This is to inform our position on relevant technical matters where there are, or may be, significant ethical considerations.


Sara Harvey FCCA

Sara is a director of Hines Harvey Woods Ltd, Chartered Certified Accountants and Registered Auditors, based near Norwich in the UK, providing audit, accountancy, tax and business advisory services to small and medium sized businesses. She has over 30 years’ experience in the accountancy profession, starting her training with KPMG in 1977. After a career break, she moved to a smaller practice, concentrating on smaller owner-managed businesses, joining her current practice in 2000.

Elected to our Council in 2001, she served until 2010, with terms as vice-chair of our SME Committee and Chair of our Auditing Committee. She has also served on the Accounting Standards Board’s Committee for Accounting for Smaller Entities, the Auditing Practices Board SME Audit sub-committee, the FEE Professional Ethics and Competences Working Party, and is currently a member of the CCAB Ethics Group and the ACCA Global Forum for Taxation.

Sara lives in Norwich, is married and has two grown up-sons.

ACCA experts

Sundeep Takwani, Director, Regulation, ACCA

Sundeep is responsible for ethical and regulatory matters relating to public practice, audit registration, insolvency licensing and investment business authorisation. He’s responsible for servicing our governance and oversight arrangements for regulation and discipline, which allows these functions to operate with appropriate independence from our other activities. Sundeep also oversees the updating of the ACCA Rulebook, develops and contributes to our ethics policy and carries out a number of related functions. In undertaking these activities, he and his team help us to deliver public value, which protects and enhances our reputation.

Sundeep is an FCCA and also a member of the Chartered Institute of Taxation. Prior to joining ACCA, he worked in public practice dealing primarily with small and medium sized businesses.

Ian Waters, Head of Standards, ACCA

Ian joined our Regulation Directorate in 2004, having previously spent more than 15 years in practice, and five years delivering training and consultancy services to small firms of accountants. He heads up a team whose responsibilities include maintaining our regulations and Code of Ethics and Conduct, and our relationships with our lead regulators and Regulatory Board.

Ian often leads on our participation in consultations concerning ethics and other areas of regulation, and represents us on various ethics-related networks and working groups. He’s a member of both ACCA and ICAEW, and has a Masters Degree in Applied and Professional Ethics from the University of Leeds.