Regulations
The Regulations set out essential information for members, students (including affiliates) and firms, including practising arrangements, and regulatory and disciplinary matters.
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Membership Regulations 2014
The Chartered Certified Accountants’ Membership Regulations 2014 - The Membership Regulations set out the obligations of members and students, including eligibility criteria.
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Global Practising Regulations 2003 (GPRs)
The Chartered Certified Accountants’ Global Practising Regulations 2003 (GPRs) - the GPRs set out the eligibility requirements for a practising certificate, and continuing obligations placed on practising certificate holders. The GPRs additionally denote specific practising regulations for the United Kingdom, Channel Islands, Isle of Man, Republic of Ireland, Zimbabwe, Australia and South Africa. These annexes to the GPRs include the United Kingdom Audit Regulations and Legal Activities Regulations, and the Republic of Ireland Audit Regulations.
Download the Global Practising Regulations 2003 (GPRs) (PDF, 494KB)
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Designated Professional Body Regulations 2001 (DPBRs)
The Chartered Certified Accountants’ Designated Professional Body Regulations 2001 (DPBRs) – The DPBRs set out eligibility requirements in order for firms to carry on exempt regulated activities, the scope of those permitted activities, and regulations concerning the conduct of business with clients. These relate to a limited range of investment business activities. The DPBRs also carry regulations concerning monitoring and enforcement.
Download the Designated Professional Body Regulations 2001 (DPBRs) (PDF, 312KB)
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Regulatory Board and Committee Regulations 2014
The Chartered Certified Accountants’ Regulatory Board and Committee Regulations 2014 – These regulations govern ACCA’s arrangements in respect of its public interest oversight boards (including the Regulatory Board), and its Panel of Committee members, legal advisors and assessors, who play important roles in ACCA’s regulatory and disciplinary functions. The regulations set out provisions for the establishment, constitution, powers and responsibilities of the various boards and Committees.
Download the Regulatory Board and Committee Regulations 2014 (PDF, 221KB)
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Authorisation Regulations 2014
The Chartered Certified Accountants’ Authorisation Regulations 2014 - The Authorisation Regulations set out the application process to obtain an ACCA practising certificate (including licences to provide services reserved by statute, such as auditing), which may require the approval of ACCA’s Admissions and Licensing Committee. They also set out the ways in which certificates and licences may be withdrawn, suspended or made subject to conditions. While conditions may be imposed by a regulatory assessor, the Authorisation Regulations explain the hearing process, which is necessary if a certificate or licence is to be withdrawn.
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Complaints and Disciplinary Regulations 2014
The Chartered Certified Accountants’ Complaints and Disciplinary Regulations 2014 - The Complaints and Disciplinary Regulations set out the process by which a complaint (against a member or student) may be assessed and, if appropriate, investigated. There are a number of possible outcomes – from resting the matter on file or agreeing a consent order, to a full hearing before ACCA’s Disciplinary Committee. The regulations set out the available sanctions, and provisions in respect of costs orders and publicity. They also explain what happens to a complaint (or aspect of a complaint) that does not meet the requirements for investigation. For example, it may be possible to submit a matter for the conciliation process.
Download the Complaints and Disciplinary Regulations 2014 (PDF, 316KB)
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Appeal Regulations 2014
The Chartered Certified Accountants’ Appeal Regulations 2014 - The Appeal Regulations set out the appeal process (from hearings by the Admissions and Licensing Committee, Disciplinary Committee or Health Committee) and the procedure adopted by the Appeal Committee at a hearing, including orders available to the Committee. Before an appeal hearing can be listed, the relevant person must apply in writing for permission to appeal.
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Interim Orders Regulations 2014
The Chartered Certified Accountants’ Interim Orders Regulations 2014 - The Interim Orders Regulations set out the process in relation to the imposition and revocation of interim orders, and the procedure adopted by the Interim Orders Committee at a hearing, including the orders available to the Committee, reviews of interim orders, publicity and costs orders. Interim orders are sometimes required in order to protect the public, and so they have immediate effect.
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Health Regulations 2014
The Chartered Certified Accountants’ Health Regulations 2014 - The Health Regulations set out the procedure to be adopted by the Health Committee. The regulations are relevant where a party to the regulatory or disciplinary process may be too ill to participate in that process. In the case of an appellant, the regulations would apply to an individual who may be too ill to participate in the appeal process but does not wish to withdraw his or her appeal.
In addition to becoming familiar with the structure and content of the Rulebook, members and students are able to consult ACCA’s Technical Advisory service for clarification on any aspect of the Rulebook.
In addition to becoming familiar with the structure and content of the Rulebook, members and students are able to consult ACCA’s Technical Advisory service for clarification on any aspect of the Rulebook.