ACCA has been exploiting its non-UK members for decades. ACCA claims to be a global accountancy body but in its entire history it has never ever had any officeholder, chief executive or director.

                        UK Based         Outside UK      Total
                            £000s              £000s              £000s

Fees and         6,628 (44%)       8,508 (56%)       15,136 (100%)
Subscriptions

Other Income   5,785  (37%)     9,830 (63%)       15,615 (100%)
Total              12,413 (40%)     18,338 (60%)      30,715 (100%)
 
Location of       50%                      50%                   100%
Members

Percentage of   30%                      70%                   100%
Students

Representation  28 (78%)             8 (22%)              36 (100%)
on Council

Until 1996, ACCA did not have any council representation from outside the UK. ACCA President casts 20-25% of all the votes. So it is clear what s/he has been keeping out. The first non-UK representative appeared on ACCA council in 1996, only after Prem Sikka's 1995 EGM highlighted the organized omission.

ACCA’s income and future growth is from outside the UK. Yet non-UK members are poorly represented on the council. ACCA’s non-UK members receive Viceroy-like visits from ACCA Presidents but the control remains centralized in London. ACCA based in the UK sets ethical and other standards according to Western ideals. It takes no notice of the Islamic or other ideals.

ACCA’s future lies in having a ‘federal’ system. However, by hoisting the toothless International Assembly upon members the leadership has lost the opportunity for providing a  moral  leadership. The writing is on the wall. Within the next decade many non-UK members are likely to drift away and join their local indigenous accountancy bodies. All because the ACCA leadership is obsessed with centralized control.