ACCA - The global body for professional accountants

Acting ethically and legally


Level 3


Ensures compliance with, and exceeds, minimum requirements or regulatory standards of relevant codes of conduct, regulations and legislation, recognising implications of non-compliance for individuals, for organisations and the wider public interest and the longer term reputational benefits of operating to and beyond such minimum standards.



Level 2


Applies relevant codes of conduct, regulations and legislation, sets high standards of accuracy and attention to detail in producing compliant accounting records and reports to the highest standard of professionalism.



Level 1


Complies with the main codes of conduct, regulations and legislation to at least the minimum requirements for legal compliance and to avoid infringement and related penalties or sanctions.



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