CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available" lang="en" dir="ltr"> <head> <meta charset="UTF-8"> <title>Institute of Chartered Accountants in England and Wales - Wikipedia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )enwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmy", "wgMonthNames":["","January","February","March","April","May","June","July","August","September","October","November","December"],"wgRequestId":"e8c68ae4-4b3f-4dd0-ad8e-c3ec03ba08ec","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Institute_of_Chartered_Accountants_in_England_and_Wales","wgTitle":"Institute of Chartered Accountants in England and Wales","wgCurRevisionId":1230904483,"wgRevisionId":1230904483,"wgArticleId":1272462,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["Webarchive template wayback links","Articles with short description","Short description is different from Wikidata","Use dmy dates from August 2014","1880 establishments in England","Accounting in the United Kingdom","Business organisations based in London","Finance in England","Organisations based in the City of London","Organizations established in 1880","Milton Keynes", "Professional associations based in the United Kingdom","Member bodies of the International Federation of Accountants","Legal regulators of the United Kingdom"],"wgPageViewLanguage":"en","wgPageContentLanguage":"en","wgPageContentModel":"wikitext","wgRelevantPageName":"Institute_of_Chartered_Accountants_in_England_and_Wales","wgRelevantArticleId":1272462,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgRedirectedFrom":"ICAEW","wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":false,"wgFlaggedRevsParams":{"tags":{"status":{"levels":1}}},"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"en","pageLanguageDir":"ltr","pageVariantFallbacks":"en"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":false,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":20000,"wgInternalRedirectTargetUrl": "/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales","wgRelatedArticlesCompat":[],"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q6040044","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","jquery.makeCollapsible.styles":"ready","ext.wikimediamessages.styles":"ready", "ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["mediawiki.action.view.redirect","ext.cite.ux-enhancements","site","mediawiki.page.ready","jquery.makeCollapsible","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.ReferenceTooltips","ext.gadget.switcher","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.growthExperiments.SuggestedEditSession","wikibase.sidebar.tracking"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=en&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cjquery.makeCollapsible.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=en&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=en&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.5"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/en/thumb/d/d0/ICAEW_logo.svg/1200px-ICAEW_logo.svg.png"> <meta property="og:image:width" content="1200"> <meta property="og:image:height" content="1973"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/en/thumb/d/d0/ICAEW_logo.svg/800px-ICAEW_logo.svg.png"> <meta property="og:image:width" content="800"> <meta property="og:image:height" content="1315"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/en/thumb/d/d0/ICAEW_logo.svg/640px-ICAEW_logo.svg.png"> <meta property="og:image:width" content="640"> <meta property="og:image:height" content="1052"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Institute of Chartered Accountants in England and Wales - Wikipedia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//en.m.wikipedia.org/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales"> <link rel="alternate" type="application/x-wiki" title="Edit this page" href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipedia (en)"> <link rel="EditURI" type="application/rsd+xml" href="//en.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://en.wikipedia.org/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en"> <link rel="alternate" type="application/atom+xml" title="Wikipedia Atom feed" href="/w/index.php?title=Special:RecentChanges&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Institute_of_Chartered_Accountants_in_England_and_Wales rootpage-Institute_of_Chartered_Accountants_in_England_and_Wales skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Jump to content</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Main menu" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Main menu</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Main menu</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">hide</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigation </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Main_Page" title="Visit the main page [z]" accesskey="z"><span>Main page</span></a></li><li id="n-contents" class="mw-list-item"><a href="/wiki/Wikipedia:Contents" title="Guides to browsing Wikipedia"><span>Contents</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Current_events" title="Articles related to current events"><span>Current events</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Special:Random" title="Visit a randomly selected article [x]" accesskey="x"><span>Random article</span></a></li><li id="n-aboutsite" class="mw-list-item"><a href="/wiki/Wikipedia:About" title="Learn about Wikipedia and how it works"><span>About Wikipedia</span></a></li><li id="n-contactpage" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us" title="How to contact Wikipedia"><span>Contact us</span></a></li> </ul> </div> </div> <div id="p-interaction" class="vector-menu mw-portlet mw-portlet-interaction" > <div class="vector-menu-heading"> Contribute </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-help" class="mw-list-item"><a href="/wiki/Help:Contents" title="Guidance on how to use and edit Wikipedia"><span>Help</span></a></li><li id="n-introduction" class="mw-list-item"><a href="/wiki/Help:Introduction" title="Learn how to edit Wikipedia"><span>Learn to edit</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikipedia:Community_portal" title="The hub for editors"><span>Community portal</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Special:RecentChanges" title="A list of recent changes to Wikipedia [r]" accesskey="r"><span>Recent changes</span></a></li><li id="n-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_upload_wizard" title="Add images or other media for use on Wikipedia"><span>Upload file</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Main_Page" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="The Free Encyclopedia" src="/static/images/mobile/copyright/wikipedia-tagline-en.svg" width="117" height="13" style="width: 7.3125em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Special:Search" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Search Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Search</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia" aria-label="Search Wikipedia" autocapitalize="sentences" title="Search Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Personal tools"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Appearance" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Appearance</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en" class=""><span>Donate</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:CreateAccount&returnto=Institute+of+Chartered+Accountants+in+England+and+Wales" title="You are encouraged to create an account and log in; however, it is not mandatory" class=""><span>Create account</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:UserLogin&returnto=Institute+of+Chartered+Accountants+in+England+and+Wales" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o" class=""><span>Log in</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Log in and more options" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personal tools" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Personal tools</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="User menu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en"><span>Donate</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:CreateAccount&returnto=Institute+of+Chartered+Accountants+in+England+and+Wales" title="You are encouraged to create an account and log in; however, it is not mandatory"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Create account</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:UserLogin&returnto=Institute+of+Chartered+Accountants+in+England+and+Wales" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Log in</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing"><span>learn more</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y"><span>Contributions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n"><span>Talk</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Overview" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Overview"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Overview</span> </div> </a> <ul id="toc-Overview-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-History" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#History"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>History</span> </div> </a> <ul id="toc-History-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Membership_and_qualifications" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Membership_and_qualifications"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Membership and qualifications</span> </div> </a> <button aria-controls="toc-Membership_and_qualifications-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Membership and qualifications subsection</span> </button> <ul id="toc-Membership_and_qualifications-sublist" class="vector-toc-list"> <li id="toc-ACA_qualification" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#ACA_qualification"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>ACA qualification</span> </div> </a> <ul id="toc-ACA_qualification-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-ACA_exams" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#ACA_exams"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>ACA exams</span> </div> </a> <ul id="toc-ACA_exams-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-ACA_exam_prizes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#ACA_exam_prizes"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>ACA exam prizes</span> </div> </a> <ul id="toc-ACA_exam_prizes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Other_ways_to_membership_and_affiliations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Other_ways_to_membership_and_affiliations"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>Other ways to membership and affiliations</span> </div> </a> <ul id="toc-Other_ways_to_membership_and_affiliations-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Membership_categories" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Membership_categories"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5</span> <span>Membership categories</span> </div> </a> <ul id="toc-Membership_categories-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Regulation_and_discipline" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Regulation_and_discipline"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Regulation and discipline</span> </div> </a> <ul id="toc-Regulation_and_discipline-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Faculties" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Faculties"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Faculties</span> </div> </a> <ul id="toc-Faculties-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-District_Societies" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#District_Societies"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>District Societies</span> </div> </a> <ul id="toc-District_Societies-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Student_Societies" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Student_Societies"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Student Societies</span> </div> </a> <ul id="toc-Student_Societies-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Institute of Chartered Accountants in England and Wales</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 2 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-2" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">2 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales" title="Institute of Chartered Accountants in England and Wales – German" lang="de" hreflang="de" data-title="Institute of Chartered Accountants in England and Wales" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%8B%B1%E5%9B%BD%E5%8B%85%E8%A8%B1%E4%BC%9A%E8%A8%88%E5%A3%AB" title="英国勅許会計士 – Japanese" lang="ja" hreflang="ja" data-title="英国勅許会計士" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q6040044#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales" title="View the content page [c]" accesskey="c"><span>Article</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:Institute_of_Chartered_Accountants_in_England_and_Wales" rel="discussion" title="Discuss improvements to the content page [t]" accesskey="t"><span>Talk</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Change language variant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">English</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Views"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales"><span>Read</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=history" title="Past revisions of this page [h]" accesskey="h"><span>View history</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Tools" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Tools</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Tools</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">hide</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="More options" > <div class="vector-menu-heading"> Actions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales"><span>Read</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=history"><span>View history</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:WhatLinksHere/Institute_of_Chartered_Accountants_in_England_and_Wales" title="List of all English Wikipedia pages containing links to this page [j]" accesskey="j"><span>What links here</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:RecentChangesLinked/Institute_of_Chartered_Accountants_in_England_and_Wales" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k"><span>Related changes</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_Upload_Wizard" title="Upload files [u]" accesskey="u"><span>Upload file</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Special:SpecialPages" title="A list of all special pages [q]" accesskey="q"><span>Special pages</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&oldid=1230904483" title="Permanent link to this revision of this page"><span>Permanent link</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=info" title="More information about this page"><span>Page information</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:CiteThisPage&page=Institute_of_Chartered_Accountants_in_England_and_Wales&id=1230904483&wpFormIdentifier=titleform" title="Information on how to cite this page"><span>Cite this page</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FInstitute_of_Chartered_Accountants_in_England_and_Wales"><span>Get shortened URL</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FInstitute_of_Chartered_Accountants_in_England_and_Wales"><span>Download QR code</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Print/export </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=Institute_of_Chartered_Accountants_in_England_and_Wales&action=show-download-screen" title="Download this page as a PDF file"><span>Download as PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&printable=yes" title="Printable version of this page [p]" accesskey="p"><span>Printable version</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In other projects </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Institute_of_Chartered_Accountants_in_England_and_Wales" hreflang="en"><span>Wikimedia Commons</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q6040044" title="Structured data on this page hosted by Wikidata [g]" accesskey="g"><span>Wikidata item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Redirected from <a href="/w/index.php?title=ICAEW&redirect=no" class="mw-redirect" title="ICAEW">ICAEW</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">UK professional organisation</div> <p class="mw-empty-elt"> </p> <style data-mw-deduplicate="TemplateStyles:r1257001546">.mw-parser-output .infobox-subbox{padding:0;border:none;margin:-3px;width:auto;min-width:100%;font-size:100%;clear:none;float:none;background-color:transparent}.mw-parser-output .infobox-3cols-child{margin:auto}.mw-parser-output .infobox .navbar{font-size:100%}@media screen{html.skin-theme-clientpref-night .mw-parser-output .infobox-full-data:not(.notheme)>div:not(.notheme)[style]{background:#1f1f23!important;color:#f8f9fa}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .infobox-full-data:not(.notheme) div:not(.notheme){background:#1f1f23!important;color:#f8f9fa}}@media(min-width:640px){body.skin--responsive .mw-parser-output .infobox-table{display:table!important}body.skin--responsive .mw-parser-output .infobox-table>caption{display:table-caption!important}body.skin--responsive .mw-parser-output .infobox-table>tbody{display:table-row-group}body.skin--responsive .mw-parser-output .infobox-table tr{display:table-row!important}body.skin--responsive .mw-parser-output .infobox-table th,body.skin--responsive .mw-parser-output .infobox-table td{padding-left:inherit;padding-right:inherit}}</style><table class="infobox vcard"><caption class="infobox-title fn org">Institute of Chartered Accountants in England and Wales</caption><tbody><tr><td colspan="2" class="infobox-image logo"><span typeof="mw:File"><a href="/wiki/File:ICAEW_logo.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/en/thumb/d/d0/ICAEW_logo.svg/150px-ICAEW_logo.svg.png" decoding="async" width="150" height="247" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/d/d0/ICAEW_logo.svg/225px-ICAEW_logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/d/d0/ICAEW_logo.svg/300px-ICAEW_logo.svg.png 2x" data-file-width="149" data-file-height="245" /></a></span></td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;">Abbreviation</th><td class="infobox-data nickname">ICAEW</td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;">Predecessor</th><td class="infobox-data">Incorporated Society of Liverpool Accountants, Institute of Accountants in London and three others</td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;">Formation</th><td class="infobox-data note">11 May 1880<span class="noprint">; 144 years ago</span><span style="display:none"> (<span class="bday dtstart published updated">1880-05-11</span>)</span></td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;">Legal status</th><td class="infobox-data"><a href="/wiki/Royal_charter" title="Royal charter">Chartered</a> body</td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;">Headquarters</th><td class="infobox-data"><a href="/wiki/London" title="London">London</a>, <a href="/wiki/EC_postcode_area" title="EC postcode area">EC2</a></td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Membership </div></th><td class="infobox-data">169,500<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup></td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">President</div></th><td class="infobox-data">Malcolm Bacchus<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Deputy President</div></th><td class="infobox-data">Derek Blair<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup></td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Vice President</div></th><td class="infobox-data">Caroline Smale<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup></td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Chief Executive</div></th><td class="infobox-data">Alan Vallance<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup></td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;">Website</th><td class="infobox-data"><span class="url"><a rel="nofollow" class="external text" href="http://icaew.com">icaew<wbr />.com</a></span></td></tr></tbody></table> <p>The <b>Institute of Chartered Accountants in England and Wales</b> (<b>ICAEW</b>) is a professional membership organisation that promotes, develops and supports chartered accountants and students around the world. As of December 2023, it has over 208,000 members and students in 146 countries. ICAEW was established by <a href="/wiki/Royal_charter" title="Royal charter">royal charter</a> in 1880.<sup id="cite_ref-Perks16_6-0" class="reference"><a href="#cite_note-Perks16-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Overview">Overview</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=1" title="Edit section: Overview"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The institute is a member of the <a href="/wiki/Consultative_Committee_of_Accountancy_Bodies" title="Consultative Committee of Accountancy Bodies">Consultative Committee of Accountancy Bodies</a> (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 <i>accountant</i> does not have legal protection. However, a person must belong to ICAEW, <a href="/wiki/Institute_of_Chartered_Accountants_of_Scotland" title="Institute of Chartered Accountants of Scotland">ICAS</a> or <a href="/wiki/Chartered_Accountants_Ireland" title="Chartered Accountants Ireland">CAI</a> to hold themselves out as a <i><a href="/wiki/Chartered_accountant" title="Chartered accountant">chartered accountant</a></i> in the UK (although there are other chartered bodies of <a href="/wiki/British_qualified_accountants" title="British qualified accountants">British qualified accountants</a> whose members are likewise authorised to conduct restricted work such as <a href="/wiki/Financial_audit" title="Financial audit">auditing</a>). </p><p>The institute is also a founder member of Chartered Accountants Worldwide (CAW), an international network of accountancy bodies which represents over 1.8 million members and students in more than 190 countries. </p><p>ICAEW has two offices in the United Kingdom; at their headquarters, <a href="/wiki/Chartered_Accountants_Hall" class="mw-redirect" title="Chartered Accountants Hall">Chartered Accountants' Hall</a> in <a href="/wiki/Moorgate" title="Moorgate">Moorgate</a>, London and in <a href="/wiki/Central_Milton_Keynes" title="Central Milton Keynes">Central Milton Keynes</a> at the <a href="/wiki/Hub:MK" class="mw-redirect" title="Hub:MK">Hub:MK</a> complex. It also has offices in Belgium (Europe Region), China (Beijing, Shanghai), Hong Kong SAR, Indonesia, Vietnam, Malaysia, Singapore and the United Arab Emirates (Middle East, Africa and South East Asia Region).<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-china1_8-0" class="reference"><a href="#cite_note-china1-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=2" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Until the mid-nineteenth century, the role of accountants in England and Wales was restricted to that of bookkeepers, in that accountants merely maintained records of what other business people had purchased and sold. However, with the growth of the <a href="/wiki/Limited_liability_company" title="Limited liability company">limited liability company</a> and large scale manufacturing and logistic in <a href="/wiki/Victorian_era" title="Victorian era">Victorian</a> <a href="/wiki/United_Kingdom_of_Great_Britain_and_Ireland" title="United Kingdom of Great Britain and Ireland">Britain</a>, a demand was created for more technically proficient accountants to deal with the increasing complexity of accounting transactions dealing with depreciation of assets, inventory valuation and the Companies legislation being introduced. </p><p>To improve their status and combat criticism of low standards, accountants in the cities of Britain formed <a href="/wiki/Professional_bodies" class="mw-redirect" title="Professional bodies">professional bodies</a>. ICAEW was formed from the five of these associations that existed in England prior to its establishment by <a href="/wiki/Royal_charter" title="Royal charter">royal charter</a> in May 1880.<sup id="cite_ref-Perks16_6-1" class="reference"><a href="#cite_note-Perks16-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <ol><li>The <b>Incorporated Society of Liverpool Accountants</b>, formed in January 1870;<sup id="cite_ref-Perks16_6-2" class="reference"><a href="#cite_note-Perks16-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup></li> <li>The <b>Institute of Accountants in London</b> was formed in November 1870,<sup id="cite_ref-Perks16_6-3" class="reference"><a href="#cite_note-Perks16-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> comprising 37 members under the leadership of William Quilter. In 1871, standards for membership were established with new members having to show knowledge and aptitude through successfully passing an oral examination. Initially the London Institute restricted its membership to that city, but as other institutes were established elsewhere (for example, in <a href="/wiki/Manchester" title="Manchester">Manchester</a> and <a href="/wiki/Sheffield" title="Sheffield">Sheffield</a>) it was decided to remove this restriction and as such in 1872 it simply became known as the Institute of Accountants to reflect its new national coverage;</li> <li>The <b>Manchester Institute of Accountants</b>, formed in February 1871;<sup id="cite_ref-Perks16_6-4" class="reference"><a href="#cite_note-Perks16-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup></li> <li>The <b>Society of Accountants in England</b> (1872);<sup id="cite_ref-Perks16_6-5" class="reference"><a href="#cite_note-Perks16-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup></li> <li>The <b>Sheffield Institute of Accountants</b> (1877).<sup id="cite_ref-Perks16_6-6" class="reference"><a href="#cite_note-Perks16-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup></li></ol> <p>In 1920, following the <a href="/wiki/Sex_Disqualification_(Removal)_Act_1919" title="Sex Disqualification (Removal) Act 1919">Sex Disqualification (Removal) Act 1919</a>, the organisation admitted <a href="/wiki/Mary_Harris_Smith" title="Mary Harris Smith">Mary Harris Smith</a>, who became the first woman chartered accountant in the world.<sup id="cite_ref-:0_9-0" class="reference"><a href="#cite_note-:0-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p><p>The headquarters of the institute, Chartered Accountants' Hall, in the City of London, which was designed in the Italian Renaissance style by <a href="/wiki/John_Belcher_(architect)" title="John Belcher (architect)">John Belcher</a> and built by <a href="/wiki/Trollope_%26_Colls" title="Trollope & Colls">Colls & Sons</a>, was completed in 1892.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> It is widely regarded as one of the finest examples of <a href="/wiki/Victorian_Baroque_architecture" class="mw-redirect" title="Victorian Baroque architecture">Victorian Baroque architecture</a>. <a href="/wiki/William_Whitfield_(architect)" title="William Whitfield (architect)">Sir William Whitfield</a> designed the 1964–70 extension and new entrance.<sup id="cite_ref-OI_11-0" class="reference"><a href="#cite_note-OI-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p><p>In 1948, the institute received a Supplemental Charter. In 1957, ICAEW merged with the Society of Incorporated Accountants (founded in 1885 as the Society of Incorporated Accountants and Auditors).<sup id="cite_ref-Perks16_6-7" class="reference"><a href="#cite_note-Perks16-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>In 2019, as part of their celebration of 100 years of women being able to work as Chartered Accountants, ICAEW published a booklet on 100 years of women in Chartered Accountancy<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> and launched a campaign to collect the stories of women members in chartered accountancy.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> In 2020, ICAEW announced the commissioning of a blue plaque to honour their first female member Mary Harris Smith.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Membership_and_qualifications">Membership and qualifications</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=3" title="Edit section: Membership and qualifications"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In order to become an ICAEW Chartered Accountant, it is necessary to achieve the ACA qualification.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="ACA_qualification">ACA qualification</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=4" title="Edit section: ACA qualification"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The ACA comprises four core elements that must be successfully completed. These are; professional development; ethics and professional scepticism; accountancy, finance and business modules; and practical work experience. </p><p>Professional development prepares students to successfully handle a variety of different situations they encounter throughout their career, improving their ability and performance in areas such as communication, decision-making, problem-solving and technical competence. </p><p>Ethics is embedded throughout the ACA qualification, developing students’ ethical capabilities to make suitable decisions, This is through an online programme based on the ICAEW Code of Ethics, the integration of ethical issues into all ACA exams and the practical application of ethical skills and behaviours within students’ work experience. </p><p>Practical work experience is undertaken as part of a training agreement with an authorised training employer or principal. Students must complete 450 days, which normally takes between three and five years. Experience can be completed in at least one of six categories: accounting; audit and assurance; financial management; information technology; insolvency; taxation. </p> <div class="mw-heading mw-heading3"><h3 id="ACA_exams">ACA exams</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=5" title="Edit section: ACA exams"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There are 15 exams which are all computer based,<sup id="cite_ref-icaew.com_16-0" class="reference"><a href="#cite_note-icaew.com-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> spread across the Certificate level, the Professional level, and the Advanced level. Certificate level exams can be sat throughout the year at either dedicated test centres or at the candidate's own location via remote invigilation. Results of the Certificate level exams are provided to candidates within 24 hours of sitting the exams. The Professional and Advanced level exams are long-form scenario and case based exams, consisting of 2.5-4 hour examinations. Results of Professional and Advanced level exams are provided to candidates some several weeks after sitting the exams, and are published online, although candidates can choose to remain anonymous and have their name excluded from publishing. All of the Certificate level exams are closed book. The Professional level exams are a mixture of fully <a href="/wiki/Test_(assessment)" class="mw-redirect" title="Test (assessment)">open book</a>, fully closed book, or permitting approved texts (such as <a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">IFRS</a> publications or tax tables). All of the Advanced level exams are fully open book, with two of the exams having advanced information. </p> <div class="mw-heading mw-heading3"><h3 id="ACA_exam_prizes">ACA exam prizes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=6" title="Edit section: ACA exam prizes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ICAEW awards prizes to high-scoring candidates in the ACA exams, including the Certificate level.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> There are subject-specific prizes for the best performance in a particular exam, and annual prizes for the highest marks across all the exams for a particular level. The subject-specific prizes can be awarded multiple times per year, reflecting the multiple sittings of exams each year; for the Professional level, there are 3-4 sittings per year for each exam, whilst for the Advanced level, there are 2 sittings per year for each exam. Prizes can be awarded jointly to multiple candidates. </p> <div class="mw-heading mw-heading3"><h3 id="Other_ways_to_membership_and_affiliations">Other ways to membership and affiliations</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=7" title="Edit section: Other ways to membership and affiliations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some members of professional accountancy bodies within the European Union are eligible to apply for ICAEW membership under either the Statutory Audit Directive or the Recognition of Professional Qualifications (RPQ) Directive. </p><p>In 2010, ICAEW introduced its "Pathways to Membership" programme,<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> which allows fully qualified members from certain professional bodies to apply for membership based on their experience. </p><p>There are also various other routes to membership, including reciprocal arrangements, advanced credit arrangements and common content arrangements with other professional accountancy bodies around the world.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Membership_categories">Membership categories</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=8" title="Edit section: Membership categories"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Members have the designation ACA (Associate Chartered Accountant) or FCA (Fellow Chartered Accountant) after their name.<sup id="cite_ref-Fellowship_20-0" class="reference"><a href="#cite_note-Fellowship-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p><p>Fellowship is intended to designate those who have achieved a higher level of professional experience. It is awarded on application, and at no additional cost, to those members who have attained at least ten years of membership and who, at the date of application, have complied with the institute's requirements on continuing professional development in the preceding three years and have no outstanding disciplinary charges against them.<sup id="cite_ref-Fellowship_20-1" class="reference"><a href="#cite_note-Fellowship-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Regulation_and_discipline">Regulation and discipline</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=9" title="Edit section: Regulation and discipline"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>As an improvement regulator, ICAEW works to protect the public by making sure ICAEW Chartered Accountants, firms that are regulated by ICAEW and students studying with ICAEW maintain the highest standards of professional competency and conduct. An improvement regulator works to educate as well as monitor the quality of its firms and members’ work and enforce change (change can include restrictions, penalties, exclusion from membership or from working in a regulated area) when needed. To ensure impartiality, the regulatory and disciplinary roles of ICAEW are carried out by a separate department, the Professional Standards Department. All of this work is overseen by several layers of independent governance; an independent board, the (IRB) and regulatory and disciplinary committees (at least half of each board must be lay members (non-accountants)) and oversight bodies including the Financial Reporting Council and the Insolvency Service. </p> <div class="mw-heading mw-heading2"><h2 id="Faculties">Faculties</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=10" title="Edit section: Faculties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ICAEW has seven faculties, each run by an in-house team working together with members who are experts in their particular sector:<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p> <ol><li>Audit and Assurance</li> <li>Corporate Finance</li> <li>Corporate Reporting</li> <li>Financial Services: Banking</li> <li>Financial Services: Insurance</li> <li>Financial Services: Investment Management</li> <li>Tax</li></ol> <p>The Tax Faculty was the first to be formed in 1990. The monthly TAXline publication started in 1991, and an annual Technical Review (now Tax Planning) was first published in October 1992. The Tax Faculty joined the <a href="/wiki/Conf%C3%A9d%C3%A9ration_Fiscale_Europ%C3%A9enne" title="Confédération Fiscale Européenne">Confédération Fiscale Européenne</a> (CFE) in 2001. </p> <div class="mw-heading mw-heading2"><h2 id="District_Societies">District Societies</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=11" title="Edit section: District Societies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ICAEW has 25 local member networks and societies across the UK and the Crown Dependencies. These local networks and societies play a crucial role in supporting ICAEW members in their respective local areas providing: </p> <ul><li>Support and engagement with a range of activities and events to help members stay up to date with industry trends and regulations</li> <li>Engagement with local economies, including actively engaging with key local stakeholders such as businesses, local policy makers and other professional organisations</li> <li>Professional networking providing opportunities for career development, knowledge sharing, and building professional relationships</li> <li>Knowledge sharing to help members stay informed about industry developments and best practices</li> <li>Advocacy - represent the interests of ICAEW and its members who are working in the business community at the local level.</li></ul> <p>Local networks help members connect, learn, and contribute to their local economies while upholding the reputation of the chartered accountant qualification. </p> <div class="mw-heading mw-heading2"><h2 id="Student_Societies">Student Societies</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=12" title="Edit section: Student Societies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There are 26 UK Students’ societies, some of which have existed for over 100 years, as well as international student networks. Further information can be found <a rel="nofollow" class="external text" href="https://www.icaew.com/for-current-aca-students/student-support-and-benefits/student-societies-and-groups">here</a>. </p><p>The work of the student societies is key to encouraging the active engagement of ACA students with ICAEW at a local level. More specifically, this is achieved by: </p> <ul><li>Advancing members’ education continuously.</li> <li>Acting as a channel of communication between students, ICAEW, the Student Council, and any other relevant bodies.</li> <li>Providing opportunities for networking, which enable students to develop intellectually, socially and professionally.</li></ul> <p>The student societies run a range of programmes and activity over the course of a year all of which complement the students’ ACA studies. </p><p>Events and activities are varied and typically cover revision sessions, career development seminars and a range of networking events such as annual dinners and quiz nights. </p><p>The ICAEW Student Council (ISC) is the representative body for student societies, bringing together representatives from each of the student societies to provide a voice and a feedback mechanism for the students. </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=13" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/British_qualified_accountants" title="British qualified accountants">British qualified accountants</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=14" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/about-icaew/who-we-are">"Who we are"</a>. <i>www.icaew.com</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20190328164717/https://www.icaew.com/about-icaew/who-we-are">Archived</a> from the original on 28 March 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">1 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=Who+we+are&rft_id=https%3A%2F%2Fwww.icaew.com%2Fabout-icaew%2Fwho-we-are&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/about-icaew/news/2024-news-releases/malcolm-bacchus-becomes-icaew-president-june-2024">"Bacchus, Malcolm"</a>. <i>www.icaew.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">6 June</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=Bacchus%2C+Malcolm&rft_id=https%3A%2F%2Fwww.icaew.com%2Fabout-icaew%2Fnews%2F2024-news-releases%2Fmalcolm-bacchus-becomes-icaew-president-june-2024&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/about-icaew/news/2024-news-releases/malcolm-bacchus-becomes-icaew-president-june-2024">"Blair, Alan"</a>. <i>www.icaew.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">6 June</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=Blair%2C+Alan&rft_id=https%3A%2F%2Fwww.icaew.com%2Fabout-icaew%2Fnews%2F2024-news-releases%2Fmalcolm-bacchus-becomes-icaew-president-june-2024&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/about-icaew/news/2024-news-releases/malcolm-bacchus-becomes-icaew-president-june-2024">"Smale, Caroline"</a>. <i>www.icaew.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">6 June</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=Smale%2C+Caroline&rft_id=https%3A%2F%2Fwww.icaew.com%2Fabout-icaew%2Fnews%2F2024-news-releases%2Fmalcolm-bacchus-becomes-icaew-president-june-2024&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/insights/viewpoints-on-the-news/2023/oct-2023/alan-vallance-announced-as-new-icaew-chief-executive">"Vallance, Alan"</a>. <i>www.icaew.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">1 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=Vallance%2C+Alan&rft_id=https%3A%2F%2Fwww.icaew.com%2Finsights%2Fviewpoints-on-the-news%2F2023%2Foct-2023%2Falan-vallance-announced-as-new-icaew-chief-executive&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-Perks16-6"><span class="mw-cite-backlink">^ <a href="#cite_ref-Perks16_6-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Perks16_6-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Perks16_6-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-Perks16_6-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-Perks16_6-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-Perks16_6-5"><sup><i><b>f</b></i></sup></a> <a href="#cite_ref-Perks16_6-6"><sup><i><b>g</b></i></sup></a> <a href="#cite_ref-Perks16_6-7"><sup><i><b>h</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPerks1993" class="citation book cs1">Perks, R. W. (1993). <i>Accounting and Society</i>. London: <a href="/wiki/Chapman_%26_Hall" title="Chapman & Hall">Chapman & Hall</a>. p. 16. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-412-47330-2" title="Special:BookSources/978-0-412-47330-2"><bdi>978-0-412-47330-2</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Accounting+and+Society&rft.place=London&rft.pages=16&rft.pub=Chapman+%26+Hall&rft.date=1993&rft.isbn=978-0-412-47330-2&rft.aulast=Perks&rft.aufirst=R.+W.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100830061725/http://www.icaew.com/index.cfm/route/169318/icaew_ga/en/Home/Press_and_policy/Press_and_policy_home/ICAEW_opens_Middle_East_regional_office">"ICAEW opens Middle East regional office"</a>. ICAEW. Archived from <a rel="nofollow" class="external text" href="http://www.icaew.com/index.cfm/route/169318/icaew_ga/en/Home/Press_and_policy/Press_and_policy_home/ICAEW_opens_Middle_East_regional_office">the original</a> on 30 August 2010<span class="reference-accessdate">. Retrieved <span class="nowrap">8 January</span> 2010</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=ICAEW+opens+Middle+East+regional+office&rft.pub=ICAEW&rft_id=http%3A%2F%2Fwww.icaew.com%2Findex.cfm%2Froute%2F169318%2Ficaew_ga%2Fen%2FHome%2FPress_and_policy%2FPress_and_policy_home%2FICAEW_opens_Middle_East_regional_office&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-china1-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-china1_8-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.accountancyage.com/aa/news/2039893/icaew-pushes-regional-expansion-china">ICAEW pushes regional expansion in China</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110517155412/http://www.accountancyage.com/aa/news/2039893/icaew-pushes-regional-expansion-china">Archived</a> 17 May 2011 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, <i><a href="/wiki/Accountancy_Age" title="Accountancy Age">Accountancy Age</a></i>, 4 April 2011</span> </li> <li id="cite_note-:0-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-:0_9-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWalker2019" class="citation journal cs1">Walker, Stephen P. (14 March 2019). "Smith, Mary Harris". <i><a href="/wiki/Oxford_Dictionary_of_National_Biography" class="mw-redirect" title="Oxford Dictionary of National Biography">Oxford Dictionary of National Biography</a></i>. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1093%2Fodnb%2F9780198614128.013.111926">10.1093/odnb/9780198614128.013.111926</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Oxford+Dictionary+of+National+Biography&rft.atitle=Smith%2C+Mary+Harris&rft.date=2019-03-14&rft_id=info%3Adoi%2F10.1093%2Fodnb%2F9780198614128.013.111926&rft.aulast=Walker&rft.aufirst=Stephen+P.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.nationalarchives.gov.uk/a2a/records.aspx?cat=074-btrl&cid=0">"Trollope & Colls"</a>. National Archives. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20131101181550/http://www.nationalarchives.gov.uk/a2a/records.aspx?cat=074-btrl&cid=0">Archived</a> from the original on 1 November 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">27 July</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Trollope+%26+Colls&rft.pub=National+Archives&rft_id=http%3A%2F%2Fwww.nationalarchives.gov.uk%2Fa2a%2Frecords.aspx%3Fcat%3D074-btrl%26cid%3D0&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-OI-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-OI_11-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation journal cs1"><a rel="nofollow" class="external text" href="http://oxfordindex.oup.com/view/10.1093/oi/authority.20110803122322799">"Sir William Whitfield"</a>. <i>Oxford Index</i>. OUP. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20141205065650/http://oxfordindex.oup.com/view/10.1093/oi/authority.20110803122322799">Archived</a> from the original on 5 December 2014<span class="reference-accessdate">. Retrieved <span class="nowrap">30 November</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Oxford+Index&rft.atitle=Sir+William+Whitfield&rft_id=http%3A%2F%2Foxfordindex.oup.com%2Fview%2F10.1093%2Foi%2Fauthority.20110803122322799&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/-/media/corporate/files/about-icaew/100-years-of-women/100-years-booklet.ashx?la=en">"100 Years of women in Chartered Accountancy"</a>. 2019. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20201231191213/https://www.icaew.com/-/media/corporate/files/about-icaew/100-years-of-women/100-years-booklet.ashx?la=en">Archived</a> from the original on 31 December 2020<span class="reference-accessdate">. Retrieved <span class="nowrap">5 May</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=100+Years+of+women+in+Chartered+Accountancy&rft.date=2019&rft_id=https%3A%2F%2Fwww.icaew.com%2F-%2Fmedia%2Fcorporate%2Ffiles%2Fabout-icaew%2F100-years-of-women%2F100-years-booklet.ashx%3Fla%3Den&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/about-icaew/campaigns/celebrating-100-years-of-women-in-chartered-accountancy/stories">"Your stories"</a>. <i>www.icaew.com</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20200921042442/https://www.icaew.com/about-icaew/campaigns/celebrating-100-years-of-women-in-chartered-accountancy/stories">Archived</a> from the original on 21 September 2020<span class="reference-accessdate">. Retrieved <span class="nowrap">5 May</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=Your+stories&rft_id=https%3A%2F%2Fwww.icaew.com%2Fabout-icaew%2Fcampaigns%2Fcelebrating-100-years-of-women-in-chartered-accountancy%2Fstories&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/insights/viewpoints-on-the-news/2020/may-2020/icaew-secures-women-in-accountancy-centenary-blue-plaque">"ICAEW secures women in accountancy centenary blue plaque"</a>. <i>www.icaew.com</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20200511024950/https://www.icaew.com/insights/viewpoints-on-the-news/2020/may-2020/icaew-secures-women-in-accountancy-centenary-blue-plaque">Archived</a> from the original on 11 May 2020<span class="reference-accessdate">. Retrieved <span class="nowrap">5 May</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=ICAEW+secures+women+in+accountancy+centenary+blue+plaque&rft_id=https%3A%2F%2Fwww.icaew.com%2Finsights%2Fviewpoints-on-the-news%2F2020%2Fmay-2020%2Ficaew-secures-women-in-accountancy-centenary-blue-plaque&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/learning-and-development/aca">"ACA"</a>. <i>www.icaew.com</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20191008131257/https://www.icaew.com/learning-and-development/aca">Archived</a> from the original on 8 October 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">8 October</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=ACA&rft_id=https%3A%2F%2Fwww.icaew.com%2Flearning-and-development%2Faca&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-icaew.com-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-icaew.com_16-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/for-current-aca-students/exam-resources">"ACA exam resources"</a>. <i>www.icaew.com</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20191215221007/https://www.icaew.com/for-current-aca-students/exam-resources">Archived</a> from the original on 15 December 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">17 May</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=ACA+exam+resources&rft_id=https%3A%2F%2Fwww.icaew.com%2Ffor-current-aca-students%2Fexam-resources&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/-/media/corporate/files/groups-and-networks/local-groups-and-societies/east-of-england/south-essex/icaew-prizegiving-april-2019.ashx">"INTERNATIONAL PRIZEGIVING CEREMONY"</a>. <i>www.icaew.com</i>. 16 April 2019. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20191215192013/https://www.icaew.com/-/media/corporate/files/groups-and-networks/local-groups-and-societies/east-of-england/south-essex/icaew-prizegiving-april-2019.ashx">Archived</a> from the original on 15 December 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">15 December</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=INTERNATIONAL+PRIZEGIVING+CEREMONY&rft.date=2019-04-16&rft_id=https%3A%2F%2Fwww.icaew.com%2F-%2Fmedia%2Fcorporate%2Ffiles%2Fgroups-and-networks%2Flocal-groups-and-societies%2Feast-of-england%2Fsouth-essex%2Ficaew-prizegiving-april-2019.ashx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/membership/becoming-a-member/members-of-other-bodies/campaigns/pathways-to-membership">"Pathways to Membership"</a>. <i>www.icaew.com</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20190917235308/https://www.icaew.com/membership/becoming-a-member/members-of-other-bodies/campaigns/pathways-to-membership">Archived</a> from the original on 17 September 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">8 October</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=Pathways+to+Membership&rft_id=https%3A%2F%2Fwww.icaew.com%2Fmembership%2Fbecoming-a-member%2Fmembers-of-other-bodies%2Fcampaigns%2Fpathways-to-membership&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.icaew.com/membership/becoming-a-member/members-of-other-bodies/members-of-other-bodies-a-z">"Members of other bodies A-Z"</a>. <i>www.icaew.com</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20191008131255/https://www.icaew.com/membership/becoming-a-member/members-of-other-bodies/members-of-other-bodies-a-z">Archived</a> from the original on 8 October 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">8 October</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.icaew.com&rft.atitle=Members+of+other+bodies+A-Z&rft_id=https%3A%2F%2Fwww.icaew.com%2Fmembership%2Fbecoming-a-member%2Fmembers-of-other-bodies%2Fmembers-of-other-bodies-a-z&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-Fellowship-20"><span class="mw-cite-backlink">^ <a href="#cite_ref-Fellowship_20-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Fellowship_20-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.icaew.com/en/members/membership-information/fellowship">"Fellowship"</a>. ICAEW. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160304045341/http://www.icaew.com/en/members/membership-information/fellowship">Archived</a> from the original on 4 March 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">11 January</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Fellowship&rft.pub=ICAEW&rft_id=http%3A%2F%2Fwww.icaew.com%2Fen%2Fmembers%2Fmembership-information%2Ffellowship&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.icaew.com/en/join-us/join-a-faculty">"Join a faculty"</a>. ICAEW. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20151122142301/http://www.icaew.com/en/join-us/join-a-faculty">Archived</a> from the original on 22 November 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">11 January</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Join+a+faculty&rft.pub=ICAEW&rft_id=http%3A%2F%2Fwww.icaew.com%2Fen%2Fjoin-us%2Fjoin-a-faculty&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInstitute+of+Chartered+Accountants+in+England+and+Wales" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&action=edit&section=15" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.icaew.com/">ICAEW official website</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20111113154007/http://www.frc.org.uk/pob/publications/index.cfm?mode=list&cID=1">Key Facts and Trends in the UK Accountancy Profession</a>, annual publication by the <a href="/wiki/Professional_Oversight_Board" class="mw-redirect" title="Professional Oversight Board">Professional Oversight Board</a></li> <li><a href="/wiki/Fraud_Advisory_Panel" title="Fraud Advisory Panel">Fraud Advisory Panel</a> charity, founder and funding member</li> <li><a rel="nofollow" class="external text" href="https://www.icaew.com/regulation/">ICAEW as Improvement Regulator</a></li> <li><a rel="nofollow" class="external text" href="https://www.icaew.com/about-icaew/who-we-are/governance/icaew-regulatory-board/">ICAEW Regulatory Board</a></li> <li><a rel="nofollow" class="external text" href="https://www.icaew.com/about-icaew/who-we-are/governance/professional-standards-committees/">Regulatory and Disciplinary committees</a></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="IFAC_Member_Bodies_and_Associates" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:IFAC_Members" title="Template:IFAC Members"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:IFAC_Members" title="Template talk:IFAC Members"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:IFAC_Members" title="Special:EditPage/Template:IFAC Members"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="IFAC_Member_Bodies_and_Associates" style="font-size:114%;margin:0 4em"><a href="/wiki/International_Federation_of_Accountants" title="International Federation of Accountants">IFAC</a> <a href="/wiki/IFAC_Member_Bodies_and_Associates" title="IFAC Member Bodies and Associates">Member Bodies and Associates</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Asia</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0;padding:0.25em 0; line-height:1.5em;"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Iranian_Institute_of_Certified_Accountants" title="Iranian Institute of Certified Accountants">IICA</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_India" class="mw-redirect" title="Institute of Chartered Accountants of India">ICAI</a></li> <li><a href="/wiki/Institute_of_Cost_Accountants_of_India" title="Institute of Cost Accountants of India">ICMAI (formerly ICWAI)</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Nepal" title="Institute of Chartered Accountants of Nepal">ICAN</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Sri_Lanka" title="Institute of Chartered Accountants of Sri Lanka">ICASL</a></li> <li><a href="/wiki/Institute_of_Certified_Management_Accountants_of_Sri_Lanka" title="Institute of Certified Management Accountants of Sri Lanka">ICMASL</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Bangladesh" class="mw-redirect" title="Institute of Chartered Accountants of Bangladesh">ICAB</a></li> <li><a href="/wiki/Institute_of_Cost_and_Management_Accountants_of_Bangladesh" title="Institute of Cost and Management Accountants of Bangladesh">ICMAB</a></li> <li><a href="/wiki/Institute_of_Cost_and_Management_Accountants_of_Pakistan" title="Institute of Cost and Management Accountants of Pakistan">ICMAP</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Pakistan" title="Institute of Chartered Accountants of Pakistan">ICAP</a></li> <li><a href="/wiki/Institute_of_Certified_Public_Accountants_in_Israel" title="Institute of Certified Public Accountants in Israel">ICPAI</a></li> <li><a href="/wiki/Pakistan_Institute_of_Public_Finance_Accountants" title="Pakistan Institute of Public Finance Accountants">PIPFA</a></li> <li><a href="/wiki/Malaysian_Institute_of_Accountants" title="Malaysian Institute of Accountants">MIA</a></li> <li><a href="/wiki/Chinese_Institute_of_Certified_Public_Accountants" title="Chinese Institute of Certified Public Accountants">CICPA</a></li> <li><a href="/wiki/Hong_Kong_Institute_of_Certified_Public_Accountants" title="Hong Kong Institute of Certified Public Accountants">HKICPA</a></li> <li><a href="/wiki/Institute_of_Singapore_Chartered_Accountants" title="Institute of Singapore Chartered Accountants">ISCA</a></li> <li><a href="/wiki/Philippine_Institute_of_Certified_Public_Accountants" title="Philippine Institute of Certified Public Accountants">PICPA</a></li> <li><a href="/wiki/Iraqi_Union_of_Accountants_and_Auditors" title="Iraqi Union of Accountants and Auditors">IUAA</a></li> <li><a href="/wiki/Indonesian_Institute_of_Accountants" class="mw-redirect" title="Indonesian Institute of Accountants">IAI</a></li> <li><a href="/wiki/Japanese_Institute_of_Certified_Public_Accountants" title="Japanese Institute of Certified Public Accountants">JICPA</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Africa</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0;padding:0.25em 0; line-height:1.5em;"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Liberian_Institute_of_Certified_Public_Accountants" title="Liberian Institute of Certified Public Accountants">LICPA</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Ghana" title="Institute of Chartered Accountants of Ghana">ICAG</a></li> <li><a href="/wiki/Institute_of_Certified_Public_Accountants_of_Kenya" title="Institute of Certified Public Accountants of Kenya">ICPAK</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Namibia" title="Institute of Chartered Accountants of Namibia">ICAN</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Nigeria" title="Institute of Chartered Accountants of Nigeria">ICAN</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Sierra_Leone" title="Institute of Chartered Accountants of Sierra Leone">ICASL</a></li> <li><a href="/wiki/Ordre_National_des_Experts_Comptables_et_Comptables_Agr%C3%A9%C3%A9s_du_S%C3%A9n%C3%A9gal" title="Ordre National des Experts Comptables et Comptables Agréés du Sénégal">ONECCA</a></li> <li><a href="/wiki/South_African_Institute_of_Chartered_Accountants" title="South African Institute of Chartered Accountants">SAICA</a></li> <li><a href="/wiki/South_African_Institute_of_Professional_Accountants" title="South African Institute of Professional Accountants">SAIPA</a></li> <li><a href="/wiki/National_Board_of_Accountants_and_Auditors" title="National Board of Accountants and Auditors">NBAA</a></li> <li><a href="/wiki/Ordre_des_Experts_Comptables_de_Tunisie" title="Ordre des Experts Comptables de Tunisie">OECT</a></li> <li><a href="/wiki/Institute_of_Certified_Public_Accountants_of_Uganda" title="Institute of Certified Public Accountants of Uganda">ICPAU</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Zimbabwe" title="Institute of Chartered Accountants of Zimbabwe">ICAZ</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Europe</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0;padding:0.25em 0; line-height:1.5em;"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Association_of_Accounting_Technicians" title="Association of Accounting Technicians">AAT</a></li> <li><a href="/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants">ACCA</a></li> <li><a href="/wiki/Chartered_Accountants_Ireland" title="Chartered Accountants Ireland">CA Ireland</a></li> <li><a href="/wiki/CPA_Ireland" class="mw-redirect" title="CPA Ireland">CPA Ireland</a></li> <li><a href="/wiki/Chartered_Institute_of_Management_Accountants" title="Chartered Institute of Management Accountants">CIMA</a></li> <li><a href="/wiki/Chartered_Institute_of_Public_Finance_and_Accountancy" title="Chartered Institute of Public Finance and Accountancy">CIPFA</a></li> <li><a class="mw-selflink selflink">ICAEW</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Scotland" title="Institute of Chartered Accountants of Scotland">ICAS</a></li> <li><a href="/wiki/Institut_der_Wirtschaftspr%C3%BCfer_in_Deutschland" title="Institut der Wirtschaftsprüfer in Deutschland">IDW</a></li> <li><a href="/wiki/Institute_of_Authorized_Chartered_Auditors_of_Albania" title="Institute of Authorized Chartered Auditors of Albania">IEKA</a></li> <li><a href="/wiki/Institute_of_Financial_Accountants" title="Institute of Financial Accountants">IFA</a></li> <li><a href="/wiki/Ordre_des_Experts-Comptables" title="Ordre des Experts-Comptables">OEC</a></li> <li><a href="https://de.wikipedia.org/wiki/Kammer_der_Wirtschaftstreuh%C3%A4nder" class="extiw" title="de:Kammer der Wirtschaftstreuhänder">KWT</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Americas</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0;padding:0.25em 0; line-height:1.5em;"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">AICPA</a></li> <li><a href="/wiki/Institute_of_Management_Accountants" title="Institute of Management Accountants">CMA USA</a></li> <li><a href="/wiki/Bahamas_Institute_of_Chartered_Accountants" title="Bahamas Institute of Chartered Accountants">BICA</a></li> <li><a href="/wiki/CPA_Canada" title="CPA Canada">CPA Canada</a></li> <li><a href="/wiki/Cayman_Islands_Society_of_Professional_Accountants" title="Cayman Islands Society of Professional Accountants">CISPA</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Barbados" title="Institute of Chartered Accountants of Barbados">ICAB</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Guyana" title="Institute of Chartered Accountants of Guyana">ICAG</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Jamaica" title="Institute of Chartered Accountants of Jamaica">ICAJ</a></li> <li><a href="/wiki/Institute_of_Chartered_Accountants_of_Trinidad_and_Tobago" title="Institute of Chartered Accountants of Trinidad and Tobago">ICATT</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Oceania</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0;padding:0.25em 0; line-height:1.5em;"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Chartered_Accountants_Australia_and_New_Zealand" title="Chartered Accountants Australia and New Zealand">CA ANZ</a></li> <li><a href="/wiki/CPA_Australia" title="CPA Australia">CPA Australia</a></li> <li><a href="/wiki/Institute_of_Public_Accountants" title="Institute of Public Accountants">IPA</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"><style data-mw-deduplicate="TemplateStyles:r1038841319">.mw-parser-output .tooltip-dotted{border-bottom:1px dotted;cursor:help}</style></div><div role="navigation" class="navbox authority-control" aria-labelledby="Authority_control_databases_frameless&#124;text-top&#124;10px&#124;alt=Edit_this_at_Wikidata&#124;link=https&#58;//www.wikidata.org/wiki/Q6040044#identifiers&#124;class=noprint&#124;Edit_this_at_Wikidata" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Authority_control_databases_frameless&#124;text-top&#124;10px&#124;alt=Edit_this_at_Wikidata&#124;link=https&#58;//www.wikidata.org/wiki/Q6040044#identifiers&#124;class=noprint&#124;Edit_this_at_Wikidata" style="font-size:114%;margin:0 4em"><a href="/wiki/Help:Authority_control" title="Help:Authority control">Authority control databases</a> <span class="mw-valign-text-top noprint" typeof="mw:File/Frameless"><a href="https://www.wikidata.org/wiki/Q6040044#identifiers" title="Edit this at Wikidata"><img alt="Edit this at Wikidata" src="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/10px-OOjs_UI_icon_edit-ltr-progressive.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">International</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://isni.org/isni/000000012178341X">ISNI</a></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://viaf.org/viaf/145998978">VIAF</a></span></li></ul></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">National</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/n81055219">United States</a></span></li><li><span class="uid"><span class="rt-commentedText tooltip tooltip-dotted" title="Institute of Chartered Accountants in England and Wales"><a rel="nofollow" class="external text" href="https://aleph.nkp.cz/F/?func=find-c&local_base=aut&ccl_term=ica=ko2003181040&CON_LNG=ENG">Czech Republic</a></span></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="http://olduli.nli.org.il/F/?func=find-b&local_base=NLX10&find_code=UID&request=987007592345905171">Israel</a></span></li></ul></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://www.idref.fr/119916738">IdRef</a></span></li></ul></div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&useformat=desktop" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&oldid=1230904483">https://en.wikipedia.org/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&oldid=1230904483</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:1880_establishments_in_England" title="Category:1880 establishments in England">1880 establishments in England</a></li><li><a href="/wiki/Category:Accounting_in_the_United_Kingdom" title="Category:Accounting in the United Kingdom">Accounting in the United Kingdom</a></li><li><a href="/wiki/Category:Business_organisations_based_in_London" title="Category:Business organisations based in London">Business organisations based in London</a></li><li><a href="/wiki/Category:Finance_in_England" title="Category:Finance in England">Finance in England</a></li><li><a href="/wiki/Category:Organisations_based_in_the_City_of_London" title="Category:Organisations based in the City of London">Organisations based in the City of London</a></li><li><a href="/wiki/Category:Organizations_established_in_1880" title="Category:Organizations established in 1880">Organizations established in 1880</a></li><li><a href="/wiki/Category:Milton_Keynes" title="Category:Milton Keynes">Milton Keynes</a></li><li><a href="/wiki/Category:Professional_associations_based_in_the_United_Kingdom" title="Category:Professional associations based in the United Kingdom">Professional associations based in the United Kingdom</a></li><li><a href="/wiki/Category:Member_bodies_of_the_International_Federation_of_Accountants" title="Category:Member bodies of the International Federation of Accountants">Member bodies of the International Federation of Accountants</a></li><li><a href="/wiki/Category:Legal_regulators_of_the_United_Kingdom" title="Category:Legal regulators of the United Kingdom">Legal regulators of the United Kingdom</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Webarchive_template_wayback_links" title="Category:Webarchive template wayback links">Webarchive template wayback links</a></li><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_is_different_from_Wikidata" title="Category:Short description is different from Wikidata">Short description is different from Wikidata</a></li><li><a href="/wiki/Category:Use_dmy_dates_from_August_2014" title="Category:Use dmy dates from August 2014">Use dmy dates from August 2014</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 25 June 2024, at 10:20<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. By using this site, you agree to the <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use" class="extiw" title="foundation:Special:MyLanguage/Policy:Terms of Use">Terms of Use</a> and <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy" class="extiw" title="foundation:Special:MyLanguage/Policy:Privacy policy">Privacy Policy</a>. Wikipedia® is a registered trademark of the <a rel="nofollow" class="external text" href="https://wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, a non-profit organization.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Privacy policy</a></li> <li id="footer-places-about"><a href="/wiki/Wikipedia:About">About Wikipedia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikipedia:General_disclaimer">Disclaimers</a></li> <li id="footer-places-contact"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us">Contact Wikipedia</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Code of Conduct</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Developers</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/en.wikipedia.org">Statistics</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Cookie statement</a></li> <li id="footer-places-mobileview"><a href="//en.m.wikipedia.org/w/index.php?title=Institute_of_Chartered_Accountants_in_England_and_Wales&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Mobile view</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-5c59558b9d-fl4mc","wgBackendResponseTime":135,"wgPageParseReport":{"limitreport":{"cputime":"0.432","walltime":"0.552","ppvisitednodes":{"value":2847,"limit":1000000},"postexpandincludesize":{"value":69502,"limit":2097152},"templateargumentsize":{"value":2741,"limit":2097152},"expansiondepth":{"value":21,"limit":100},"expensivefunctioncount":{"value":2,"limit":500},"unstrip-depth":{"value":1,"limit":20},"unstrip-size":{"value":86908,"limit":5000000},"entityaccesscount":{"value":1,"limit":400},"timingprofile":["100.00% 501.956 1 -total"," 33.02% 165.735 1 Template:Reflist"," 27.55% 138.302 1 Template:Infobox_organization"," 26.03% 130.683 1 Template:Infobox"," 24.20% 121.492 17 Template:Cite_web"," 16.03% 80.481 1 Template:IFAC_Members"," 15.72% 78.885 1 Template:Navbox"," 11.52% 57.815 1 Template:Short_description"," 6.75% 33.884 1 Template:Authority_control"," 6.67% 33.495 2 Template:Pagetype"]},"scribunto":{"limitreport-timeusage":{"value":"0.265","limit":"10.000"},"limitreport-memusage":{"value":6367195,"limit":52428800}},"cachereport":{"origin":"mw-api-int.codfw.main-849f99967d-bd5l7","timestamp":"20241123113543","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Institute of Chartered Accountants in England and Wales","url":"https:\/\/en.wikipedia.org\/wiki\/Institute_of_Chartered_Accountants_in_England_and_Wales","sameAs":"http:\/\/www.wikidata.org\/entity\/Q6040044","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q6040044","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2004-12-13T10:18:35Z","dateModified":"2024-06-25T10:20:07Z","image":"https:\/\/upload.wikimedia.org\/wikipedia\/en\/d\/d0\/ICAEW_logo.svg","headline":"organization"}</script> </body> </html>