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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.
AAT members can claim a range of exemptions from ACCA, ICAEW, ICAS, CIPFA and CIMA examinations and vice versa. Many AAT students go on to study for Chartered status with one of the Chartered bodies with approximately 30% of Chartered body membership comprising those who began their studies with AAT.
The institute is a member of the Consultative Committee of Accountancy Bodies (CCAB), formed in 1974 by the major accountancy professional bodies in the UK and Ireland. The fragmented nature of the accountancy profession in the UK is in part due to the absence of any legal requirement for an accountant to be a member of one of the many Institutes, as the term accountant does not have legal ...
The Regulated Qualifications Framework (England and Northern Ireland) is split into nine levels: entry level (further subdivided into sub-levels one to three) and levels one to eight; [4] the CQFW (Wales) has the same nine levels as the RQF and has adopted the same level descriptors for regulated (non-degree) qualifications. [2]
GST in New Zealand is designed to be a broad-based system with few exemptions, such as for rents collected on residential rental properties, donations, precious metals and financial services. [75] It normally makes up around 30% of tax revenue in New Zealand. [76] The rate for GST, effective since 1 October 2010 is 15%. [77]
A flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base. It is not necessarily a fully proportional tax. Implementations are often progressive due to exemptions, or regressive in case of a maximum taxable amount. There are various tax systems ...
To qualify for the exemption, a disposal must meet all of the following criteria: The disposing company must dispose of shares or an interest in shares of another company. [1] The company must have held a "substantial shareholding" in the other company for a continuous period of at least 12 months in the preceding two years. [2]
Members of the Associate Chartered Accountant College use the designatory letters ACA.. The Associate Chartered Accountant designation is a mid-level qualification. Members of the ACA College must complete professional education requirements, but are not entitled to offer service to the public.