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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.
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.
The CGMA Competency Framework was also launched in 2014. The framework shows the range of technical, accounting and finance skills that management accountants need to do their jobs and consists of four knowledge areas: Technical Skills, Business Skills, People Skills and Leadership Skills, all underpinned by Ethics, Integrity and Professionalism.
In 2023, AAT confirmed to the Financial Reporting Council (FRC) that the professional body and qualifications provider had 50,945 professional members and 76,416 students sitting its qualifications in 2022. [1] AAT is the largest provider of accounting apprenticeships in the UK.
It is illegal for any individual or firm that is not a Registered Auditor to perform an audit of a UK limited company. To become a Registered Auditor, an accountant must hold a practising certificate from a recognised body, demonstrate the necessary professional ability in that area, and submit to regular inspection.
Status [ edit ] Incorporated by the Professional Accountants Ordinance (Chapter 50 of the Laws of Hong Kong) on 1 January 1973, the Hong Kong Institute of Certified Public Accountants (the Institute) is the only statutory licensing body of accountants in Hong Kong responsible for regulation of the accountancy profession.
Formative assessment provides feedback for remedial work and coaching, while summative assessment checks whether the competence has been achieved at the end of training. Assessment of combinations of skills and their foundational knowledge may provide greater efficiency, and in some cases competence in one skill my imply competence in other ...
ACCA: 13-ku Kansatsu-ka, a Japanese manga series written and illustrated by Natsume Ono; Acre, Israel (transliterated as "Acca" from an Arabic spelling) Acca, a silk fabric decorated with gold, named for the city; Accumulator bet, in gambling; Armed Career Criminal Act, in law; Acapulco (nightclub), a nightclub in Halifax, England known as the Acca