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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 ...
Institute of Chartered Accountants in England and Wales (ICAEW) Institute of Chartered Accountants of Scotland (ICAS) Chartered Institute of Public Finance and Accountancy (CIPFA) since 2006 [3] but currently in abeyance [2] The AIA and CIPFA are not RSBs; their members, if engaging in audit, must therefore be supervised by another body.
ACCA traces its origin to 1904, when eight people formed the London Association of Accountants to allow more open access to the profession than was available through the accounting bodies at the time, notably the Institute of Chartered Accountants in England and Wales (ICAEW) and the Institute of Chartered Accountants of Scotland (ICAS). As of ...
The Ontario Universities' Application Centre (OUAC) (French: Centre de demande d’admission aux universités de l’Ontario) is a non-profit organization based in Guelph that processes online applications for admission to universities in Ontario, Canada.
OCAS Application Services, formerly known as the Ontario College Application Service (OCAS) is a non-profit corporation created in 1991 by the Colleges of Applied Arts and Technology and Institutes of Technology and Advanced Learning in the province of Ontario, Canada. [1] OCAS represents Ontario's 24 Colleges of Applied Arts and Technology (CAAT).
This right is held in common with ACCA, ICAEW and the ICAI. ICAS is a member of The Global Accounting Alliance (GAA) – an alliance of the world's leading professional accountancy bodies, which was formed in 2005. The GAA is intended to promote quality services, share information and collaborate on important international issues. It works with ...
Goods and Services Tax (GST) is a national sales tax introduced in 1991 at a rate of 7%, later reduced to 5%. A Harmonized Sales Tax (HST) that combines the GST and provincial sales tax, is collected in New Brunswick (15%), Newfoundland (15%), Nova Scotia (15%), Ontario (13%) and Prince Edward Island (15%), while British Columbia had a 12% HST ...
The game includes "bank cards" and keeps track of players' assets electronically, as was introduced in the "Electronic Banking Edition" earlier in the decade. [152] The game also features clear plastic playing pieces for movers, and electronic sound effects, triggered by certain events (for instance, a "jail door slam" sound effect when a ...