The global body for professional accountants

Our reputation rests on that of our members. This is especially true of practising members who provide professional services to the public, including accounting, auditing, investment business and insolvency services.

To protect the public interest and enhance the reputation of our members, we take our regulatory responsibilities very seriously.

With our members spread throughout the world, we recognise that national systems of regulation vary significantly between countries. In some countries we regulate our members directly, whereas in others, governments or national bodies manage the process.

We work with governments and regulators around the world, contributing to policies being developed and avoiding the duplication of effort in jurisdictions where monitoring and regulation are well established.

ACCA regulations

Our regulations include:

  • issuing licences to enable members to undertake specific types of work
  • monitoring members' compliance with rules and standards and
  • investigating complaints against members wherever they are based.

The Annual ACCA Report on Regulation summarises our efforts to ensure that all of our members, and particularly those in public practice, are regulated appropriately and effectively. It also covers regulatory activities in respect of:

  • countries where we are a statutory regulator
  • complaints resolution procedures
  • providing monitoring and other services under contract to other national bodies and regulators
  • ACCA's qualifications and examinations.

All members come within the scope of regulation and those in public practice must comply with our Global Practising Regulations (GPRs).

The regulatory processes that we apply - and the regulations and standards with which our members must comply - are based on best practice, applicable statutory and lead regulator requirements and the pronouncements of the International Federation of Accountants. Collectively, these form a framework for effective regulation and the protection of the public.

Access the current report

You can download a copy of the latest Report on Regulation from the 'related documents' area of this page.

Last updated: 3 Jul 2015

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