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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.
The CGMA Competency Framework was also launched in 2014. The framework shows the range of technical, accounting and finance skills that management accountants need to do their jobs and consists of four knowledge areas: Technical Skills, Business Skills, People Skills and Leadership Skills, all underpinned by Ethics, Integrity and Professionalism.
AAT also licenses ATOL reporting accountants although it only has a small number of such members. In 2014, AAT expanded its suite of qualifications and launched new courses in accounting, bookkeeping, computerised accounting, tax and business skills. In 2017, AAT also launched a new membership category for bookkeepers (AATQB).
British qualified accountants are full voting members of United Kingdom professional bodies that evaluate individual experience and test competencies for accountants.. The term accountant has the same legal protection in the United Kingdom as that given to other professions.
Status [ edit ] Incorporated by the Professional Accountants Ordinance (Chapter 50 of the Laws of Hong Kong) on 1 January 1973, the Hong Kong Institute of Certified Public Accountants (the Institute) is the only statutory licensing body of accountants in Hong Kong responsible for regulation of the accountancy profession.
The Accounting and Corporate Regulatory Authority (ACRA) is the regulator of business registration, financial reporting, public accountants and corporate service providers. ACRA's role is to monitor corporate compliance with disclosure requirements and regulation of public accountants performing statutory audit.
ACCA: 13-ku Kansatsu-ka, a Japanese manga series written and illustrated by Natsume Ono; Acre, Israel (transliterated as "Acca" from an Arabic spelling) Acca, a silk fabric decorated with gold, named for the city; Accumulator bet, in gambling; Armed Career Criminal Act, in law; Acapulco (nightclub), a nightclub in Halifax, England known as the Acca