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Skill level

Proficient

You're looking for entry to mid-level job roles.

Expert

You're looking for management or highly specialised job roles.

Leader

You're looking for senior leadership or entrepreneurial job roles.
Proficient Expert Leader

Proficient

You're looking for entry to mid-level job roles.

Specialisms

Advisory and consultancy

Audit and assurance

Digital

Financial and business reporting

Financial management

Performance management

Risk management

Sustainability

Taxation
Explore all specialisms at Proficient level

Capabilities

Collaboration

Digital

Drive

Ethics

Expertise

Insight

Sustainability
Explore all capabilitiesat Proficient level

Expert

You're looking for management or highly specialised job roles.

Specialisms

Advisory and consultancy

Audit and assurance

Digital

Financial and business reporting

Financial management

Performance management

Risk management

Sustainability

Taxation
Explore all specialisms at Expert level

Capabilities

Collaboration

Digital

Drive

Ethics

Expertise

Insight

Sustainability
Explore all capabilitiesat Expert level

Leader

You're looking for senior leadership or entrepreneurial job roles.

Specialisms

Advisory and consultancy

Audit and assurance

Digital

Financial and business reporting

Financial management

Performance management

Risk management

Sustainability

Taxation
Explore all specialisms at Leader level

Capabilities

Collaboration

Digital

Drive

Ethics

Expertise

Insight

Sustainability
Explore all capabilitiesat Leader level
Explore

SKILL LEVEL

Select the skill level and find appropriate capabilities to suit the stage of your career.

Proficient

ACCA members with a minimum of 3 years’ experience gained during the journey to qualification. At this career level you are usually expected to have some post qualification experience where you build further on the Insight, Drive and Collaboration skills needed to succeed.

Expert

ACCA members/fellows with considerable post qualification experience with a breadth and depth of exposure to a variety of scenarios. At this career level, you are likely to be managing a team or function, or progressing strongly in a specialist area of expertise.

Leader

ACCA fellows with vastly significant post qualification experience. At this level, you are likely to be a senior leader perhaps in a C-suite or entrepreneurial role.

Audit and assurance

Responsibilities

Provides high quality work by evaluating information systems and internal controls, gathering evidence and performing procedures to the meet the objectives of audit and a variety of assurance engagements.

I evaluate current and emerging issues In providing audit and assurance services relating to professional, ethical, social, IT, environmental, sustainability and global issues and where relevant I recommend innovative approaches.

I evaluate the relevant considerations, including the risk, relevant laws, regulations, standards, code of ethics and other guidance for various types of audit and assurance engagements and assignments and determine the appropriateness of accepting the engagement.

I communicate the purpose and objectives of a variety of engagements in order to build trust with stakeholders.

I assess the implications of the ethical considerations and of the correspondence received from previous auditors and have overall responsibility for the acceptance/continuance decision.

I evaluate and monitor how the audit has been carried out and documented ensuring it is in accordance with applicable auditing standards.

I lead the identification and assessment of, and response to, engagement risks, specifically that of material misstatement using professional judgement to determine the appropriate level of materiality to be applied.

I authorise where appropriate the use of automated tools and techniques and other digital technology tools for audit and assurance work.

I evaluate the audit work which has been carried out, applying professional scepticism and judgement throughout, to confirm that sufficient and appropriate evidence has been gathered on which to base the audit opinion.

I consider the significant matters raised by the engagement team and determine appropriate courses of action for resolution.

I report and communicate the findings and implications of an assignment with management and those charged with governance to support them in fulfilling their responsibilities.

I determine the appropriate audit opinion and auditor's report which is supported by the evidence gathered.

I contribute and ensure adherence to my organisation's quality management standards and procedures, seeking their continual improvement.

Continuing professional development at ACCA

A commitment to life-long learning is a vital part of your ACCA membership; it unlocks the full potential of your career choices - and drives forward the profession.

We deliver a wide range of CPD resources tailored to different areas of expertise - and an ever-changing profession. Our, and your, commitment to quality CPD ensures you will have the most up-to-date skills to perform at the highest standard in your chosen specialism.

So, get started (or restarted) and take a look at our curated list of the most relevant CPD resources to help you develop your career in this specialism. 

Further qualification

Certified internal auditor (CIA®) certification

We are delighted to partner with the institute of internal auditors (IIA) to offer ACCA members two unique opportunities to gain CIA status. 

Certified internal auditor (CIA) status is a globally recognised mark of authority in internal auditing. You’ll be recognised and trusted in your field. And ready to take the next step into a new area of your career.

Learn more
units 40

Further qualification

Certificate in international auditing (Cert IA)

The certificate offers an introduction to the international standards on auditing (ISAs), covering the principles and application of ISAs through online tuition and objective assessment. This course would also be beneficial for ACCA members who qualified before the introduction of the clarified ISAs or who have been away from audit practice for a time and want to ensure that their knowledge is up to date with all IAASB publications. As an ACCA member, studying for CertIA can count towards your CPD and may fully meet your 40 unit CPD requirement for one year.

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Further qualification

Certificate in public financial management (Cert PFM)

Given the pace of change and size of expenditure in the public sector, it’s critical that finance professionals working in the sector have the right skills to deal with the challenges ahead. In response to demand from the public sector, we have developed the certificate in public financial management to help support and build strong public financial management.

The ACCA certificate in public financial management will transform the finance capabilities of your organisation. By delivering the public finance knowledge, skills and ethical values needed by organisations like yours, our new Certificate will help you build financial capability and assess your employees.

It introduces the essentials of public financial management. It provides a practical and broad-based knowledge of public financial management, teaching the foundations of public sector finance and ensuring finance professionals in the public sector have a core understanding of what is involved.

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(Member discount)
Find more CPD resources on ACCA Learning

How does the ACCA qualification develop the skills required to succeed in this specialism?

From a combination of exams, ethics and experience, the ACCA Qualification will boost your employability and performance at every stage of your career journey.

Here we have listed some elements of the ACCA Qualification that will help you develop the skills and knowledge required to perform at the highest standard in this specialism.

Leader career options within this area of expertise