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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. [2]
The Institute of Chartered Accountants of Ghana is a professional accountancy organisation. It is the sole such organisation in Ghana with the right to award the Chartered Accountant designation, and with the right to regulate the accountancy profession in Ghana.
As of 2009, ACCA part-time programmes are conducted by lecturers from the Professional Accountancy Department at Griffith College Cork in Limerick; these are papers F4 to F9, P1 to P3, P6, and P7. [5] Similarly, Certified Public Accountant (CPA) programmes Formation 2, Professional 1, and Professional 2 are also available in Limerick. [6]
A past paper is an examination paper from a previous year or previous years, usually used either for exam practice or for tests such as University of Oxford, [1] [2] University of Cambridge [3] College Collections. Exam candidates find past papers valuable in test preparation.
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In the 1990s, ICAN predominantly had members holding qualifications from the London-based Association of Chartered Certified Accountants (ACCA). Although ICAN claimed complete independence from the ACCA, it was under attack for defending the status quo in accountancy practices and for suppressing changes to address local requirements. [7]
The need for accounting technicians were emphasized in the master plan for Accountancy Education in Sri Lanka prepared by the Asian Development Bank Inception Mission in 1986 and following that AATSL was established in December 1987 on the model of the Association of Accounting Technicians (UK) and subsequently AAT Ireland (called Institute of Accounting Technicians Ireland) was formed in ...