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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.
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]
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.
Prior to 2002, Hong Kong accountants were allowed to obtain full memberships from both Association of Chartered Certified Accountants (ACCA) and HKICPA under a joint examination scheme between the two institutions. A mutual recognition agreement was then announced between the two institutions; [1] this has been renewed from 2010 until 2015. [2]
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
ACCA: 13-Territory Inspection Dept. (Japanese: ACCA 13区監察課, Hepburn: Akka: Jusan-ku Kansatsu-ka) is a Japanese manga series written and illustrated by Natsume Ono.It was serialized in Square Enix's Monthly Big Gangan magazine from June 2013 to October 2016 and has been compiled in six tankōbon volumes as of December 2016.
In the United States, courts-martial are conducted under the Uniform Code of Military Justice (UCMJ), 10 U.S.C. §§ 801–946, and the Manual for Courts-Martial.If the trial results in a conviction, the case is reviewed by the convening authority – the person who referred the case for trial by court-martial.
This is an accepted version of this page This is the latest accepted revision, reviewed on 17 January 2025. Short-term unsecured loan A shop window in Falls Church, Virginia, advertising payday loans. A payday loan (also called a payday advance, salary loan, payroll loan, small dollar loan, short term, or cash advance loan) is a short-term unsecured loan, often characterized by high interest ...