Menu

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 understand and apply the laws, regulations, standards, code of ethics and other guidance relevant to the engagement.

I am responsible for gathering the necessary evidence, including correspondence from the previous auditors and assessment of ethical threats, to support the acceptance/continuance decision for the engagement.

I establish the purpose and objectives of the engagement and obtain a thorough understanding of the organisation and its environment to support audit/engagement planning and evidence gathering.

I carry out the risk assessment process and prepare an audit plan suggesting the work required to meet the objectives of the assignment.

I am competent in the use and interpretation of the results of automated tools and techniques when carrying out audit work.

I carry out and document appropriate and sufficient audit work to meet the objectives of the engagement and comply with relevant standards, raising any concerns to my supervisors.

I evaluate the evidence and investigate areas of concern, demonstrating appropriate levels of professional scepticism and judgement, highlighting any issues to more senior members of the engagement team.

I draft reports detailing relevant outcomes from the assignment, including control deficiencies or audit issues in preparation for discussion with senior members of the engagement team and management.

I prepare the initial draft of the appropriate auditor's report in accordance with the relevant legislation, regulations and auditing standards.

I adhere to my organisation's quality management standards and raise any issues with more senior members of my organisation.

I contribute to the effective project management of assignments, ensuring they stay within budget and scope and satisfy the relevant assignment objectives.

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. 

Online course

Introduction to public expenditure and financial accountability (PEFA)

Every country faces the challenge of how to use public resources efficiently and effectively. Without good public financial management (PFM), governments may find it challenging to use public funds to deliver essential services or focus on their long-term goals. How can countries' PFM be evaluated in a way that supports sustainable development?

With the PEFA framework, we can assess and understand the strengths and weaknesses of a country's PFM system and use this information to support improvements. The PEFA framework has become the gold standard for assessing PFM performance – with over 650 assessments done in over 150 countries around the world at all income levels.

This four-module self-paced e-learning course will provide an introduction to the PEFA framework, how to understand and use it, and the process involved. The course also presents examples, offers guidance documents and background material. Participants will be invited to complete quizzes to test their understanding throughout the course. Participants will receive a course completion certificate after successfully completing all quizzes in each of the four modules. 

Enroll now
units 2

Online course

Professional scepticism

Audit quality is in the spotlight around the world and professional scepticism goes to the very heart of sound judgement. Learn how to apply sceptical thinking to audit scenarios and explore innovative ways to grow your skills in the face of challenge.

As an audit partner or senior manager equip your teams with the skills to deliver a quality audit. Based on real-life situations, this self-paced course uses a series of scenarios to explore the appropriate course of action.

Book now
units 4

Online course

Internal auditing: a risk based approach

Internal audits play a crucial role in managing an organisation's risks and mitigating these to avoid disastrous consequences. But what makes an effective internal audit function and how can you make this work in your organisation?

In this course you will discover the key principles and standards associated with internal audits, along with how to identify and act on fraud. Learn about how to plan, execute, and report on internal audit assignments and the key factors to consider at each stage.

Book now
(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.

Proficient career options within this area of expertise