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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.
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.
The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members.
AAT also licenses ATOL reporting accountants although it only has a small number of such members. In 2014, AAT expanded its suite of qualifications and launched new courses in accounting, bookkeeping, computerised accounting, tax and business skills. In 2017, AAT also launched a new membership category for bookkeepers (AATQB).
The CIPFA Group includes, in addition to the main accounting body; Public Finance - a monthly magazine for the public sector; the in-house CIPFA Education and Training Centre with almost 3,000 students at locations across the UK, and works with other places of learning to provide courses locally; and a commercial services arm which provided ...
The ICAI notification issued on August 3, 1989 says that "if any member of ICAI, i.e. any Chartered Accountant, who obtained the qualification of Chartered Financial Analyst [awarded by ICFAI] on or after January 1, 1990, or has obtained the said qualification earlier did not surrender the same before the said date, [he/she] would be held ...
Foreign Designated Accountant Pathway [11] Holders of recognized foreign accounting designations and with two years experience working in the accounting field may be granted the RPA designation and must complete Canadian Taxation I & II, Canadian Business Law, and Data Analytics courses within 18 months following admission as an RPA.
A ratio's values may be distorted as account balances change from the beginning to the end of an accounting period. Use average values for such accounts whenever possible. Financial ratios are no more objective than the accounting methods employed. Changes in accounting policies or choices can yield drastically different ratio values. [6]