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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.
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.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
ACCA Association of Chartered Certified Accountants: United Kingdom: Member: CIMA Chartered Institute of Management Accountants: United Kingdom: Member: CIPFA Chartered Institute of Public Finance and Accountancy: United Kingdom: Member: ICAEW Institute of Chartered Accountants in England and Wales: United Kingdom: Member: ICAS
Units conclude with a test called a ‘computer-based assessment’. For apprentices, their course knowledge, practical skills and behaviour in the workplace is assessed through an end-point assessment. This includes an interview, as well as an online test. [13] AAT allows remote invigilation for selected assessments. [14]
The South African Institute of Chartered Accountants (SAICA), South Africa’s pre-eminent body for accountants. The institute provides a wide range of support services to more than 48,000 members and associates who are chartered accountants (CAs(SA)), as well as associate general accountants (AGAs(SA)) and accounting technicians (ATs(SA)).
Kaplan Financial prepares students for professional accountancy and tax exams including the AAT, ACA, ACCA, and CIMA, and investment qualifications such as CFA, CAIA, FRM, IAQ, [specify] IMC and SII. Kaplan Financial also offers a range of postgraduate courses including MBA , MA and MSc, as well as management and personnel qualifications.
HKSA looked upon the exams from 2 accountancy bodies – the aforementioned ACCA from UK and the ASCPA from Australia. At that time university education in the Colony was less common than nowadays. Both accountancy bodies did not require university degree and so HKSA deemed these as suitable for the Hong Kong admission standards.