related documents

top stories

As a result of the increasing recognition and importance of sustainability, and in particular climate change, ACCA has incorporated elements of current thinking on sutainability reporting into the new syllabus of the ACCA Qualification, which will be first examined in December 2007 onwards. The new syllabus will cover (to a greater extent than previous versions) corporate governance, sustainability reporting and accounting and non-financial report assurance.

At the heart of the new ACCA Qualification is an emphasis on ethics, which will be examined as part of core papers (for example, in the integrated paper called The Professional Accountant), and will form part of the practical experience requirements. All trainee accountants will also be required to work through a unique online module on business ethics, which will present students with questions on challenging real-life ethical dilemmas.

ACCA is the first professional body to include sustainability reporting issues in its syllabus to this extent and is widely considered as the leader in the area.

Back to top