ACCA Implements Comprehensive Rulebook Changes for 2025 Professional Standards

ACCA has implemented significant changes to its Rulebook for 2025, addressing gender neutrality, international standards alignment, and enhanced regulatory compliance requirements across its global membership base.

Ready to level up your career? Join our expert-led Online courses in ACCA, HESI A2, ATI TEAS 7, HESI EXIT, NCLEX-RN, NCLEX-PN, and Financial Literacy. At Serrari Ed, we turn potential into achievement. Start your journey today!

Gender Neutrality Updates for ACCA Members

The Council Regulations have been updated to ensure gender-neutral language throughout all ACCA documentation and procedures. These changes reflect ACCA’s commitment to inclusivity and align with contemporary professional standards.

International Standards Integration for Professional Accountants

ACCA has adopted the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA). Key aspects include:

• Complete incorporation of IESBA Code changes
• Unaltered integration including American English terminology
• Comprehensive ethical standards for global application
• Enhanced independence requirements for audit professionals

Practising Certificate and Audit Qualification Decoupling

A major structural change involves decoupling the Practising Certificate (PC) from the Audit Qualification (AQ) in multiple jurisdictions:

Affected Jurisdictions:

• United Kingdom, Jersey, Guernsey and Dependencies, and Isle of Man
• Republic of Ireland
• Zimbabwe

**Benefits of Decoupling for ACCA Members:

• Alignment with other recognized supervisory bodies
• Enhanced regulatory compliance
• Clearer professional pathway distinctions
• Improved audit qualification processes

Principal Definition Clarification

ACCA has introduced a clear definition of “Principal” to address previous inconsistencies:

Principal Definition: An individual who is:

• A sole proprietor
• A salaried or equity partner of a partnership
• A statutory, de facto or shadow director of a company
• A member (designated or non-designated) of a limited liability partnership
• Any individual held out as being a partner, company director or member

This definition aligns with standards adopted by ICAEW, ICAS, and CAI, ensuring consistency across professional bodies.

General Practice Regulations Updates

Significant amendments to the General Practice Regulations (GPRs) include:

• Updated references to international standards
• Enhanced audit regulations for UK and Republic of Ireland
• Anomaly corrections and compliance improvements
• Alignment with competent authority requirements

Regulatory Recognition Protection for Professional Accountants

These changes specifically address regulator expectations and mitigate risks to ACCA’s statutory recognitions for audit practice, ensuring continued global recognition of ACCA qualifications.

Build the future you deserve. Get started with our top-tier Online courses: ACCA, HESI A2, ATI TEAS 7, HESI EXIT, NCLEX-RN, NCLEX-PN, and Financial Literacy. Let Serrari Ed guide your path to success. Enroll today.

Implementation Support for ACCA Members

ACCA provides comprehensive guidance including:

• Detailed change summaries and explanations
• Transition support for affected members
• Updated practice guidance and procedures
• Ongoing professional development resources

Global Impact

These rulebook changes enhance ACCA’s position as a leading global professional body while ensuring compliance with evolving regulatory requirements across all jurisdictions where ACCA members practice.

Source: ACCA Global – Rulebook Changes 2025

Ready to take your career to the next level? Join our Online courses: ACCA, HESI A2, ATI TEAS 7 , HESI EXIT  , NCLEX – RN and NCLEX – PN, Financial Literacy!🌟 Dive into a world of opportunities and empower yourself for success. Explore more at Serrari Ed and start your exciting journey today! ✨

Track GDP, Inflation and Central Bank rates for top African markets with Serrari’s comparator tool.

See today’s Treasury bonds and Money market funds movement across financial service providers in Kenya, using Serrari’s comparator tools.

---

Choose your Preferred Package

ACCA Packages Pricing. Save – Up to 90%+ Discount