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Being an ACCA student will bring you lots of benefits. But with those benefits come certain obligations.

It is important that you read Regulation 8 of ACCA’s Membership Regulations, as it outlines the activities you are permitted and not permitted to do as an ACCA student. A summary of the key points is set out below, but this is a guide only. You must read the full text of Membership Regulation 8 in the ACCA Rulebook to understand precisely what your rights and obligations are, as failure to comply with them is likely to lead to disciplinary action.

The ACCA Rulebook

The ACCA Rulebook contains the by-laws, regulations and the Code of Ethics and Conduct with which members are required to comply.

You can download a copy of the Rulebook by clicking on the link in the Related Documents section at the bottom of this page, or view it online via the related links section to the left of the page.

The Membership Regulations can be found in section 2.1 of the ACCA Rulebook.

Using the rulebook

In order to navigate the Rulebook, click on the bookmark icon. Click the plus sign to the left of a title to expand the listing. Click a section name to display that part of the document. You can then scroll the contents in the right pane. Click the minus sign to collapse the section.

The Rulebook 2013 includes a number of changes to ACCA's rules and regulations. The Rulebook Commentary provides an overview of the main changes to ACCA's Rulebook, which come into effect on 1 January 2013. You can access a copy of the Rulebook Commentary from the Related Documents section at the bottom of this page.

Key Points

  • You may provide basic book-keeping services, which includes preparing accounts to trial balance stage, payroll and VAT.
  • You may advertise your book-keeping services as long as the nature of the advertising is not misleading and does not otherwise reflect adversely upon you or ACCA.
  • You may not carry on any work of a public practice nature, such as preparation of final accounts or income tax returns, unless that work is supervised by an appropriate person. If you are not sure whether your supervisor has the appropriate qualification or background, you must contact ACCA for advice.
  • You must keep ACCA informed of any changes of address.
    If you wish to make further enquiries about matters which may be subject to disciplinary procedures, please write to our Professional Conduct Department at our London office in the UK. ACCA’s Rulebook, which contains the Bye-laws and Regulations, is available for reading online, or at ACCA offices.

For further information on exam regulations and student disciplinary procedures, please click on the links to the right of the page.


Last updated: 8 Apr 2014

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