The ACCA Global Forum for Ethics

The Global Forum for Ethics is a resource of knowledge and experience. It provides expert opinion and stimulates discussion to inform ACCA's position on relevant technical matters where there are, or may be, significant ethical considerations.



Cristina Gutu

Cristina is a Senior Manager with KPMG and the Head of the KPMG Training Academy in Romania. She has been a professional ACCA trainer for more than 10 years and in multiple countries.

Prior to this, Cristina gained valuable practical international experience in auditing and consultancy, both in a large firm and also in a smaller accountancy practice.

Cristina was a member of ACCA’s International Assembly between 2010 and 2016, serving three consecutive terms, and is also an active supporter of ACCA in Romania.

Cristina was elected as a member of the ACCA Council in November 2018.

She is a member of the ACCA Global Forum for Corporate Reporting.

Cristina lives in Bucharest, is married and has one daughter.

ACCA experts


Sundeep Takwani
Director, Regulatory Relations, ACCA

Sundeep is responsible for ACCA’s ethical and regulatory policies that apply to all members and students and as part of this oversees the updating of the ACCA Rulebook and carries out a number of related functions. He is also responsible for managing ACCA’s statutory recognitions and related lead regulator relationships, and for servicing ACCA’s governance and oversight arrangements for regulation and discipline, which allows these functions to operate with appropriate independence from ACCA’s other activities. He also oversees ACCA’s regulatory development activities across our markets.  In undertaking these activities, Sundeep and his team help ACCA to deliver public value, which protects and enhances ACCA’s reputation.

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