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None of the "firms" within the Big Four is actually a single firm; rather, they are professional services networks.Each is a network of firms, owned and managed independently, which have entered into agreements with the other member firms in the network to share a common name, brand, intellectual property, and quality standards.
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.
Professional bodies represent the interests of their members by lobbying governments, and provide the framework for self-regulation where this is permitted by statute. . Professional bodies are also responsible for administering training and examinations for students and me
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
In 2013, holders of Association of Chartered Certified Accountants (ACCA) and CPA Australia have until 31 December 2016 and existing students have until 31 December 2018 to complete the ICPAS PAC and qualify for the "Chartered Accountant of Singapore" professional designation through the previous transitional arrangements. [22] [23] [24]
The British Professional College, owned by The British College, Kathmandu offers the ACCA programme – the largest and fastest-growing international accountancy body in the world, with over 527,000 students and 219,000 fully qualified members spread across 179 countries worldwide. [9] [10]
ICAI is the second largest professional accounting body in the world in terms of number of membership and number of students after the AICPA. [7] It prescribes the qualifications for a Chartered Accountant, conducts the requisite examinations and grants Certificate of Practice.
In 2016, CIMA sponsored the creation of the world's first management accounting standard: Guide to management accounting principles. The standard, published by the British Standards Institute codifies a universal framework for best practice in decision making. Organisations including Sky, The Environment Agency, Fujitsu, the NHS and Siemens had ...