ACCA has made revisions to its rulebook with effect from 1 January 2026. There is a new set of Council Regulations 2026 and changes to the Membership Regulations, Global Practising Regulations (GPRs) and Code of Ethics and Conduct.
In particular, there are changes to the Audit Regulations in Annexes 1 and 2 of the GPRs, which will benefit members in the UK and Republic of Ireland. These relate to the potential disapplication of the five-year time limit for exemptions subject to applicants meeting specified criteria, and amendments to the requirements for the supervision of practical training for an audit qualification.
In the Code of Ethics and Conduct, the Guide to the Code of Ethics and Conduct has been updated and the International Ethics Standards Board for Accountants (IESBA) Handbook 2025 adopted.
Members should note that volume 2 of the IESBA Handbook 2025 contains the new Part 5 of the IESBA Code – International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and is effective from 15 December 2026.
