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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.
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 ...
CCAB-qualified accountants is an informal shorthand for full members of any of the UK accountancy bodies formed by royal charter. All six of these bodies founded the Consultative Committee of Accountancy Bodies in 1974; CIMA left after 2011, but its members may still be intended when this phrase is used.
(Members in good standing of ACCA and of the Institutes of Chartered Accountants in England and Wales, Scotland and Ireland, who are eligible to hold practising certificates, also have the right to apply for membership of AAPA under the terms of its bye-laws.) As of 2008 the admission fee is £175. The annual subscription becomes payable from 1 ...
CIMA is the largest and the oldest management accounting body in the world, with 115,000 members and 6,500 CGMA students in 2020. [3] The Chartered Global Management Accountant qualification has the academic standing of a master's degree in the UK (recognised at Level 7 by NARIC). [4]
The UK government has a list of professional associations approved for tax purposes (this includes some non-UK based associations, which are not included here). [1] There is a separate list of regulators in the United Kingdom for bodies that are regulators rather than professional associations.
There are four forms of regulated profession in the UK, with respect to the European directives on professional qualifications: professions regulated by law or public authority; professions regulated by professional bodies incorporated by royal charter; professions regulated under Regulation 35; and the seven sectoral professions with harmonised training requirements across the European Union. [5]
The Institute of Chartered Accountants of Scotland (ICAS) is the world's first professional body of Chartered Accountants (CAs). [citation needed] ICAS act as a voice of the professional business community. Although other British accounting bodies use the title Chartered Accountant, the CA designation is unique to ICAS in the UK. [citation needed]