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.



Sara Harvey  FCCA

Sara Harvey 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 the Council of the Association of Chartered Certified Accountants (ACCA) in 2001, she served until 2010, with terms as vice-chair of their SME Committee and Chair of their 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, and 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 is responsible for servicing ACCA’s governance and oversight arrangements for regulation and discipline, which allows these functions to operate with appropriate independence from its other activities. Sundeep also oversees the updating of the ACCA Rulebook, develops and contributes to ACCA’s ethics policy and carries out a number of related functions. In undertaking these activities, he and his team help ACCA to deliver public value, which protects and enhances ACCA’s reputation.

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


Ian Waters
Head of Standards, ACCA

Ian joined ACCA’s Regulation Directorate in 2004, having previously spent more than fifteen 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 ACCA’s regulations and Code of Ethics and Conduct, and ACCA’s relationships with its lead regulators and ACCA’s Regulatory Board.

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