The audit function is evolving to better understand the audited entity. The conclusions of a roundtable discussion in Poland on May 26, 2010, highlight the importance of the audit function in ensuring the accuracy and reliability of financial information. The Association of Chartered Certified Accountants (ACCA) is a global organization that offers business-relevant qualifications to people of application, ability, and ambition. It was founded in 1904 and has consistently held core values of opportunity, diversity, innovation, integrity, and accountability. The organization aims to develop capacity in the profession and encourage the adoption of global standards. It seeks to open up the profession to people of all backgrounds and remove artificial barriers, innovating its qualifications and their delivery to meet the diverse needs of trainee professionals and their employers. The organization supports its 140,000 members and 404,000 students in 170 countries, helping them to develop successful careers in accounting and business.
