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OpenTuition.com is an online learning site, providing free online training in accountancy and financial services. Founded by John Moffat in 2008, it is based in Riga, Latvia. OpenTuition has over 500,000 registered students both in the UK and overseas [1] who are studying for the professional accountancy qualifications: ACCA, [2] CIMA [3] and ...
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 ...
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]
Professional bodies represent the interests of their members by lobbying governments, and provide the framework for self-regulation where this is permitted by statute. . Professional bodies are also responsible for administering training and examinations for students and me
CA Foundation is a partially subjective and a partially objective test comprising the following four papers: Paper-1: Accounting; Paper-2: Business Laws; Paper-3: Quantitative Aptitude; Paper-4: Business Economics; The first two papers are subjective while the latter two are objective. Each paper is worth 100 marks for a total of 400 marks. [2]
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
British qualified accountants are full voting members of United Kingdom professional bodies that evaluate individual experience and test competencies for accountants.. The term accountant has the same legal protection in the United Kingdom as that given to other professions.