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OpenTuition study resources include such subjects as: financial accounting, management accounting, financial reporting, taxation, company law, audit and assurance and financial management. OpenTuition have discussion forums for all ACCA papers, OBU, CIMA, FIA, AAT and others.
In 2011, 2012 and 2013 the ACCA professional body had the highest percentage of A&B (best) outcomes from FRC's Recognised Supervisory Body (RSB) visits to a sample of 'Registered UK Audit Firms'. ACCA firms tend to audit smaller and less complex clients. As of 2023 there were over 113,000 members and 72,000 students in the UK & Ireland.
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. [2]
The Canadian Institute of Chartered Accountants (CICA) was incorporated by an Act of the Parliament of Canada in 1902, [1] which later became known as the Canadian Institute of Chartered Accountants Act.
Logo of the Financial Reporting Council. The Financial Reporting Council (FRC) is an independent regulator in the UK and Ireland based in London Wall in the City of London, responsible for regulating auditors, accountants and actuaries, and setting the UK's Corporate Governance and Stewardship Codes.
The AIA and CIPFA are not RSBs; their members, if engaging in audit, must therefore be supervised by another body. The Association of Authorised Public Accountants (AAPA) has the status of RSB, historically under a grandfather clause in order to supervise individuals who had been authorised for audit purposes under the Companies Act 1948.
Certified Management Accountant (CMA) is a professional certification credential in the management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics.
Chartered Accountants audit 100 per cent of the Top ASX-listed companies in Australia. In November 2013 Members of The Institute of Chartered Accountants in Australia and the New Zealand Institute of Chartered Accountants voted yes on a proposal to create One New Institute: "Chartered Accountants Australia and New Zealand".