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ACCA and The Institute of Internal Auditors renew MOU


16 Dec 2021



A memorandum of understanding (MOU) renewal has been signed between ACCA (the Association of Chartered Certified Accountants) and The IIA (the Institute of Internal Auditors).

The three-year agreement will further strengthen and extend the current cooperation agreement and allows both bodies to continue to work closely together to advance their respective professions.

The MOU was signed by ACCA’s chief executive Helen Brand OBE and IIA president and chief executive Anthony Pugliese, CIA, CPA, CGMA, CITP. Under the terms of the agreement, ACCA and The IIA will focus on advancing the careers of members, enhancing governance practices and serving the public interest.

Helen Brand, chief executive of ACCA, said: ‘We’re delighted to be signing this new MOU with The IIA. We believe that we can develop research together that resonates with a global audience of finance professionals across different disciplines. We already have strong links with The IIA and we look forward strengthening those in a range of areas for the benefit of our memberships.’

Anthony Pugliese, president and chief executive officer of The IIA, said: ‘This MOU builds on an already strong working relationship with ACCA. We look forward to our ongoing collaboration together. Internal audit plays a vital role in providing the independent, internal assurance that supports all types of external disclosures, so our global organisations represent complementary functions in many areas.’

The organisations will cooperate on research and thought leadership on topics such as diversity, governance, cybersecurity and ESG (environmental, social and governance). Both organisations are collaborating on a Professional Insights report to be released next year.

They will also evaluate opportunities to work together on the United Nations Sustainable Development Goals. Both parties are also going to continue to collaborate on a range of activity to benefit their memberships in markets where they already work together, as well as other markets.

ACCA and The IIA have been collaborating for a number of years in offering a challenge exam to ACCA members so they can receive The IIA’s prestigious Certified Internal Auditor (CIA) designation. The CIA is the only globally recognised certification for internal audit practitioners.

Since 2015, more than 5,000 ACCA members sat for the CIA challenge exam. The IIA is willing to make this opportunity available to qualified ACCA members because earning the CIA represents an important level of achievement for individuals practicing internal auditing.

The parties will advocate for each other’s qualifications and use their own channels to promote their partnership, such as member magazines and social media posts.

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About ACCA

We’re a thriving global community of 233,000 members and 536,000 future members based in 178 countries and regions, who work across a wide range of sectors and industries. We uphold the highest professional and ethical values.

We offer everyone everywhere the opportunity to experience a rewarding career in accountancy, finance and management. Our qualifications and learning opportunities develop strategic business leaders, forward-thinking professionals with the financial, business and digital expertise essential for the creation of sustainable organisations and flourishing societies.

Since 1904, being a force for public good has been embedded in our purpose. In December 2020, we made commitments to the UN Sustainable Development Goals which we are measuring and will report on in our annual integrated report.

We believe that accountancy is a cornerstone profession of society and is vital helping economies, organisations and individuals to grow and prosper. It does this by creating robust trusted financial and business management, combating corruption, ensuring organisations are managed ethically, driving sustainability, and providing rewarding career opportunities.

And through our cutting-edge research, we lead the profession by answering today’s questions and preparing for the future. We’re a not-for-profit organisation. Find out more at

About The Institute of Internal Auditors

The Institute of Internal Auditors (IIA) is the internal audit profession’s most widely recognized advocate, educator, and provider of standards, guidance, and certifications. Established in 1941, The IIA today serves more than 210,000 members from more than 125 countries and territories. For more information, visit