
The Association of Chartered Certified Accountants (ACCA) has published its report on the regulatory arrangements for 2025, emphasising the importance of maintaining “robust, transparent, and proportionate” oversight in the face of global uncertainties.
The report highlights the significant role of the Regulatory Board, supported by the “Appointments, Qualifications and Standards Boards”, in safeguarding the public interest and delivering public value.
The ACCA’s Regulatory Board acknowledges the ongoing geopolitical factors that continue to impact the regulatory landscape.
In response to this environment, the Board remains committed to ensuring that the ACCA’s regulatory arrangements are in the public interest.
The Board’s substantial level of lay involvement is noted as a key differentiator and strength, reinforcing the impartiality and public interest oversight of the ACCA.
Regulatory Board chair Lucy Winskell said: “This year, the Board has paid particular attention to the ongoing proposals regarding UK audit and corporate governance reform, scrutinising changes arising due to implementation of sustainability assurance reporting and evaluating the implementation of ACCA’s Digital Transformation programme where those changes could impact ACCA’s regulatory arrangements to ensure they remain robust.”

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By GlobalDataAt the end of 2024, the Board conducted a review of its effectiveness, discussing the outcomes at its February 2025 meeting.
The review led to initiatives such as increased horizon scanning work linked to risk assessment and enhancements to the information received at Board meetings.
These measures aim to bolster the Board’s ability to fulfil its public interest mandate more effectively and efficiently.
Furthermore, the Board has been briefed on the ACCA’s future strategy, including updates on employer perceptions and reflections on the Strategy to 2025.
ACCA executive director strategy and governance Maggie McGhee said: “ACCA’s world is changing at a fast pace but it has always thrived by embracing challenges and turning them into possibilities. ACCA’s purpose states that we are a force for public good. We lead the global accountancy profession by creating opportunity.”
“Our purpose and our values of inclusion, integrity and innovation reinforce everything we stand for: who we are, how we act, and why we exist in today’s world. Strong and effective governance is the foundation on which our public value remit is built.”
In a recent collaborative effort, ACCA and Chartered Accountants Australia and New Zealand (CA ANZ) produced a guide to help practitioners comprehend and apply the new International Standard on Sustainability Assurance 5000 (ISSA 5000).