.accaglobal.com/rulebook. If you become the subject of a disciplinary investigation, you will receive a guide which explains the procedures. A summary of the key points is provided here:
Last updated: 3 Apr 2014