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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 ...
AAT members can claim a range of exemptions from ACCA, ICAEW, ICAS, CIPFA and CIMA examinations and vice versa. Many AAT students go on to study for Chartered status with one of the Chartered bodies with approximately 30% of Chartered body membership comprising those who began their studies with AAT.
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.
The Association of International Accountants (AIA) is a professional accountancy body. It was founded in the UK in 1928 and since that date has promoted the concept of ‘international accounting’ to create a global network of accountants in over 85 countries worldwide.
Article processing fees for journals indexed in the Directory of Open Access Journals (2019). Journals use a variety of ways to generate the income required to cover publishing costs (including editorial costs, any costs of administering the peer review system), such as subsidies from institutions [ 7 ] and subscriptions .
Traditionally, a number of different sizes were defined for large sheets of paper, and paper sizes were defined by the sheet name and the number of times it had been folded. Thus a full sheet of "royal" paper was 25 × 20 inches, and "royal octavo" was this size folded three times, so as to make eight sheets, and was thus 10 × 6 + 1 ⁄ 4 inches.
The Reagan administration made Letter-size paper the norm for US federal forms in the early 1980s; previously, the smaller "official" Government Letter size, 8 by 10.5 inches (203.2 by 266.7 mm) (aspect ratio: 1.3125), was used in government, while 8.5-by-11-inch (215.9 by 279.4 mm) paper was standard in most other offices. [2]