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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]
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]
OpenTuition is a registered CIMA tuition provider, [5] free e-books, tests and lectures are published for the CIMA Certificate in Business Accounting and CIMA Professional Qualification. OpenTuition study resources include such subjects as: financial accounting , management accounting , financial reporting , taxation , company law , audit and ...
To become a Registered Auditor, an accountant must hold a practising certificate from a recognised body, demonstrate the necessary professional ability in that area, and submit to regular inspection. Certain bodies, known under the Companies Acts 1989 and 2006 as Recognised Qualifying Bodies ( RQBs ), award the qualifications necessary for ...
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]
Chartered Professional Accountant (CPA; French: comptable professionnel agréé) is the professional designation which united the three Canadian accounting designations that previously existed:
In the 1990s, ICAN predominantly had members holding qualifications from the London-based Association of Chartered Certified Accountants (ACCA). Although ICAN claimed complete independence from the ACCA, it was under attack for defending the status quo in accountancy practices and for suppressing changes to address local requirements.