Skip to main content

ACCA AAA · Strategic Professional

A. Regulatory environment

Understand the global and local frameworks shaping audits. Topics include international auditing standards (ISAs), corporate governance, and ethical requirements.

  • 16 lessons
  • 3 modules
  • 1.7h of video
Start the first lesson → About the ACCA AAA course

The lessons

16 lessons, module by module.

International regulatory frameworks

4 lessons
  1. 1 The need for regulatory frameworks for audit and assurance 10m
  2. 2 Public oversight of the audit profession 5m
  3. 3 What is corporate governance? 12m
  4. 4 Audit committees and the external auditor 9m

Money laundering

8 lessons
  1. 1 What is money laundering? 3m
  2. 2 International efforts to combat money laundering 3m
  3. 3 Money laundering offences 7m
  4. 4 The need for ethical guidance 1m
  5. 5 Obligations for accountants 6m
  6. 6 Customer due diligence 6m
  7. 7 Elements of an anti-money laundering program 5m
  8. 8 Summary of reporting requirements 8m

Laws and regulations

4 lessons
  1. 1 Responsibilities of management and auditors 8m
  2. 2 Audit procedures when non-compliance is discovered 3m
  3. 3 Reporting of non-compliance 6m
  4. 4 Withdrawal from an engagement 8m

Questions

About A. Regulatory environment.

What does the A. Regulatory environment section cover?

Understand the global and local frameworks shaping audits. Topics include international auditing standards (ISAs), corporate governance, and ethical requirements.

How much video is in this section?

A. Regulatory environment has 16 video lessons, about 1.7 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Advanced Audit and Assurance exam?

Yes. The content in this section is assessed in the Advanced Audit and Assurance ACCA exam.

Ready to study ACCA AAA?

Get through your exams.
Get on with your life.

The full ACCA AAA course, every section and lesson, with lifetime access.

See ACCA AAA pricing