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The CIA certification is a globally recognized designation by which internal auditors demonstrate their competency and professionalism in the internal audit field. In order to become a CIA, candidates must pass all three parts of the CIA exam as well as meet certain educational and professional experience requirements stipulated by The IIA. [ 10 ]
In 2020, the Chartered IIA launched the Internal Audit Practitioner programme, and in 2022, a brand new syllabus. The bulk of the Chartered IIA's students are working towards the Certified Internal Audit designation. The Chartered IIA offers two apprenticeships: Internal Audit Practitioner (Level 4) and Internal Audit Professional (Level 7).
The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.
In Singapore, membership of AIA is viewed as a recognised qualification for the purpose of acting as a secretary of a public company under section 171(1AA) of the Companies Act and recognized by the Singapore Ministry of Law under one of the seven recognized accountancy bodies to certify the Money Lender Act reporting requirement.
Currently, the Singapore Public Accountants Oversight Committee (PAOC) of the Accounting and Corporate Regulatory Authority, [1] established under the Accountants Act to determine, prescribe and review the requirements to be satisfied by people seeking to be registered as public accountants in Singapore, will not register any person as a public accountant unless the person is a member of ISCA.
Professional bodies are also responsible for administering training and examinations for students and members. The primary bodies in each country are affiliated to the International Federation of Accountants while a few do not belong to IFAC as they operate more like specialist bodies helping the work of accountants and auditors such as the ...