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The Institute of Chartered Accountants in England and Wales (ICAEW) is a professional membership organisation that promotes, develops and supports chartered accountants and students around the world. As of December 2023, it has over 208,000 members and students in 146 countries. ICAEW was established by royal charter in 1880. [6]
Institute of Chartered Accountants in England and Wales (ICAEW) Institute of Chartered Accountants of Scotland (ICAS) Chartered Institute of Public Finance and Accountancy (CIPFA) since 2006 [3] but currently in abeyance [2] The AIA and CIPFA are not RSBs; their members, if engaging in audit, must therefore be supervised by another body.
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.
Established in 1973, it is the sole organization with the right to award the Chartered Accountant designation in Bangladesh. Senior members (at least five years' membership) of the institute are called "fellow members" and use the letters FCA. Bangladesh has more than 1,900 registered Chartered Accountants and more than 32,000 articled students.
The Consultative Committee of Accountancy Bodies (CCAB) is an umbrella group of chartered professional bodies of British qualified chartered accountants.The primary objective of the CCAB is to provide a forum for the member bodies to discuss issues of common concern, and where possible, to provide a common voice for the accountancy profession when dealing with the United Kingdom government.
Professional bodies are also responsible for administering training and examinations for students and members. 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 ...
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Member check exercises can make extensive demands on the participants' time. Sometimes the content of transcripts and the research topic can be exploitative and/or distressing. Research participants may refuse to participate in member check, especially if an extended period of time has elapsed since research study.