The European Union has drawn up a draft draft charter of rights (The Times, 1 June 2000). It
 promises European citizens 50 basic rights relating to employment, family life, discrimination, liberty and medical advances.

Article 14 of the proposed charter guarantees "Freedom of thought,  conscience and religion".  Article 15 guarantees "Freedom of expression". These principles already form part of the European Convention on Human Rights and are part of the UK's Human Rights Act 1998, due to come into force on 2nd October 2000.

This is in complete contrast to the ACCA Code of Practice for current and potential members which requires that ACCA council members "refrain from making public pronouncements which are at variance with Council's formal position even where that position may differ from their individual views". This requirement is not too different from the gagging orders imposed by the Nazi Party and the former Soviet Communist Party.

In recent years, ACCA has opposed ethnic monitoring of its Uk members, the raising of small company audit thresholds, the need for auditors to report financial irregularities to the regulators, autonomy for non-UK members and much more. The ACCA gagging clause would ensure that no ACCA council member would be able to publicly speak against the policy or campaign for reforms. ACCA has promised to hold show trials of anyone violating the Code of Practice.

ACCA's Code of Practice is illegal, unethical and immoral. It will bring nothing but public ridicule.