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This is largely irrelevant for AAT licensed accountants as their client base is almost exclusively formed of micro and small businesses who enjoy the small company audit exemption (employing less than 50 employees with a turnover below £10.1m or assets below £5.1m).
Ukrainian Association of Certified Accountants and Auditors Ukraine: Member: Ukrainian Federation of Professional Accountants and Auditors United Arab Emirates: Associate: EAAA Emirates Association for Accountants & Auditors United Kingdom: Affiliate ACT Association of Corporate Treasurers: United Kingdom: Member: AAT Association of Accounting ...
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 field of taxation, forensic auditing and systems auditing. These bodies include:
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The AAT has approximately 2,500 licensed bookkeepers (from a total membership of 150,000). The AAT is recognised in the EU and internationally respectively. AAT also offer higher level qualifications which enable the holder to gain "licensed accountant" status, of which there are 5,100 (2021).
CAT's rival is the Association of Accounting Technicians (AAT) qualification. 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 ...
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