Governance & Oversight
ACI's governance framework is designed to ensure that all certification decisions are made with impartiality, competence, and transparency, in full compliance with ISO/IEC 17024.
A governance framework built on impartiality
The Auditor Certification Institute operates under a governance structure specifically designed to safeguard the impartiality and integrity of its certification activities. Our governance bodies ensure that certification decisions are made independently of any commercial, financial, or other pressures that could compromise their validity.
Each governance body has clearly defined terms of reference, composition requirements, and reporting lines. Members are selected for their expertise and are required to declare and manage any conflicts of interest in accordance with ACI's impartiality policy.
Committees and councils that oversee ACI operations
Each body operates with defined terms of reference and is composed of individuals with the requisite expertise and independence.
Board of Directors
The Board of Directors provides strategic direction and oversight of the Institute. The Board is responsible for ensuring that ACI fulfils its mission, maintains its accreditation, and operates in accordance with its constitutional documents.
- Sets the strategic direction and approves organisational policies
- Oversees financial management and sustainability
- Appoints members of the Certification Council and Examination Board
- Ensures compliance with ISO/IEC 17024 requirements
- Reviews and approves the annual business plan and budget
Certification Council
The Certification Council is the body responsible for all certification decisions. It operates independently of the Board to ensure that certification outcomes are based solely on competence and compliance with scheme requirements.
- Makes all decisions on the granting, maintaining, renewing, and withdrawing of certification
- Ensures certification criteria are consistently and impartially applied
- Reviews and approves certification scheme documentation
- Monitors the performance and consistency of certification processes
- Reports to the Board on certification activities and outcomes
Examination Board
The Examination Board oversees all aspects of examination standards, development, delivery, and moderation. It ensures that ACI examinations are valid, reliable, and fair assessments of auditor competence.
- Approves examination content, format, and pass marks
- Commissions and oversees the development of examination questions
- Monitors examination performance data and statistical validity
- Ensures examinations are accessible and free from bias
- Reviews appeals related to examination outcomes
Appeals & Complaints Committee
The Appeals and Complaints Committee provides an independent mechanism for reviewing challenges to certification decisions and investigating complaints about certified persons or ACI processes.
- Hears and determines appeals against certification decisions
- Investigates formal complaints about certified auditors
- Ensures all appeals and complaints are handled impartially and promptly
- Recommends corrective actions where deficiencies are identified
- Reports outcomes and trends to the Board and Certification Council
Commitment to impartiality
Impartiality is the foundation of ACI's credibility as a certification body. We maintain robust mechanisms to identify, analyse, and manage threats to impartiality across all certification activities.
All personnel involved in certification decisions are required to declare potential conflicts of interest and are excluded from decisions where a conflict exists. ACI's impartiality policy is reviewed annually and is subject to oversight by the Certification Council.
Structural Separation
Certification decisions are made by the Certification Council, which operates independently of management and commercial functions.
Conflict of Interest Management
All governance body members and certification personnel must declare interests and recuse themselves from conflicted decisions.
Balanced Representation
Governance bodies include representatives from key stakeholder groups to prevent any single interest from dominating certification policy.
Transparency
ACI publishes its governance structure, impartiality policy, and committee terms of reference to maintain public trust and accountability.
ISO/IEC 17024 Compliance
ACI's governance framework is designed to satisfy all requirements of ISO/IEC 17024:2012 — Conformity assessment: General requirements for bodies operating certification of persons. This includes requirements for organisational structure, impartiality, confidentiality, and the competence of personnel involved in certification activities. ACI undergoes regular surveillance and reassessment by its accreditation body to confirm ongoing compliance.
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