This article is about an accounting association. For other uses, see ACCA (disambiguation).

The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. It is one of the world's largest and fastest-growing accountancy bodies with 110,000 members and 260,000 affiliates and students in 170 countries. The Institute's headquarters are in London with the principal administrative office being based in Glasgow. In addition the ACCA has a network of over 70 staffed offices and other centres around the world. Image File history File links ACCA.gif Summary Logo of ACCA, from its official website [1] Licensing This is a logo of an organization, item, or event, and is protected by copyright and/or trademark. ... Acca can refer to: Acca of Hexham, bishop of Hexham and saint, d. ... British qualified accountants, that is the term to describe the full members or associateship of United Kingdom accountancy bodies which are CCAB-qualified with Royal Charter, or able to authorise members to conduct practising purposes in United Kingdom and Ireland. ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... London (pronounced ) is the capital city of the United Kingdom and the largest city of England (strangely, England has no constitutional existence within the United Kingdom, and therefore cannot be said to have a capital). ... For other uses, see Glasgow (disambiguation). ...

The ACCA is a founding member body of the Consultative Committee of Accountancy Bodies (CCAB) and the International Federation of Accountants (IFAC). The Consultative Committee of Accountancy Bodies (known as CCAB) is an umbrella group for the major British professional accountancy bodies. ... The International Federation of Accountants (IFAC) is the worldwide organization for the accountancy profession. ...

The term Chartered in ACCA qualification refers to the Royal Charter granted by Her Majesty the Queen in the United Kingdom. A Royal Charter is a charter given by a monarch to legitimize an incorporated body, such as a city, company, university or such. ...

Since Chartered Certified Accountant is a legally protected term, individuals who describe themselves as Chartered Certified Accountants must be the member of the ACCA and, if they carry out public practice engagements, must comply with additional regulations such as holding a practicing certificate, being insured against any possible liability claims and submitting to inspections. It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ...

The Association of Authorised Public Accountants (AAPA), one of British professional body for public accountants becomes a subsidiary of ACCA since the year of 1996. The Association of Authorised Public Accountants (AAPA) is a British professional body for public accountants. ... British qualified accountants, that is the term to describe the full members or associateship of United Kingdom accountancy bodies which are CCAB-qualified with Royal Charter, or able to authorise members to conduct practising purposes in United Kingdom and Ireland. ...

History

ACCA can trace its history back to 1904 when eight people formed the London Association of Accountants. This was done in order to allow more open access to the profession than was available through the existing accounting bodies at the time, notably the Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Scotland. As of 2006, the goal of ACCA is to become the world’s leading global professional body by reputation, influence and size. The Institute of Chartered Accountants in England & Wales (ICAEW) is the main English and Welsh accountancy body for chartered accountants and auditors, having 127,158 members (as of 23 June 2005). ... The Institute of Chartered Accountants of Scotland (ICAS) is the Scottish accountancy body for chartered accountants and auditors. ...

A timeline of key dates in the history of ACCA and its predecessor bodies is:

• 1930 : London Association of Accountants successfully campaigns for the right to audit companies
• 1933 : London Association of Accountants renamed London Association of Certified Accountants
• 1939 : Corporation of Accountants (Scottish body, founded 1891) merges with London Association of Certified Accountants to become the Association of Certified and Corporate Accountants
• 1941 : Institution of Certified Public Accountants (founded 1903, and incorporating the Central Association of Accountants from 1933) merges with Association of Certified and Corporate Accountants
• 1971 : Association of Certified and Corporate Accountants renamed Association of Certified Accountants
• 1974 : Royal Charter received from Her Majesty the Queen.
• 1974 : ACCA becomes one of the six founding members of the Consultative Committee of Accountancy Bodies (CCAB).
• 1977 : ACCA becomes a founding member of the International Federation of Accountants (IFAC).
• 1984 : Association of Certified Accountants renamed Chartered Association of Certified Accountants
• 1996 : Chartered Association of Certified Accountants renamed Association of Chartered Certified Accountants. Members become entitled to use the title Chartered Certified Accountant (Designatory letters ACCA or FCCA). The Association of Authorised Public Accountants becomes a subsidiary of ACCA.
• 1998 : United Nations recommended ACCA's Professional Scheme as the global benchmark of professional accountant training contents to all countries in this world.

A Royal Charter is a charter given by a monarch to legitimize an incorporated body, such as a city, company, university or such. ... The Consultative Committee of Accountancy Bodies (known as CCAB) is an umbrella group for the major British professional accountancy bodies. ... The International Federation of Accountants (IFAC) is the worldwide organization for the accountancy profession. ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... The Association of Authorised Public Accountants (AAPA) is a British professional body for public accountants. ... The United Nations (UN) is an international organization whose stated aims are to facilitate co-operation in international law, international security, economic development, and social equity. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ...

Qualifications

The ACCA offers the following qualifications:

A. Chartered Certified Accountant (ACCA) - Professional Scheme

The Professional Scheme is the primary qualification of the ACCA and, following completion of up to 14 professional examinations and three years of supervised, relevant accountancy experience, enables an individual to become a Chartered Certified Accountant. It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ...

• In accordance with ACCA's traditions, there is open access to its examinations.
• As part of the Professional Scheme, a Bachelor of Science (Honours) degree in Applied Accounting (after completing Part 2 of the Professional Scheme and submitting a Research project), is offered in association with the Oxford Brookes University)
• The current syllabus is made up of 14 examinations, although some exemptions are available. The papers are split into three parts. Within Part 3, there are four optional papers (of which two must be selected) and three core papers (which must be sat and passed together, subject to the referral rules).
• Subjects examined include financial accounting, management accounting, financial audit, taxation , company law, financial management, management information systems and strategic management.
• A new ACCA qualification will start from the December 2007 examination sitting. The new syllabus updates the qualification for recent developments in the accountancy profession and reorganises the papers within the qualification. It is ACCA policy to update the examination syllabus on a regular basis. Changes were made previously in 2001 and 1994.

The ACCA Professional examinations are offered worldwide twice yearly, in June and December. Oxford Brookes is a public university in Oxfordshire, England. ... The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies See also: Management accounting field of accounting concerned with external users of a companys financial information. ... Management accounting is concerned with the provisions and use of accounting information to managers within organizations, to assist management making decisions and managerial control functions. ... A financial audit, or more accurately, an audit of financial statements, is the examination by an independent third party of the financial statements of a company or other organisation, resulting in the publication of an independent opinion on whether or not those financial statements are relevant, accurate and complete. ... Corporations law or corporate law is the law concerning the creation and regulation of corporations. ... Corporate finance is the specific area of finance dealing with the financial decisions corporations make, and the tools and analysis used to make the decisions. ... Management Information Systems (MIS), are information systems, typically computer based, that are used within an organization. ... Strategic management is that set of managerial decisions and actions that determines the long-run performance of a corporation. ... 2007 (MMVII) will be a common year starting on Monday of the Gregorian calendar. ...

B. Certified Accounting Technician (CAT)

This is an introductory accounting technician qualification. Although CAT can be obtained as a standalone qualification, it is often the case that individuals study for CAT as an introduction to accountancy prior to starting the Professional Scheme. It usually takes 1.5 years to complete the Certified Accounting Technician exams. However, there is no restriction on the number of papers that can be attempted in one attempt. An accounting technician qualification offered by Association of Chartered Certified Accountants. ...

Alternatives to the CAT qualification include the Association of Accounting Technicians qualification. ACCA was a sponsor of the AAT before breaking its links in favour of the CAT qualification in the mid 1990s.

Currently, the Certified Accounting Technician qualification (CAT) has been placed on the Qualifications and Curriculum Authority (QCA) National Qualifications Framework and publicly funded educational institutions are now eligible for funding to train towards the qualification in United Kingdom.

C. Other qualifications

The ACCA offers other qualifications:

• an MBA (for ACCA full members, offered in association with Oxford Brookes University)
• Diploma in Financial Management (DipFM). Introduced in the mid-1980s as the Certified Diploma in Accounting and Finance this is a financial qualification designed for non-finance managers.
• Diploma in International Financial Reporting (DipIFR)
• Diploma in Corporate Governance
• Certificate in International Auditing (CertIA)
• Certificate in International Financial Reporting (CertIFR)

Master of Business Administration (MBA) is a tertiary degree in business management. ... Oxford Brookes is a public university in Oxfordshire, England. ...

Membership

Associateship

In the first instance, individuals register as student members to undertake the Professional Scheme qualification.

Upon completion of the examinations, student members are automatically transferred to Affiliate status. To become a Chartered Certified Accountant, or a full member of the Association, affiliates must have three years of supervised, relevant accountancy experience and must have documentary evidence of this in the form of the Student Training Records. In common with many United Kingdom professional bodies, full membership of ACCA is known as Associateship, which are entitled to describe themselves as Chartered Certified Accountant and carries the designatory letters ACCA. It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ...

Fellowship

Fellowship, or senior membership of ACCA, or being Chartered Certified Accountants above 3 years or 5 years(According to the new rules), is awarded on the following bases: It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ...

• after 3 years continuous membership, upon application, with documented Continuing Professional Education; or
• for members admitted to Associateship before 2002, automatically after five years continuous membership.

ACCA has decided that from 1 January 2008, Fellowship will be awarded based on 5 years continuous membership, with compliance with Continuing Professional Education requirements. Advancement to Fellowship will be automatic provided the member has not breached CPE requirements. Members admitted before 2005 may still apply for Fellowship under the 3 year rule before 1 January 2008.

Fellowship, or fellow members of ACCA, which are entitled to describe themselves as Fellow Chartered Certified Accountant and use the designatory letters FCCA in place of ACCA.

Continuing Professional Education

Before 2005, Continuing Professional Education (CPE) was mandatory only for holders of practising certificates and insolvency licences. From 2005, ACCA is extending mandatory CPE to all members on a phased basis:

• Phase 1: Effective 1 January 2005, for members admitted to Associateship on or after 1 January 2001 (plus all practising certificate and insolvency licence holders)
• Phase 2: Effective 1 January 2006, for members admitted to Associateship 1 January 1995 and 31 December 2000
• Phase 3: Effective 1 January 2007, for members admitted to Associateship on or before 31 December 1994.

It is permissable for a member to adopt CPE earlier than the deadline.

Legal & Mutual Recognition

Europe

(A.)United Kingdom and Republic of Ireland

• The ACCA or Chartered Certified Accountant qualification is fully recognised in the United Kingdom and Republic of Ireland.
  • Under the Royal Charter granted by Her Majesty the Queen, ACCA works in the public interest.
  • ACCA is a Designated Professional Body under the Financial Services and Markets Act, licensing firms of Chartered Certified Accountants to conduct a range of incidental investment business activities.
  • ACCA is a Recognised Professional Body under the Insolvency Act to issue permits to individual Chartered Certified Accountants to conduct insolvency appointments.
  • ACCA is also a Recognised Qualifying Body and Recognised Supervisory Body in relation to company auditing under the Companies Act 1989.
  • ACCA is a member of the Consultative Committee of Accountancy Bodies (CCAB). Members of these bodies are deemed to hold equivalent-level qualifications and advertisements for jobs often state that an organisation is looking for a CCAB-qualified individual.
  • Full members of CCAB organisations including ACCA can apply for ICAEW membership subject to certain criteria. Details
  • Only ACCA, ICAEW, ICAI and ICAS are able to authorise members to conduct audit, insolvency and investment business work in the United Kingdom and Republic of Ireland.
• Outside these countries, legal recognition by government authorities, and mutual recognition by equivalent overseas institutes, varies from country to country. Even where full legal or mutual recognition is not available, ACCA members can sometimes obtain advanced standing in terms of sitting local accountancy examinations. Additionally, in many instances, ACCA's strong global reputation may obviate the need to acquire a local designation.
• Similarly, many (although not all) universities and educational providers will recognise ACCA as equivalent to at least a bachelor degree in accountancy, for the purpose of obtaining credit to acquire a local bachelors degree or enter an advanced study program.

It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... A Royal Charter is a charter given by a monarch to legitimize an incorporated body, such as a city, company, university or such. ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... The Consultative Committee of Accountancy Bodies (known as CCAB) is an umbrella group for the major British professional accountancy bodies. ... The Consultative Committee of Accountancy Bodies (known as CCAB) is an umbrella group for the major British professional accountancy bodies. ... Abstract The Institute of Chartered Accountants in England & Wales is the main English accountancy body for chartered accountants and auditors, having over 150,000 members. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... Abstract The Institute of Chartered Accountants in England & Wales is the main English accountancy body for chartered accountants and auditors, having over 150,000 members. ... Wikipedia does not have an article with this exact name. ... The Institute of Chartered Accountants of Scotland (ICAS) is the Scottish accountancy body for chartered accountants and auditors. ... A bachelors degree is usually an undergraduate academic degree awarded for a course that generally lasts three or four years. ... It has been suggested that Differences between managerial accounting and financial accounting be merged into this article or section. ...

(B.)European Union (EU), European Economic Area (EEA) & Switzerland

• The ACCA qualification is legally recognized by all member countries of the European Union under the Mutual Recognition Directive. This recognition extends to the European Economic Area nations and Switzerland. For example a holder of the ACCA or Chartered Certified Accountant qualification could practice as an accountant in all member countries of the European Union, European Economic Area and Switzerland, but could only describe him/herself as ACCA or Chartered Certified Accountant rather than local professional accountant qualification. Access to local professional qualifications is based on an aptitude test. However, it is necessary to be a citizen of one of the EEA states or Switzerland to benefit from this Directive.

There are two main European regulations covering the mutual recognition of professional qualifications: Directive 89/48/EEC and Directive 92/51/EEC. Directive 89/48/EEC covers the mutual recognition of qualifications in recognised professions that require a University degree or equivalent. ...  EFTA countries (except Switzerland)  EU countries Acceding EU countries (in EAA entry talks) Together these form the EEA. The European Economic Area (EEA) came into being on January 1, 1994 following an agreement between the European Free Trade Association (EFTA) and the European Union (EU). ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ...  EFTA countries (except Switzerland)  EU countries Acceding EU countries (in EAA entry talks) Together these form the EEA. The European Economic Area (EEA) came into being on January 1, 1994 following an agreement between the European Free Trade Association (EFTA) and the European Union (EU). ...

(C.)Turkey

• ACCA and TÜRMOB (The Union of Chambers of Certified Public Accountants of Turkey) at Turkey signed a partnership agreement in 2004 which enables TÜRMOB members resident in Turkey to follow the ACCA Professional Scheme qualification and achieve ACCA membership.

(D.)Others

• The ACCA currently is recognized by the national accounting institutes with the joint scheme relationships in:
  • Cyprus (Institute of Certified Public Accountants of Cyprus);
  • Malta (Malta Institute of Accountants );
  • Armenia (Association of Accountants and Auditors in Armenia);
  • Georgia (Georgian Federation of Professional Accountants and Auditors).

North America

(A.)United States (US)

• A mutual recognition between ACCA and AICPA/NASBA does not exist, but is under negotiation as of July 2006.
• Currently ACCA membership is recognised by the Colorado State Board of Accountancy as meeting the educational requirements to sit for the US Uniform Certified Public Accountant Examination. The majority of ACCA members who pass the CPA exam may apply for licensing as a Certified Public Accountant (CPA) in the state of Colorado, USA after completing a qualifications evaluation or providing evidence of one year's public accounting work experience.
• As of 2002, World Education Services (WES) indicated that the evaluation awarded 9 U.S. semester credits for every subject passed in ACCA exams resulting in a total of 126 U.S. semester credits based on ACCA studies, so it allows ACCA associate members to sit for uniform CPA examination at the states with 120 U.S. semester credits requirements. [1]

The American Institute of Certified Public Accountants (AICPA) is a self-regulatory organization of certified public accountants (CPAs) in the U.S.. The AICPA authors the CPA exam and is a major organization to develop generally accepted accounting principles (GAAP) along with SEC, FASB, and GASB. It is a major... The National Association of State Boards of Accountancy (NASBA) is an umbrella group for the 55 state boards that regulate the accountancy profession in the United States of America. ... The Uniform Certified Public Accountant Examination (Uniform CPA Exam) is the examination sat by most Certified Public Accountants in the United States. ... Certified Public Accountants (CPAs) are qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. In most U.S. states, only CPAs who are licensed are able to provide to the... Official language(s) English Capital Denver Largest city Denver Area  Ranked 8th  - Total 104,185 sq mi (269,837 km²)  - Width 280 miles (451 km)  - Length 380 miles (612 km)  - % water 0. ...

(B.)Canada

• ACCA announced a Mutual Recognition Agreement with CGA Canada effective from 1 January 2007. Details
• ACCA is recognized by Canadian government as an eligible qualification to audit federal government institutions in Canada [2]
• As of 2006, Canadian Institute of Chartered Accountants, World Education Services (WES) and the Odette School of Business at the University of Windsor indicated that the evaluation recognized ACCA as having the Canadian equivalence of a Bachelor's Degree (four years) in Accounting. [3]
• The Canadian branch of ACCA is pursuing recognition for statutory audit purposes in the province of Ontario under the province's Public Accounting Act of 2004

Certified General Accountants (CGAs) are professional accountants and members of the Certified General Accountants Association of Canada (CGA-Canada), which was founded in 1908 and was officially established by an Act of Parliament on June 6, 1913. ... Canadian Institute of Chartered Accountants (CICA) together with the CA institutes, represents approximately 70,000 Chartered Accountants and 8,500 students in Canada and Bermuda. ... The University of Windsor is a non-denominational, provincially-supported, coeducational, public comprehensive university located in Windsor, Ontario, Canada. ... Motto: Ut Incepit Fidelis Sic Permanet (Latin: Loyal she began, loyal she remains) Official languages None Flower White Trillium Tree Eastern White Pine Bird Common Loon Capital Toronto Largest city Toronto Lieutenant-Governor James K. Bartleman Premier Dalton McGuinty (Liberal) Parliamentary representation  - House seats  - Senate seats 106 24 Area Total...

Oceania

(A.)Australia

• The ACCA qualification is statutory recognised as a prescribed body for insolvency purposes under the Corporation Act 2001, section 1282 and for audit purposes by ASIC under Practice Statement 180 Auditor recognition in Australia.
• For migration purposes, the Institute of Chartered Accountants of Australia and National Institute of Accountants recognise the ACCA qualification as sufficient to obtain a skill assessment as an Accountant for the purpose of migration to Australia.
• There is no mutual recognition agreement in place with the Institute of Chartered Accountants of Australia (ICAA) or CPA Australia (CPAA).
• The ACCA qualification is recognised as at least equivalent to an Australian bachelors degree in accountancy (although not by CPA Australia). This allows ACCA members to obtain a direct entry to the examinations or advanced standing from Institute of Chartered Accountants of Australia or National Institute of Accountants.
• Subject to passing exams in Australian tax and law, ACCA members may obtain the Professional National Accountant (PNA) designation from the National Institute of Accountants. On the same basis, ACCA members can obtain direct entry to the CA Program of the ICAA.

The Institute of Chartered Accountants in Australia (ICAA) was constituted by Royal Charter in 1928. ... NATIONAL INSTITUTE OF ACCOUNTANTS AUSTRALIA The NIA is a progressive, responsive accounting body committed to integrity, professionalism and professional development. ... The Institute of Chartered Accountants in Australia (ICAA) was constituted by Royal Charter in 1928. ... CPA Australia is one of two professional accounting societies in Australia, the other being the Institute of Chartered Accountants. ... CPA Australia is one of two professional accounting societies in Australia, the other being the Institute of Chartered Accountants. ... The Institute of Chartered Accountants in Australia (ICAA) was constituted by Royal Charter in 1928. ... NATIONAL INSTITUTE OF ACCOUNTANTS AUSTRALIA The NIA is a progressive, responsive accounting body committed to integrity, professionalism and professional development. ... NATIONAL INSTITUTE OF ACCOUNTANTS AUSTRALIA The NIA is a progressive, responsive accounting body committed to integrity, professionalism and professional development. ...

(B.)New Zealand

• The ACCA qualification is statutory recognised in New Zealand legislation for registration to perform statutory audit work. ACCA is gazetted under the relevant act (Under Section 199 of the Companies Act 1993: Qualifications of Auditors) in New Zealand. An ACCA member can practice as long as they hold an ACCA public practice certificate (with audit qualification) in their country of origin.
• A mutual recognition agreement existed between ACCA and the New Zealand Institute of Chartered Accountants (NZICA). This was terminated by NZICA on 1 January 2003 and replaced with a new limited recognition of the ACCA qualification. Details (MS Word)

// New Zealand Institute of Chartered Accountants About the Institute The New Zealand Institute of Chartered Accountants is the operating name for the Institute of Chartered Accountants of New Zealand. ...

Caribbean, Central & South America

• The ACCA qualification currently is legally recognized by the national accounting institutes with the joint scheme relationships in:
  • Barbados (Institute of Chartered Accountants of Barbados);
  • Bahamas (Bahamas Institute of Chartered Accountants);
  • Belize (Institute of Chartered Accountants of Belize);
  • Dominica (Recognized by Companies Act 1994 in the Commonwealth of Dominica);
  • Guyana (Institute of Chartered Accountants of Guyana);
  • Jamaica (Institute of Chartered Accountants of Jamaica);
  • Trinidad and Tobago (Institute of Chartered Accountants of Trinidad and Tobago);
  • Saint Lucia (Institute of Chartered Accountants of Saint Lucia);

• The ACCA qualification is legally recognized in the following jurisdictions:
  • French Guiana (Part of France and hence subject to European Union regulations).

The Institute of Chartered Accountants of Barbados is a professional accountancy body in Barbados. ... The Bahamas Institute of Chartered Accountants is a professional accountancy body in the Bahamas. ... The Institute of Chartered Accountants of Guyana is a professional accountancy body in Guyana. ... The Institute of Chartered Accountants of Jamaica is a professional accountancy body in Jamaica. ... The Institute of Chartered Accountants of Trinidad and Tobago is a professional accountancy body in Trinidad and Tobago. ...

Africa

(A.)South Africa

• The ACCA qualification currently is recognized by the Institute of Certified Public Accountants of South Africa.
• The ACCA Professional Scheme has been registered at Level 7 (equivalent to master degree level) on the South African National Qualifications Framework (NQF)in South Africa.

(B.)Zimbabwe

• ACCA Zimbabwe is one of the constituent bodies of the Public Accountants and Auditors Board (PAAB). The PAAB is a statutory body established in 1996, to oversee the regulation of the profession and maintain a register of persons entitled to work or practise as public accountants or public auditors in Zimbabwe. Only members in good standing of ACCA and Institute of Chartered Accountants of Zimbabwe register as auditors.

(C.)Others

• The ACCA qualification currently is legally recognized by the national accounting institutes with the joint scheme relationships in:
  • Botswana (Botswana Institute of Accountants);
  • Egypt (The Egyptian Society of Accountants & Auditors);
  • Ethiopia (The Ethiopian Professional Association of Accountants and Auditors);
  • Lesotho (Lesotho Institute of Accountants);
  • Malawi (The Society of Accountants in Malawi);
  • Mauritius (The National Equivalence Council of Mauritius);
  • Nigeria (Institute of Chartered Accountants of Nigeria);
  • Sierra Leone (Institute of Chartered Accountants of Sierra Leone);
  • Swaziland (Swaziland Institute of Accountants);
  • Zambia (Zambia Institute of Chartered Accountants).

The Institute of Chartered Accountants of Nigeria is a professional accountancy body in Nigeria. ... The Institute of Chartered Accountants of Sierra Leone is a professional accountancy body in Sierra Leone. ...

Asia

(A.)China

1. Hong Kong SAR

• A new Agreement of Recognition Arrangement (ARA) between ACCA and HKICPA (Local statutory accountancy body) was put in place on 22 August 2006, backdated to 1 July 2005. Details. This replaced the old Mutual Recognition Agreement (MRA) that was terminated by HKICPA on 30 June 2005.
• Moreover, the ACCA qualification is highly recognized by the Hong Kong employment market due to international and historical influences.

It has been suggested that this article or section be merged into Hong Kong Institute of Certified Public Accountants. ...

2. Macau SAR

• The ACCA currently is legally recognized with the joint scheme relationships by Macau Society of Certified Practising Accountants (Local statutory accountancy body) in Macau.

3. Taiwan

• According to the rules 6(iii) & 9 of accountancy examiniation published by Taiwan government, the British qualified accountants - ACCA members or Chartered Certified Accountants are entitled to obtain advanced standing in the examinations to become a Certified Public Accountant in Taiwan. （Details）

British qualified accountants, that is the term to describe the full members or associateship of United Kingdom accountancy bodies which are CCAB-qualified with Royal Charter, or able to authorise members to conduct practising purposes in United Kingdom and Ireland. ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... Certified Public Accountants (CPAs) are qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. In most U.S. states, only CPAs who are licensed are able to provide to the...

(B.)Singapore

• ACCA and national accountancy body, Institute of Certified Public Accountants of Singapore (ICPAS), have operated a Joint Scheme of Examinations since 1983. The Joint Scheme is based on ACCA's examinations and allows students to sit papers in Singapore law and tax. All students who successfully complete the Joint Scheme examinations satisfy the examination requirements of both ACCA and ICPAS and are eligible to apply for membership of both bodies. ACCA's student numbers in Singapore for the Joint Scheme have topped 11,000.
• Singapore government recognizes ACCA qualification to meet her migration skills assessment to immigrate in Singapore.

(C.)Malaysia

• The ACCA or Chartered Certified Accountant qualification currently is recognized by the Malaysian Institute of Accountants, one of the local statutory accounting bodies in Malaysia.

(D.)Pakistan

• The ACCA qualification is legally recognised as Qualified Company Secretary in Pakistan, and there is partial recognition between ACCA and the local statutory accounting body (Institute of Chartered Accountants of Pakistan). ACCA affiliates are exempted first four modules (A-D) of the Institute of Chartered Accountants of Pakistan qualification.

The Institute of Chartered Accountants of Pakistan is a professional accountancy body in Pakistan. ...

(E.)Others

• The ACCA currently is legally recognized by the national accounting institutes with the joint scheme relationships in:
  • Vietnam (The Ministry of Finance of the Socialist Republic of Vietnam);
  • Brunei (Brunei Institute of Certified Public Accountants);
  • Cambodia (The Ministry of Economy and Finance Kampuchea Institute of Certified Public Accountants and Auditors);
  • Laos (The Ministry of Finance of the Lao People's Democratic Republic).

Global Partnership

Professional Partners

• Through a range of partnerships with professional institutions, ACCA offers students and members access to other related professionals.
  • The full members of ACCA (the Association of Chartered Certified Accountants) are one of two professional bodies' members (Another is the charterholders of Chartered Financial Analyst (CFA)) to be recognized by UK's Securities & Investment Institute (SII) as the equivalent level of SII full membership (MSI). (Details) Full membership of SII is recognized by several national investment professional bodies such as in Australia (Financial Services Institute of Australasia (Finsia), formerly the Australian Institute of Banking and Finance) and Hong Kong (Hong Kong Securities Institute (HKSI).
  • ACCA (Association of Chartered Certified Accountants) and Financial Services Institute of Australasia (Finsia), formerly the Australian Institute of Banking and Finance) have signed a global partnership agreement. Under the agreement, students and members of ACCA may obtain advanced standing in the Institute examinations.
  • ACCA (the Association of Chartered Certified Accountants) and the Institute of Internal Auditors (IIA) have signed a global partnership agreement. Under the agreement, the two organisations will co-operate, collaborate and share resources across their global networks of offices and affiliate bodies.
  • ACCA (the Association of Chartered Certified Accountants) and the Chartered Institute of Taxation (CIOT) have signed a global partnership agreement to enable ACCA’s members worldwide to take the CIOT’s Advanced Diploma in International Taxation (ADIT).
  • ACCA members may access an accelerated route to Associate membership of the UK Association of Corporate Treasurers(ACT).
  • ACCA and Investors in People (IIP) have signed an agreement that will enable IIP recognised organisations in the UK and Ireland to apply directly for the award of ACCA Approved Employer (professional developments stream), that means ACCA members working in IIP recognised organisations will benefit from the recognition of the work-related learning they obtain and will be able to take advantage of simplified CPD reporting.
  • Institute of Directors (IoD) and ACCA are working on a number of initiatives to promote an agenda of good governance and high standards in learning and development. From 2007, ACCA members seeking to enhance their skills and improve the performance of their organisation will be able to undertake the Chartered Director qualification – a professional qualification for directors. [4]
  • Institute of Management Accountants (IMA) in United States has agreed that Chartered Certified Accountants (ACCA) only have to pass four-papers final examination to get the Certified Management Accountant (CMA) designation. This is not based on a specific agreement but is the result of IMA's policy and similar accreditation is given to many other IFAC bodies, as well as to others with the equivalent of a U.S. bachelors degree (any discipline).

The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... Chartered Financial Analyst (CFA) is a professional designation offered by the CFA Institute (formerly known as AIMR) to financial analysts who complete a series of three examinations and work for at least four years in the investment decision making process. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association of more than 128,000 members with global headquarters in Altamonte Springs, Fla. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... The Chartered Institute of Taxation is the leading body for tax professionals in the United Kingdom. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... The Association of Corporate Treasurers (or ACT for short) was founded in 1979. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... Investors in People is a voluntary assessment scheme backed by the UK Department for Education and Skills. ... The Institute of Directors (IoD) is a UK based organisation, incorporated by royal charter in 1903 to support, represent and set standards for company directors. ... This article needs to be cleaned up to conform to a higher standard of quality. ... It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... In the United States, the profession of accounting includes the Certified Management Accountant (CMA) designation. ...

University Links

• Through a range of partnerships with several amounts of universities in this world, ACCA offers students and members access to graduate and postgraduate level accountancy education.
  • The relationship between ACCA and the UK's Oxford Brookes University, has offered ACCA students and members to the Oxford Brookes BSc (Honours) in Applied Accounting, and the online supported MBA.
  • According to the agreements between ACCA and Tsinghua University in Beijing (China), Tsinghua will recognise the Oxford Brookes University BSc(Hons) Applied Accounting degree stated as the above, and will accept the graduates from this BSc(Hons) degree program to further study Tsinghua's master degree programs [5].
  • ACCA and the School of Oriental and African Studies (SOAS) at the University of London have signed a global partnership agreement to enable ACCA’s members and affliates worldwide to take the SOAS's Postgraduate Diploma in Public Financial Management [6].
  • ACCA has signed the agreement with the University of Cambridge ESOL examinations (English for Speakers of Other Languages) to result in the launch of the International Certificate in Financial English (Cambridge ICFE), a new financial English exam.
  • Together with the Said Business School, at the University of Oxford, ACCA offers the Diploma in Financial Strategy, a Masters-level course that provides the essential elements of an MBA for qualified accountants, and is designed to extend knowledge and develop senior management skills.
  • ACCA and Edinburgh Business School at Heriot-Watt University have signed a joint agreement to enable ACCA Part 3 students, affiliates and members to gain a fast track entry through free-of-charge credit transfer and exemption when they matriculate for the MSc in Financial Management by distance learning or face-to-face study at a global network of centres. [7] [8]
  • ACCA partners Exeter University to offer members postgraduate qualifications in leadership. [9]
  • Through a range of recognitions by many universities in this world including UK, Hong Kong and Universitas 21 Global, there are the accelerated routes for ACCA members to their master degree programmes. (Source: [10])

The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... It has been suggested that Differences between managerial accounting and financial accounting be merged into this article or section. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... Oxford Brookes is a public university in Oxfordshire, England. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... BSC is an abbreviation for: Science and technology Bachelor of Science (usually written BSc), an academic science degree Base Station Controller, a subsystem in a GSM mobile phone network Binary symmetric channel in coding theory Binary Synchronous Communications, a data link protocol developed by IBM in the 1960s Basic Spacing... Master of Business Administration (MBA) is a tertiary degree in business management. ... Tsinghua University, (Simplified Chinese: , Traditional Chinese: ; pinyin: Qinghuá Dàxué) is a university in Beijing, China. ... Beijing [English Pronunciation] (Chinese: 北京 [Chinese Pronunciation]; Pinyin: Běijīng; IPA: ), a city in northern China, is the capital of the Peoples Republic of China (PRC). ... Oxford Brookes is a public university in Oxfordshire, England. ... Wikipedia does not yet have an article with this exact name. ... A masters degree is an academic degree usually awarded for completion of a postgraduate course of one or two years in duration. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... The School of Oriental and African Studies (commonly abbreviated to SOAS) is a College of the University of London. ... The University of London is a university based primarily in London. ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... ESOL logo The University of Cambridge ESOL examinations are examinations in English language ability for non-native speakers of English. ... Saïd Business School is the business school at the University of Oxford in the United Kingdom. ... The University of Oxford, located in the city of Oxford, England, is the oldest university in the English-speaking world. ... Edinburgh Business School is the Graduate School of Business of Heriot-Watt University, the University being the degree-awarding body. ... Heriot-Watt University is the eighth oldest higher education institution in the United Kingdom, although it only received its university charter in 1966. ... The University of Exeter is the principal University in the English city of Exeter, in Devon. ... Categories: Possible copyright violations ... The Association of Chartered Certified Accountants (ACCA) is a British chartered accountancy body with a global presence that offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. ... A masters degree is an academic degree usually awarded for completion of a postgraduate course of one or two years in duration. ...

Representation worldwide

• ACCA is represented on many committees and bodies around the world. (Source: [11])
  • Accountancy Occupational Standards Groups Governance Board
  • Africa Capacity Building Foundation
  • American Chamber of Business
  • ASEAN Federation of Accountants (AFA)
  • British American Business Inc (BABi)
  • Confederation of Asia Pacific Accountants (CAPA)
  • Consultative Committee of Accountancy Bodies (CCAB)
  • Eastern, Central and Southern African Federation of Accountants (ECSAFA)
  • European Association of Craft, Small and Medium-Sized Enterprises (UEAPME)
  • European Financial Reporting Advisory Group
  • Fédération des Experts Comptables Européens (FEE)
  • Fédération des Experts Comptables Méditerranéens (FCM)
  • Forum of Users of Financial Services
  • Global Reporting Initiative (GRI)
  • Higher Education Academy Subject Centre – Business Management and Finance Advisory Board
  • IFAC Board
  • IFAC Compliance Advisory Panel (CAP)
  • IFAC Developing Nations' Committee
  • IFAC International Public Sector Accounting Board
  • IFAC Professional Accountants in Business Committee
  • IFAC Small and Medium-Sized Practices Committee
  • Institute of Chartered Accountants of the Caribbean (ICAC)
  • Inter-American Accounting Association (IAA)
  • South Eastern European Partnership on Accountancy Development (SEEPAD)
  • The Conference Board Europe

Main languages See Languages of ASEAN Secretary General Ong Keng Yong of Singapore Area  - Total 4,480,000 km2 Population  - Total (2004)  - Density 550,000,000 122. ... The Consultative Committee of Accountancy Bodies (known as CCAB) is an umbrella group for the major British professional accountancy bodies. ... Global Reporting Initiative (GRI) is a multi-stakeholder process and independent institution whose mission is to develop and disseminate globally applicable Sustainability Reporting Guidelines. ... The International Federation of Accountants (IFAC) is the worldwide organization for the accountancy profession. ...

See also

• Chartered Certified Accountant (ACCA/FCCA)
• Certified Accounting Technician (CAT)
• Association of Authorised Public Accountants (AAPA - Subsidiary of ACCA)
• British qualified accountants
• Accountancy qualifications and regulation
• Accounting
• Accountant

It has been suggested that this article or section be merged into Association of Chartered Certified Accountants. ... An accounting technician qualification offered by Association of Chartered Certified Accountants. ... The Association of Authorised Public Accountants (AAPA) is a British professional body for public accountants. ... British qualified accountants, that is the term to describe the full members or associateship of United Kingdom accountancy bodies which are CCAB-qualified with Royal Charter, or able to authorise members to conduct practising purposes in United Kingdom and Ireland. ... Accountant, or Qualified Accountant, or Accountancy Practitioner, is a accountancy and financial experts legally certified to originally worked only in public practices, selling advice and services to other individuals and businesses, but today in addition many work within private corporations and government bodies. ... It has been suggested that Accounting scholarship be merged into this article or section. ... Accountant, or Qualified Accountant, or Professional Accountant, or Accountancy Practitioner, is an accountancy and financial experts legally certified in different jurisdictions to originally worked only in public practices, selling advice and services to other individuals and businesses, but today in addition many work within private corporations, financial industry and government...

External links

• Key Facts and Trends in the UK Accountancy Profession - November 2006
• ACCA Official Website
• ACCA Community
• IFACnet Homepage