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ACCA offers a range of foundation-level certificates and diplomas – collectively referred to as Foundations in Accountancy (FIA) [13] – which provide an entry point for anyone new to accounting and finance and who doesn't meet the minimum entry requirements for the ACCA Qualification (which is three GCSEs and 2 A Levels or equivalent, in ...
OpenTuition.com is an online learning site, providing free online training in accountancy and financial services. Founded by John Moffat in 2008, it is based in Riga, Latvia. OpenTuition has over 500,000 registered students both in the UK and overseas [1] who are studying for the professional accountancy qualifications: ACCA, [2] CIMA [3] and ...
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]
British qualified accountants are full voting members of United Kingdom professional bodies that evaluate individual experience and test competencies for accountants. The term accountant has the same legal protection in the United Kingdom as that given to other professions.
The institute is a member of the Consultative Committee of Accountancy Bodies (CCAB), formed in 1974 by the major accountancy professional bodies in the UK and Ireland. The fragmented nature of the accountancy profession in the UK is in part due to the absence of any legal requirement for an accountant to be a member of one of the many Institutes, as the term accountant does not have legal ...
The Consultative Committee of Accountancy Bodies (CCAB) is an umbrella group of chartered professional bodies of British qualified chartered accountants.The primary objective of the CCAB is to provide a forum for the member bodies to discuss issues of common concern, and where possible, to provide a common voice for the accountancy profession when dealing with the United Kingdom government.
(UK) RQF entry level 3. [2] Level 2 Basic factual knowledge of a field of work or study basic cognitive and practical skills required to use relevant information in order to carry out tasks and to solve routine problems using simple rules and tools work or study under supervision with some autonomy
It is stated in ISA 315 (paragraph A.124) that the auditor should use assertions for classes of transactions, account balances, and presentation and disclosures in sufficient detail to form a basis for the assessment of risks of material misstatement and the design and performance of further audit procedures.