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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.

Risk management

Ensures effective and appropriate governance, allows evaluation, monitors and implements appropriate risk identification procedures; by designing and implementing effective internal audit and control systems.

I recognise that the organisation is a 'corporate citizen' and that it has environmental, social and governance (ESG) responsibilities.

I consider and ensure compliance with new and existing laws, regulations including environmental and sustainability legislation and global best practice. 

I recommend appropriate corporate governance objectives, structures and processes and promote compliance across the organisation.

I establish the organisation's risk methodology and associated processes and policies and monitor the effectiveness of, and compliance with, them.

I promote a responsible risk management culture across the organisation, that takes into account the need to operate sustainably and responsibly.

I manage complex and non-routine risk appropriately, taking into account quantitative and qualitative data to measure and manage risks to the sustainable operation of the organisation.

I provide assurance to stakeholders on the risks within the organisation.

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. 

units 21

Online course

Governance and control pick 'n' mix bundle

Managing risk is key for all businesses whatever their size and those risks can come in many guises. From financial crime to corporate governance, pick the courses that are right for you.

Create your pick 'n' mix bundle from a range of bestselling courses, including:

  • 2022-23 update: IFRS
  • anti money laundering 
  • corporate governance
  • cyber security risk management
  • forensic accounting
  • international audit
  • internal auditing: a risk based approach
  • preventing financial crime
  • professional scepticism
  • reporting on an uncertain future
  • risk management
  • the audit process.
Book now
(Member discount)
units 4

Online course

Auditing: risk and materiality

In modern audit there are never enough resources to go round. So, it is vital that the audit resources we have are deployed in a logical and effective manner, focusing on the most material risks of misstatement. The complexity of this challenge is addressed in the new revised ISA 315.

This course considers the revised approach to risk and materiality during the planning, execution and reporting of an audit. It ensures you use your resources effectively, by adopting best practice approaches to audit risk, judging the materiality of misstatements and communicating these clearly to your clients

This course will enable you to:

  • implement the new revised ISA 315 identifying and assessing the risks of material misstatement
  • comply with ISA 320 audit materiality
  • judge your response to risks to comply with ISA 330 the auditor's response to assessed risks
  • develop a strong plan and strategy for the risk and materiality assessment
  • assess the impact of misstatements, overall materiality, and the options when communicating material misstatements.
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.

Leader career options within this area of expertise