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Sep.
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9月4-8日
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ACCA2016年综合报告
发表时间：2016-08-02 09:47
作者：高顿财经
Founded in 1904, ACCA has been expanding the frontiers of the global accountancy profession – through new technologies, fresh approaches and investing in existing and emerging markets – for over a century. We’re anchored by our core values of opportunity, innovation, diversity, integrity and accountability, which guide us in everything we do.
Today, we are a body of 188,137 members and 480,813 students, operating through a network of 100 offices and centres worldwide. Through our comprehensive and demanding professional qualification, we equip our members for the complete range of opportunities available in the profession and for leadership roles.
About this integrated report
This report is an accountability document, designed to give readers an insight into the strategic thinking that drives ACCA forward. As members are our primary ‘investors’, we write the report with them in mind – but we hope it gives any and all of our stakeholders the most important information they need on ACCA’s strategy, governance, performance and prospects, in the context of our global external environment.
For readers interested in more detail, you’ll find embedded links throughout the report so you can drill down into specific areas. This includes our consolidated financial statements produced in accordance with International Financial Reporting Standards and our detailed Corporate Governance Statement produced with reference to the UK Corporate Governance Code.
To keep this report as concise as possible, we concentrate on ACCA’s high-level corporate performance, prospects and operations. If you’d like to know anything that you can’t find in our reporting, please contact us at externalreporting@accaglobal.com – if we can provide the information, we will.
We also welcome any feedback at all you have on our reporting.
Assurance
Oversight and responsibility
ACCA’s Audit Committee takes responsibility for ensuring the integrity of our integrated report. Audit Committee has confirmed that it has applied its collective mind to the preparation and presentation of this report and that – in its considered opinion – it is presented in accordance with the International Framework (published December 2013).
External assurance
In addition to assuring our detailed financial statements, our auditors also assure certain elements of this integrated report.
This assurance covers all our strategic measures (for Our Vision, Our Difference, Attract, Develop, Sustain and Lead measures) and our capability measures.
When assurance over integrated reporting reaches sufficient maturity, we will consider how we might be able to usefully extend this.
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