ACCA claims to be a 'global' accountancy with members in more than 100 countries. The result is that it has insufficient members in any country to enable it to be influential. As evidenced by the small company audit debacle, it cannot persuade policy makers even in the UK to listen to it.

A major question is whether the ACCA management has any mandate to force ACCA to be an international or a 'global' accountancy body. ACCA's  royal charter  lists its objects as to "advance the science of accountancy, financial management and cognate subjects .....". However, this royal charter is granted by the UK Sovereign. It has no validity in any other country. It does not expressly say that ACCA is, or can be, a global accountancy body.

ACCA members have never been asked to vote on whether they favored the ACCA becoming a global accountancy body. The 'global' status has been acquired by the accident of British colonialism (ACCA is strong in former British colonies) and aggressive marketing by ACCA officials. The effort has also cost the ACCA members a great deal of money. With vast amounts monies diverted to the globalization project ACCA members continue to receive poor services and support (no library, no full list of members, no internet discussion forum, poor magazine).

Isn't it the time for the Association to ask its members about the desirability of becoming a 'global' (no home) organization and also explain the costs and benefits of such an endeavor?