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OpenTuition study resources include such subjects as: financial accounting, management accounting, financial reporting, taxation, company law, audit and assurance and financial management. OpenTuition have discussion forums for all ACCA papers, OBU, CIMA, FIA, AAT and others.
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.
ACCA was a sponsor of the AAT before breaking its links in the mid-1990s in order to form the CAT qualification. [1] The rationale behind this move was that it wanted a technician level qualification which followed the same strategic direction of the ACCA qualification, i.e. one with an international profile. [2]
Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854.The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. [1]
Qualifications are grouped together into different levels. Each level corresponds to a particular qualification's degree of difficulty. However, qualifications within one level can cover a huge range of subjects and take different amounts of time to complete, often expressed in terms of credits.
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]