If your firm has recently undergone organisational changes or expects to in the near future, please review the provided list of considerations and follow-up actions. These are especially relevant for mergers and acquisitions, highlighting the areas that require updates to ACCA.
Please select the relevant option
Updates required in relation to contact details, office locations and approvals
- When is the change due to take place or has it already taken place?
- What will the name of your new office/firm be?
- Will your existing office(s) remain open, or will it/they be closed and staff moved elsewhere?
- Will the contact email addresses and your website change?
- Has your designated Training Principal and/or primary organisational contact changed?
- Is the acquiring firm also an ACCA Approved Employer and if so, do they hold the same levels of approval?
- Practising Certificate Development (Audit/General) (PCDA/PCDG)
- Trainee Development (TD) (Gold/Platinum)
- Professional Development (PD)
- Will your Learning & Development policy change? Please provide specific details, especially if there are any Trainee Development or Professional Development approvals.
Please also provide all relevant ACCA Approved Employer reference numbers.
Action required: contact the Re-accreditation team at re-accreditation@accaglobal.com with updates.
Updates in relation to legal structure and firm processes
- What will the new Partnership/Directorship/Shareholding be?
- What is the firm’s new legal structure (particularly if there is a separate audit entity)?
- Will there be an impact on the structure of the firm and in particular the ACCA trainees and members?
- Will the new firm continue to support ACCA training?
- Will processes and procedures remain the same or will you be adopting the new firm’s processes?
Action required: contact the Compliance team at AEadmin@accaglobal.com with updates.
Merger or take over - ACCA-regulated firms only
In addition to the above sections, if the firm is regulated by ACCA there are additional updates required.
For those holding a FAC (Firm’s auditing certificate) please also consider the following changes:
- Does the acquiring entity also have a FAC (is it an ACCA-regulated firm)?
- If not, please inform ACCA regarding your existing FAC
- If so, please ensure the acquiring firm contact ACCA to discuss the updates required to their existing FAC
- An updated FAC will be required to process all changes.
If your firm does not hold an FAC, any changes will need to be included within an incorporation form.
Access all practitioner forms.
Action required: contact the Authorisation team at authorisation@accaglobal.com.
Updates required in relation to contact details, office locations and approvals
- When is the change due to take place or has it already taken place?
- Will the newly acquired firm be retaining their name or will they be assuming your name/a newly merged name?
- Will their office remain open or will it be closed and staff subsumed within your existing office(s)?
- Will the contact email addresses and your website change?
- Has your designated Training Principal and/or primary organisational contact changed?
- Is the firm you are buying/merging with already an Approved Employer and if so, do they hold the same levels of approval?
- Practising Certificate Development (Audit/General) (PCDA/PCDG)
- Trainee Development (TD) (Gold/Platinum)
- Professional Development (PD)
- Will your Learning & Development policy change? Please provide specific details, especially if there are any Trainee Development or Professional Development approvals.
Please also provide all relevant ACCA Approved Employer reference numbers
If the newly acquired firm is not an ACCA Approved Employer, do you wish for their office location (assuming it’s retained) to be registered as such? Please advise what approvals the office should have.
Action required: contact the Re-accreditation team at re-accreditation@accaglobal.com with updates.
Updates in relation to legal structure and firm processes
- How will the Partnership/Directorship/Shareholding of your entity be affected?
- What is the firm’s new legal structure (particularly if there is a separate audit entity)?
- Will the new firm continue to support ACCA training if either firm did so in the past?
- Will processes and procedures remain the same or will you be updating the firm’s processes?
Action required: contact the Compliance team at AEadmin@accaglobal.com with updates.
Merger or take over - ACCA-regulated firms only
In addition to the above sections, if the firm is regulated by ACCA there are additional updates required.
For those holding a FAC (Firm’s auditing certificate) please also consider the following changes:
- Please inform ACCA of the updates required to your FAC
- Does the acquiree entity also have a FAC (is it an ACCA-regulated firm)?
- Updated FACs will be required to process all changes.
If the acquired firm does not hold an FAC, any changes will need to be included within an incorporation form.
Access all practitioner forms.
Action required: contact the Authorisation team at authorisation@accaglobal.com.
