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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]
AAT was created in 1980 by merging the technician-focused divisions of two major UK accounting bodies: the Institute of Accounting Staff (then a subsidiary of ACCA); and the Association of Technicians in Finance and Accounting (then a subsidiary of CIPFA). [5] [6]
Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854.The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. [1]
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.
Audit Chamber of Russia: Russian Federation: Member: Institute of Professional Accountants of Russia Russian Federation: Member: Russian Collegium of Auditors Saudi Arabia: Member: Saudi Organization for Certified Public Accountants Senegal: Associate: ONECCA Ordre National des Experts Comptables et Comptables Agréés du Sénégal: Serbia: Member
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.