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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 ...
ICAG is a joint examination scheme partner of the Association of Chartered Certified Accountants (ACCA). [4] ICAG and ACCA jointly run a practice-monitoring programme, and by the end of 2010 all members had been visited once. [5] ICAG is a member of the International Federation of Accountants (IFAC). [6]
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.
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]
AAT was created in 1980 by merging the technician-focused divisions of two major UK accounting bodies: the Institute of Accounting Staff (then a subsidiary of ACCA); and the Association of Technicians in Finance and Accounting (then a subsidiary of CIPFA). [5] [6]
Association of Chartered Certified Accountants (ACCA). (Exempt ACCA F1 to F9 papers for CMA passed finalist students & members who set the CMA relevant papers) [12] [25] [26] CPA Australia. [27] Chartered Institute of Management Accountants – CIMA (UK). Institute of Financial Accountants – IFA(UK). AIMA India. [28] CMA Canada now CPA Canada.
IFRS-converged Indian Accounting Standards (Ind AS) has been implemented in India in a phased manner from 1 April 2015 being the voluntary date of adoption of Ind AS. The mandatory application of Ind AS has been restricted to listed and unlisted companies with a net worth of Rs. 500 crore and above from the accounting year beginning on or after ...