The report sets out ACCA's policies for achieving good governance, effective public financial management, quality of information, effective performance management, and relevant key skills for finance professionals in public services. It emphasizes the importance of both "hard" and "soft" factors in achieving good governance, including systems, procedures, and audit, as well as developing a strong ethical culture. The report also highlights the importance of the quality of information available to inform decision making and effective performance management. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that offers business-relevant qualifications to people of application, ability, and ambition around the world. It supports its 178,000 members and 455,000 students in 181 countries, helping them to develop successful careers in accounting and business.