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ACCA (the Association of Chartered Certified Accountants) is a global professional accountancy body, incorporated by Royal Charter in the UK. With 198,000 members and 486,000 students in 180 countries, our community of current and future professional accountants is one of the largest and most diverse in the world.
Founded in 1904, ACCA’s development has been enabled by core values that have consistently created greater access to the accountancy profession:
We provide opportunity, free from artificial barriers, to people around the world – whether our students, members or employees – and we support them in their careers.
We respect and value difference, embracing diversity in our people and our output.
We create new and unexpected possibilities, providing innovative solutions for the future.
We accept individual and corporate responsibility for our actions, working together to deliver quality services and to promote the best interests of our stakeholders.
We act ethically and work in the public interest, treating people fairly and honestly and we encourage the same from others.
Our mission is to be a global leader in the profession by:
We do this by qualifying and regulating members to the same high standard globally, with the ACCA Qualification officially benchmarked to Master's level and recognised on a variety of national educational frameworks around the world.
In a number of markets – including the UK, Ireland, the European Union and Zimbabwe – ACCA has the legal authority directly to license and regulate its members directly for work in a number of regulated areas, including public practice and insolvency.
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This report gives readers an insight into the strategic thinking that drives ACCA forward.
It includes our strategy, governance, performance and prospects in the context of our global external environment.
It is our sixth annual integrated report, and the third prepared in accordance with the international <IR> framework (published by the IIRC in 2013).
ACCA’s Audit Committee is responsible for ensuring the integrity of this report. Audit Committee has confirmed that it has applied its collective mind to the preparation and presentation of this report and that – in its considered opinion – it is presented in accordance with the international <IR> framework.
In addition to assuring our detailed consolidated financial statements, our external auditor also provides assurance of our performance, covering all our strategic outcomes and capability measures through its KPI report.