Examining the main changes, which take effect from 1 January 2022
Changes to the ACCA Rulebook arise largely from policy decisions, legislative changes and the requirements of lead regulators or standards setting organisations.
The changes to the DPBRs clarify the requirements relating to the receipt of remuneration and remove a specific requirement relating to the timing of disclosure. Further information can be found in our regulations factsheet, Accounting to clients for remuneration received.
All members, students and others bound by the ACCA Rulebook should ensure they are fully aware of its contents.