ACCA outlines its policy on corporate taxation, emphasizing the principles underlying the design of tax systems and taxpayers' responses to them. It identifies features of a 'good' tax system and frames principles that ACCA aims to follow in its approach to policy on corporate tax matters. The organization aims to offer business-relevant, first-choice qualifications to people of application, ability, and ambition around the world who seek a rewarding career in accountancy, finance, and management. It works to open up the profession to people of all backgrounds and ensure that its qualifications and their delivery meet the diverse needs of trainee professionals and their employers.