The paper provides a summary of the opinions of climate change experts on the UNFCCC negotiations at COP 17 in Durban, South Africa. It also reviews the role of accountants in contributing to a global policy response to climate change. The Association of Chartered Certified Accountants (ACCA) is a global body for professional accountants that aims to offer business-relevant qualifications to people around the world. It was founded in 1904 and has consistently held core values of opportunity, diversity, innovation, integrity, and accountability. ACCA believes that accountants bring value to economies in all stages of development and works to develop capacity in the profession and encourage the adoption of consistent global standards. The organization supports its members and students in 170 countries, helping them to develop successful careers in accounting and business and equipping them with the skills required by employers.
