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This is largely irrelevant for AAT licensed accountants as their client base is almost exclusively formed of micro and small businesses who enjoy the small company audit exemption (employing less than 50 employees with a turnover below £10.1m or assets below £5.1m).
The AAT has approximately 2,500 licensed bookkeepers (from a total membership of 150,000). The AAT is recognised in the EU and internationally respectively. AAT also offer higher level qualifications which enable the holder to gain "licensed accountant" status, of which there are 5,100 (2021).
Ukrainian Association of Certified Accountants and Auditors Ukraine: Member: Ukrainian Federation of Professional Accountants and Auditors United Arab Emirates: Associate: EAAA Emirates Association for Accountants & Auditors United Kingdom: Affiliate ACT Association of Corporate Treasurers: United Kingdom: Member: AAT Association of Accounting ...
The primary bodies in each country are affiliated to the International Federation of Accountants while a few do not belong to IFAC as they operate more like specialist bodies helping the work of accountants and auditors such as the field of taxation, forensic auditing and systems auditing. These bodies include:
CAT's rival is the Association of Accounting Technicians (AAT) qualification. 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 ...
A CPA is licensed by a state to provide auditing services to the public. Many CPA firms also offer accounting, tax, litigation support, and other financial advisory services. The requirements for receiving the CPA license vary from state to state, although the passage of the Uniform Certified Public Accountant Examination is
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