The role of Council

Our Council is made up of 36 members elected from, and by, our membership. Council members are a diverse group of practitioners, professors, chief executives, chief risk officers, managing directors and finance managers, who come from 18 countries. Their knowledge, experience and cross-sector, global perspectives drive our strategy and ensure we lead the profession.




Council and the executive team collaborate in order to devise our strategy which is then approved by Council. Delivery of strategy is the responsibility of the executive team, with governance of the process and performance management provided by Council.

What do our Council members do?

Council has a wide-ranging remit that includes: ensuring that we operate in the public interest and deliver the objectives stated in our Royal Charter, setting the overall direction of ACCA through regular approval of our strategy, engaging with our members to explain and promote our strategic direction, and providing an objective environment for the executive team to explore new ideas or challenges.

Council members act on behalf of the whole ACCA membership and are responsible for ensuring that our development continues in line with our stated mission and values.

By doing this, Council has an important public value role, being ultimately responsible for safeguarding our reputation, image and brand. This ensures that these are protected and improved for the benefit of existing and future members, their clients, employers and the public at large.

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Six committees are appointed by Council. The terms of reference for the committees are available on request from

  • Audit Committee

    The Audit Committee oversees our internal and external audit and risk management processes. It also looks after specific corporate governance matters.

  • Governance Design Committee

    The Governance Design Committee takes responsibility for our overall governance design and planning, ensuring we deliver our strategy more effectively.

  • Market Oversight Committee

    The Market Oversight Committee is responsible for creating our market development strategy and its implementation.

  • Nominating Committee

    The Nominating Committee ensures Council remains representative of our membership. All members of Council must be able to fully take part in its affairs by serving on Council committees.

  • Remuneration Committee

    The Remuneration Committee is responsible for the recruitment, remuneration and performance management of our chief executive and executive director team.

  • Resource Oversight Committee

    The Resource Oversight Committee ensures we use our resources as efficiently as possible throughout our organisation.


Four regulatory and subsidiary committees are appointed by Council.  

Appointments Board

The Appointments Board controls the appointment, appraisal and removal of panel members including chairmen, disciplinary assessors, regulatory assessors and legal advisers.

Qualifications Board

Our examination procedures and experience arrangements are overseen by our Qualifications Board.

Regulatory Board

The Regulatory Board provides guidance about our regulatory and disciplinary arrangements. Under its constitution, Council is represented on the board by two members.

Standards Board

Our Rulebook must comply with our statutory obligations, Privy Council requirements and rule-change decisions made by Council. Our Standards Board is responsible for ensuring this happens.

International Assembly

International Assembly

The International Assembly was formed in 1997 in recognition of our fast-growing, increasingly diverse and mobile membership. It remains a unique resource to ACCA - no other body has such a diverse representative group.

The role of our International Assembly, as an advisory forum to Council, is to provide input into strategy and development. This gives a voice to our members across the world - all regions where we have ACCA members are represented.

The 54 representatives meet in London annually for two days, where they are also joined by Council on day two of the Assembly. Council is represented on International Assembly by the three Officers plus three other Council members.

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