ACCA's technical policy work focuses on various areas of accounting and finance. The Association aims to offer business-relevant qualifications to people around the world who seek a rewarding career in accountancy, finance, and management. ACCA's core values include opportunity, diversity, innovation, integrity, and accountability. The Association works to develop capacity in the profession and encourage the adoption of consistent global standards. They also aim to open up the profession to people of all backgrounds and ensure that their qualifications and delivery meet the diverse needs of trainee professionals and their employers.