ACCA Rulebook 2026: What Changed for Members, Affiliates and Firms

The ACCA Rulebook is the set of rules every ACCA member, affiliate and ACCA-regulated firm has to follow. Each year ACCA updates it, and the 2026 edition brings changes to membership pathways, fees, the Global Practising Regulations and the Code of Ethics and Conduct. This guide summarises what ACCA published about those changes so you know which ones affect you. It is a summary only: if anything here differs from the Rulebook itself, the Rulebook is what counts.

What is the ACCA Rulebook?

The Rulebook brings together ACCA's Council Regulations, Membership Regulations, Global Practising Regulations (GPRs) and the Code of Ethics and Conduct. Students are bound by it too, because the Code of Ethics applies to everyone on the ACCA register. The Council Regulations for 2026 were approved at ACCA's November 2025 meeting, and most of the changes took effect on 1 January 2026.

Membership Regulations: fees and new pathways

Two changes stand out in the Membership Regulations. First, the 2026 member subscription and the member admission fee are each set at £326, according to ACCA's published 2026 fees. Affiliates pay a lower subscription of £163 for up to three years after gaining affiliate status, then £326 afterwards. For the full picture, see our guide to ACCA annual subscription and membership fees.

Second, ACCA widened the wording on payment. The obligations and rights for members and affiliates now refer to "any sums due", not only the annual subscription. In practice that means other amounts owed to ACCA can affect your standing, not just a missed subscription.

ACCA also added new membership pathways in China. Members of CICPA who complete certain state or provincial programmes can qualify, as can holders of the Senior Accounting Certificate who complete specified corporate or public sector programmes. ACCA did not expect candidates to enter membership through these routes before January 2026.

Global Practising Regulations: UK and Ireland

The introduction to the GPRs now refers to firms, because some of the regulations apply to ACCA firms directly. If you work in or run a practice, this is worth reading closely. The detailed changes are set out separately for the UK (Annex 1) and the Republic of Ireland (Annex 2).

United Kingdom

• New "ACCA approved employer" definition. The wording is tied to changes in the way employers are approved. See our guide to the ACCA approved employer and learning partner routes for how approval works day to day.
• Exemption time limit. The five-year time limit for exemptions may be disapplied for members who meet set criteria.
• Audit practical training. It can be completed under direct supervision, not only as an employee or sub-contractor.
• Third-country changes. Gibraltar is no longer treated as an EEA state, Switzerland is added, EEA auditors lose preferential treatment, and approved overseas auditors can provide audit practical training in comparable jurisdictions.

Republic of Ireland

• A similar new definition of "ACCA approved employer".
• The same change to the five-year exemption time limit.
• Audit practical training under direct supervision, and the same for sustainability assurance practical training.
• Clearer rules on EEA and third-country auditors, applying to both members and non-members, for both the statutory auditor and sustainability assurance routes.

If you hold or want an ACCA practising certificate, check the Annex that applies to your country before you plan your training or supervision arrangements.

Code of Ethics and Conduct

ACCA adopts the IESBA Code unaltered, using American English. The 2025 IESBA Handbook was published in October 2025, and the Guide to the Code has been updated to match. The timings differ by topic:

• The tax planning changes in Volume 1 took effect on 1 July 2025.
• The sustainability and external expert changes in Volume 1 take effect on 15 December 2026.
• The new Part 5 standard on sustainability assurance (IESSA) in Volume 2 also takes effect on 15 December 2026.

That last date is the one to put in your diary. The global sustainability assurance standard, ISSA 5000, applies to assurance for periods beginning on or after 15 December 2026, according to the IAASB, and the ethics rules are designed to be used alongside it. Our separate explainer on ISSA 5000 covers the assurance side.

Who is affected?

A short checklist

1. Read the sections of the Rulebook that apply to your category (member, affiliate, firm).
2. If you supervise audit trainees, review the direct supervision wording.
3. If you expect to take on sustainability assurance work, note 15 December 2026 and plan your training before then.
4. Check your own ACCA account for any sums due.

Frequently asked questions

When did the 2026 Rulebook changes take effect?

Most took effect on 1 January 2026. The sustainability assurance changes to the Code take effect on 15 December 2026, and the tax planning changes took effect on 1 July 2025.

Do the changes affect ACCA students?

ACCA's summary does not list student-specific changes. Students are still bound by the Rulebook and the Code of Ethics, so it is worth knowing it exists.

Where can I read the official version?

On the ACCA website, in the technical resources section, under "Changes to the ACCA Rulebook 2026". Always rely on the Rulebook itself if you need the exact legal wording.

If you are building towards membership, you can explore ACCA study options on our ACCA courses page.