Therefore, your practical experience supervisor should also be a qualified accountant in order to sign off your performance objectives. They don't have to be qualified with ACCA, but should be qualified with an accountancy body recognised by law in the country in which you are working.
The Human Centipede was banned altogether from Icelandic, British, and Australian theaters and released in the US without a rating. Its sequel, The Human Centipede 2, was placed under even heavier bans due to its exacerbation of the horrific elements in the first film.