These may differ depending on where you are located. It is therefore important that you keep up to date with standards in your region. These standard-setting bodies cover areas such as auditing and assurance, financial reporting and ethics.

In this section you will find:

  • the ACCA Rulebook
  • useful factsheets covering the application of rules and standards; and
  • information regarding auditing and accounting standards.

The Financial Reporting Council (FRC) sets the standards framework within which auditors, actuaries and accountants operate in the UK.

Visit the 'Related links' area of this page to find out more, from the FRC website.