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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 (see section 2.1 of the ACCA Rulebook), 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 only a guide. 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 bye-laws, regulations and the Code of Ethics and Conduct with which members are required to comply.

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

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. 

For more information, see our guidance on exam time limits and student disciplinary procedures

Last updated: 5 Feb 2016