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aria-controls="toc-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 Qualifications subsection</span> </button> <ul id="toc-Qualifications-sublist" class="vector-toc-list"> <li id="toc-Chartered_Certified_Accountant_(ACCA)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Chartered_Certified_Accountant_(ACCA)"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Chartered Certified Accountant (ACCA)</span> </div> </a> <ul id="toc-Chartered_Certified_Accountant_(ACCA)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Foundation-level_qualifications_–_Foundations_in_Accountancy_(FIA)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Foundation-level_qualifications_–_Foundations_in_Accountancy_(FIA)"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Foundation-level qualifications – Foundations in Accountancy (FIA)</span> </div> </a> <ul id="toc-Foundation-level_qualifications_–_Foundations_in_Accountancy_(FIA)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Other_qualifications" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Other_qualifications"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Other qualifications</span> </div> </a> <ul id="toc-Other_qualifications-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Disciplinary_proceedings" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Disciplinary_proceedings"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Disciplinary proceedings</span> </div> </a> <ul id="toc-Disciplinary_proceedings-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-ACCA-X_online_courses" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#ACCA-X_online_courses"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>ACCA-X online courses</span> </div> </a> <button aria-controls="toc-ACCA-X_online_courses-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 ACCA-X online courses subsection</span> </button> <ul id="toc-ACCA-X_online_courses-sublist" class="vector-toc-list"> <li id="toc-Free_courses" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Free_courses"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Free courses</span> </div> </a> <ul id="toc-Free_courses-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Paid_courses" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Paid_courses"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Paid courses</span> </div> </a> <ul id="toc-Paid_courses-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Memberships" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Memberships"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Memberships</span> </div> </a> <button aria-controls="toc-Memberships-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 Memberships subsection</span> </button> <ul id="toc-Memberships-sublist" class="vector-toc-list"> <li id="toc-Affiliate" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Affiliate"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>Affiliate</span> </div> </a> <ul id="toc-Affiliate-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Fellowship" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Fellowship"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2</span> <span>Fellowship</span> </div> </a> <ul id="toc-Fellowship-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Continuing_Professional_Development" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Continuing_Professional_Development"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.3</span> <span>Continuing Professional Development</span> </div> </a> <ul id="toc-Continuing_Professional_Development-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Legal_and_mutual_recognition" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Legal_and_mutual_recognition"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Legal and mutual recognition</span> </div> </a> <button aria-controls="toc-Legal_and_mutual_recognition-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 Legal and mutual recognition subsection</span> </button> <ul id="toc-Legal_and_mutual_recognition-sublist" class="vector-toc-list"> <li id="toc-Europe" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Europe"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>Europe</span> </div> </a> <ul id="toc-Europe-sublist" class="vector-toc-list"> <li id="toc-United_Kingdom_and_Ireland" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#United_Kingdom_and_Ireland"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1.1</span> <span>United Kingdom and Ireland</span> </div> </a> <ul id="toc-United_Kingdom_and_Ireland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-European_Union_(EU),_European_Economic_Area_(EEA)_&_Switzerland" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#European_Union_(EU),_European_Economic_Area_(EEA)_&_Switzerland"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1.2</span> <span>European Union (EU), European Economic Area (EEA) & Switzerland</span> </div> </a> <ul id="toc-European_Union_(EU),_European_Economic_Area_(EEA)_&_Switzerland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Turkey" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Turkey"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1.3</span> <span>Turkey</span> </div> </a> <ul id="toc-Turkey-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-North_America" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#North_America"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>North America</span> </div> </a> <ul id="toc-North_America-sublist" class="vector-toc-list"> <li id="toc-United_States" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2.1</span> <span>United States</span> </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Canada" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Canada"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2.2</span> <span>Canada</span> </div> </a> <ul id="toc-Canada-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Oceania" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Oceania"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3</span> <span>Oceania</span> </div> </a> <ul id="toc-Oceania-sublist" class="vector-toc-list"> <li id="toc-Australia" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Australia"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3.1</span> <span>Australia</span> </div> </a> <ul id="toc-Australia-sublist" class="vector-toc-list"> <li id="toc-CA_ANZ_Strategic_Alliance" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#CA_ANZ_Strategic_Alliance"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3.1.1</span> <span>CA ANZ Strategic Alliance</span> </div> </a> <ul id="toc-CA_ANZ_Strategic_Alliance-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-New_Zealand" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#New_Zealand"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3.2</span> <span>New Zealand</span> </div> </a> <ul id="toc-New_Zealand-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Caribbean,_Central_and_South_America" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Caribbean,_Central_and_South_America"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.4</span> <span>Caribbean, Central and South America</span> </div> </a> <ul id="toc-Caribbean,_Central_and_South_America-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Africa" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Africa"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5</span> <span>Africa</span> </div> </a> <ul id="toc-Africa-sublist" class="vector-toc-list"> <li id="toc-Kenya" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Kenya"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5.1</span> <span>Kenya</span> </div> </a> <ul id="toc-Kenya-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Namibia" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Namibia"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5.2</span> <span>Namibia</span> </div> </a> <ul id="toc-Namibia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-South_Africa" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#South_Africa"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5.3</span> <span>South Africa</span> </div> </a> <ul id="toc-South_Africa-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Zimbabwe" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Zimbabwe"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5.4</span> <span>Zimbabwe</span> </div> </a> <ul id="toc-Zimbabwe-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Asia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Asia"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6</span> <span>Asia</span> </div> </a> <ul id="toc-Asia-sublist" class="vector-toc-list"> <li id="toc-China" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#China"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6.1</span> <span>China</span> </div> </a> <ul id="toc-China-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Hong_Kong" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Hong_Kong"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6.2</span> <span>Hong Kong</span> </div> </a> <ul id="toc-Hong_Kong-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-India" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#India"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6.3</span> <span>India</span> </div> </a> <ul id="toc-India-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Macau" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Macau"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6.4</span> <span>Macau</span> </div> </a> <ul id="toc-Macau-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Malaysia" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Malaysia"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6.5</span> <span>Malaysia</span> </div> </a> <ul id="toc-Malaysia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Nepal" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Nepal"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6.6</span> <span>Nepal</span> </div> </a> <ul id="toc-Nepal-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Pakistan" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Pakistan"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6.7</span> <span>Pakistan</span> </div> </a> <ul id="toc-Pakistan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Singapore" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Singapore"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6.8</span> <span>Singapore</span> </div> </a> <ul id="toc-Singapore-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Taiwan" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Taiwan"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6.9</span> <span>Taiwan</span> </div> </a> <ul id="toc-Taiwan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Arab_Emirates" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#United_Arab_Emirates"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6.10</span> <span>United Arab Emirates</span> </div> </a> <ul id="toc-United_Arab_Emirates-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Global_qualification_partnerships" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Global_qualification_partnerships"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Global qualification partnerships</span> </div> </a> <button aria-controls="toc-Global_qualification_partnerships-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 Global qualification partnerships subsection</span> </button> <ul id="toc-Global_qualification_partnerships-sublist" class="vector-toc-list"> <li id="toc-Academic_qualifications" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Academic_qualifications"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.1</span> <span>Academic qualifications</span> </div> </a> <ul id="toc-Academic_qualifications-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Professional_qualifications_and_other_accreditations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Professional_qualifications_and_other_accreditations"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2</span> <span>Professional qualifications and other accreditations</span> </div> </a> <ul id="toc-Professional_qualifications_and_other_accreditations-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Representation_worldwide" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Representation_worldwide"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Representation worldwide</span> </div> </a> <ul id="toc-Representation_worldwide-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</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"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</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"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</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 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class="mw-page-title-main">Association of Chartered Certified Accountants</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 17 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-17" 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">17 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%85%E0%A7%8D%E0%A6%AF%E0%A6%BE%E0%A6%B8%E0%A7%8B%E0%A6%B8%E0%A6%BF%E0%A6%AF%E0%A6%BC%E0%A7%87%E0%A6%B6%E0%A6%A8_%E0%A6%85%E0%A6%AC_%E0%A6%9A%E0%A6%BE%E0%A6%B0%E0%A7%8D%E0%A6%9F%E0%A6%BE%E0%A6%B0%E0%A7%8D%E0%A6%A1_%E0%A6%B8%E0%A6%BE%E0%A6%B0%E0%A7%8D%E0%A6%9F%E0%A6%BF%E0%A6%AB%E0%A6%BE%E0%A6%87%E0%A6%A1_%E0%A6%85%E0%A7%8D%E0%A6%AF%E0%A6%BE%E0%A6%95%E0%A6%BE%E0%A6%89%E0%A6%A8%E0%A7%8D%E0%A6%9F%E0%A7%8D%E0%A6%AF%E0%A6%BE%E0%A6%A8%E0%A7%8D%E0%A6%9F%E0%A6%B8" title="অ্যাসোসিয়েশন অব চার্টার্ড সার্টিফাইড অ্যাকাউন্ট্যান্টস – Bangla" lang="bn" hreflang="bn" data-title="অ্যাসোসিয়েশন অব চার্টার্ড সার্টিফাইড অ্যাকাউন্ট্যান্টস" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants – German" lang="de" hreflang="de" data-title="Association of Chartered Certified Accountants" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%A7%D9%86%D8%AC%D9%85%D9%86_%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%D8%A7%D9%86_%DA%AF%D9%88%D8%A7%D9%87%DB%8C%E2%80%8C%D8%B4%D8%AF%D9%87_%D9%85%D8%AC%D8%A7%D8%B2" title="انجمن حسابداران گواهی‌شده مجاز – Persian" lang="fa" hreflang="fa" data-title="انجمن حسابداران گواهی‌شده مجاز" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%8F%E0%A4%B8%E0%A5%8B%E0%A4%B8%E0%A4%BF%E0%A4%8F%E0%A4%B6%E0%A4%A8_%E0%A4%91%E0%A4%AB_%E0%A4%9A%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%B0%E0%A5%8D%E0%A4%A1_%E0%A4%B8%E0%A4%B0%E0%A5%8D%E0%A4%9F%E0%A4%BF%E0%A4%AB%E0%A4%BE%E0%A4%87%E0%A4%A1_%E0%A4%8F%E0%A4%95%E0%A4%BE%E0%A4%89%E0%A4%82%E0%A4%9F%E0%A5%87%E0%A4%82%E0%A4%9F%E0%A5%8D%E0%A4%B8" title="एसोसिएशन ऑफ चार्टर्ड सर्टिफाइड एकाउंटेंट्स – Hindi" lang="hi" hreflang="hi" data-title="एसोसिएशन ऑफ चार्टर्ड सर्टिफाइड एकाउंटेंट्स" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants – Indonesian" lang="id" hreflang="id" data-title="Association of Chartered Certified Accountants" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants – Malay" lang="ms" hreflang="ms" data-title="Association of Chartered Certified Accountants" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants – Dutch" lang="nl" hreflang="nl" data-title="Association of Chartered Certified Accountants" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</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%E5%85%AC%E8%AA%8D%E4%BC%9A%E8%A8%88%E5%A3%AB" title="英国勅許公認会計士 – Japanese" lang="ja" hreflang="ja" data-title="英国勅許公認会計士" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants – Polish" lang="pl" hreflang="pl" data-title="Association of Chartered Certified Accountants" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants – Romanian" lang="ro" hreflang="ro" data-title="Association of Chartered Certified Accountants" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/ACCA" title="ACCA – Russian" lang="ru" hreflang="ru" data-title="ACCA" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%D8%A7%D9%8A%D8%B3%D9%88%D8%B3%D9%8A%D8%A6%D9%8A%D8%B4%D9%86_%D8%A2%D9%81_%DA%86%D8%A7%D8%B1%D9%BD%D8%B1%DA%8A_%D8%B3%D8%B1%D9%BD%D9%8A%D9%81%D8%A7%D8%A6%D9%8A%DA%8A_%D8%A7%DA%AA%D8%A7%D8%A6%D9%88%D9%86%D9%BD%D9%86%D9%BD%D8%B3" title="ايسوسيئيشن آف چارٽرڊ سرٽيفائيڊ اڪائونٽنٽس – Sindhi" lang="sd" hreflang="sd" data-title="ايسوسيئيشن آف چارٽرڊ سرٽيفائيڊ اڪائونٽنٽس" data-language-autonym="سنڌي" 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class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D8%A7%DB%8C%D8%B3%D9%88%D8%B3%DB%8C_%D8%A7%DB%8C%D8%B4%D9%86_%D8%A2%D9%81_%DA%86%D8%A7%D8%B1%D9%B9%D8%B1%DA%88_%D8%B3%D8%B1%D9%B9%DB%8C%D9%81%D8%A7%D8%A6%DB%8C%DA%88_%D8%A7%DA%A9%D8%A7%D8%A4%D9%86%D9%B9%D9%86%D9%B9%D8%B3" title="ایسوسی ایشن آف چارٹرڈ سرٹیفائیڈ اکاؤنٹنٹس – Urdu" lang="ur" hreflang="ur" data-title="ایسوسی ایشن آف چارٹرڈ سرٹیفائیڈ اکاؤنٹنٹس" data-language-autonym="اردو" data-language-local-name="Urdu" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Ch%E1%BB%A9ng_ch%E1%BB%89_ACCA" title="Chứng chỉ ACCA – Vietnamese" lang="vi" hreflang="vi" data-title="Chứng chỉ ACCA" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li 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id="mw-content-subtitle"><span class="mw-redirectedfrom">(Redirected from <a href="/w/index.php?title=Chartered_Certified_Accountant&redirect=no" class="mw-redirect" title="Chartered Certified Accountant">Chartered Certified Accountant</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">Global professional organization</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">Association of Chartered Certified Accountants</caption><tbody><tr><td colspan="2" class="infobox-image logo"><span class="mw-default-size" typeof="mw:File/Frameless"><a href="/wiki/File:ACCA_logo.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f0/ACCA_logo.svg/220px-ACCA_logo.svg.png" decoding="async" width="220" height="220" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f0/ACCA_logo.svg/330px-ACCA_logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f0/ACCA_logo.svg/440px-ACCA_logo.svg.png 2x" data-file-width="160" data-file-height="160" /></a></span><div class="infobox-caption">ACCA logo</div></td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;">Abbreviation</th><td class="infobox-data nickname">ACCA</td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;">Formation</th><td class="infobox-data note">30 November 1904<span class="noprint">; 119 years ago</span><span style="display:none"> (<span class="bday dtstart published updated">1904-11-30</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" class="mw-redirect" title="Royal Charter">Chartered</a></td></tr><tr><th scope="row" class="infobox-label" style="padding-right:0.6em;">Purpose</th><td class="infobox-data">Education and training of members</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/United_Kingdom" title="United Kingdom">United Kingdom</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;">Region </div></th><td class="infobox-data">180 countries<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;">Membership </div></th><td class="infobox-data">252,500<sup id="cite_ref-About_us_2-0" class="reference"><a href="#cite_note-About_us-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;">President</div></th><td class="infobox-data">Ayla Majid<sup id="cite_ref-Meet_your_council_3-0" class="reference"><a href="#cite_note-Meet_your_council-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;">CEO</div></th><td class="infobox-data">Helen Brand</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;">Main organ</div></th><td class="infobox-data">Council</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;">Revenue </div></th><td class="infobox-data"><span typeof="mw:File"><span title="Increase"><img alt="Increase" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b0/Increase2.svg/11px-Increase2.svg.png" decoding="async" width="11" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b0/Increase2.svg/17px-Increase2.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b0/Increase2.svg/22px-Increase2.svg.png 2x" data-file-width="300" data-file-height="300" /></span></span> <a href="/wiki/Pound_sterling" title="Pound sterling">£</a> 238.7 million (2024)<sup id="cite_ref-AGM_2024_4-0" class="reference"><a href="#cite_note-AGM_2024-4"><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;">Expenses</th><td class="infobox-data"><span typeof="mw:File"><span title="Increase"><img alt="Increase" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b0/Increase2.svg/11px-Increase2.svg.png" decoding="async" width="11" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b0/Increase2.svg/17px-Increase2.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b0/Increase2.svg/22px-Increase2.svg.png 2x" data-file-width="300" data-file-height="300" /></span></span> <a href="/wiki/Pound_sterling" title="Pound sterling">£</a> 224.8 million (2024)<sup id="cite_ref-AGM_2024_4-1" class="reference"><a href="#cite_note-AGM_2024-4"><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;">Staff</th><td class="infobox-data">1,358</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;">Students </div></th><td class="infobox-data">526,520<sup id="cite_ref-About_us_2-1" class="reference"><a href="#cite_note-About_us-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;">Website</th><td class="infobox-data"><span class="url"><a rel="nofollow" class="external text" href="https://www.accaglobal.com">www<wbr />.accaglobal<wbr />.com</a></span></td></tr><tr><td colspan="2" class="infobox-below" style="border-top:#aaa 1px solid;"><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></tbody></table> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:HK_Shek_Tong_Tsui_Des_Voeux_Road_West_Tram_Body_Ads_ACCA_Public_Corporate_Audit_a.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3b/HK_Shek_Tong_Tsui_Des_Voeux_Road_West_Tram_Body_Ads_ACCA_Public_Corporate_Audit_a.jpg/220px-HK_Shek_Tong_Tsui_Des_Voeux_Road_West_Tram_Body_Ads_ACCA_Public_Corporate_Audit_a.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3b/HK_Shek_Tong_Tsui_Des_Voeux_Road_West_Tram_Body_Ads_ACCA_Public_Corporate_Audit_a.jpg/330px-HK_Shek_Tong_Tsui_Des_Voeux_Road_West_Tram_Body_Ads_ACCA_Public_Corporate_Audit_a.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3b/HK_Shek_Tong_Tsui_Des_Voeux_Road_West_Tram_Body_Ads_ACCA_Public_Corporate_Audit_a.jpg/440px-HK_Shek_Tong_Tsui_Des_Voeux_Road_West_Tram_Body_Ads_ACCA_Public_Corporate_Audit_a.jpg 2x" data-file-width="1600" data-file-height="1200" /></a><figcaption>ACCA advertisement on a Hong Kong tram</figcaption></figure> <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 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href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><table class="sidebar sidebar-collapse nomobile nowraplinks accounting"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above"> <div class="hlist"><ul><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Tax_accounting_in_the_United_States" title="Tax accounting in the United States">Tax</a></li></ul></div></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed noborder"><div class="sidebar-list-title" style="color: var(--color-base)">Major types</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Audit" title="Audit">Audit</a></li><li><a href="/wiki/Budget" title="Budget">Budget</a></li><li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost</a></li><li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic</a></li><li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial</a></li><li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li><li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li><li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Key concepts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li><li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li><li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li><li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li><li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li><li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li><li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Selected accounts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Asset" title="Asset">Assets</a></li><li><a href="/wiki/Cash" title="Cash">Cash</a></li><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li><li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li><li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li><li><a href="/wiki/Expense" title="Expense">Expenses</a></li><li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li><li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li><li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li><li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Accounting_standard" title="Accounting standard">Accounting standards</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li><li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li><li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li><li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li><li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li><li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li><li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li><li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li><li><a href="/wiki/Income_statement" title="Income statement">Income</a></li><li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li><li><a href="/wiki/Notes_to_the_financial_statements" class="mw-redirect" title="Notes to the financial statements">Notes to the financial statements</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li><li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li><li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li><li><a href="/wiki/General_journal" title="General journal">Journal</a></li><li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li><li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Audit" title="Audit">Auditing</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li><li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li><li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li><li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">People and organizations</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accountant" title="Accountant">Accountants</a></li><li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li><li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Development</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li><li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li><li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Misconduct</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative</a></li><li><a href="/wiki/Earnings_management" title="Earnings management">Earnings management</a></li><li><a href="/wiki/Error_account" title="Error account">Error account</a></li><li><a href="/wiki/Hollywood_accounting" title="Hollywood accounting">Hollywood</a></li><li><a href="/wiki/Off-balance-sheet" title="Off-balance-sheet">Off-balance-sheet</a></li><li><a href="/wiki/Two_sets_of_books" title="Two sets of books">Two sets of books</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-navbar"><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:Accounting" title="Template:Accounting"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Accounting" title="Template talk:Accounting"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Accounting" title="Special:EditPage/Template:Accounting"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>The <b>Association of Chartered Certified Accountants</b> (<b>ACCA</b>) is the global <a href="/wiki/Professional_accounting_body" title="Professional accounting body">professional accounting body</a> offering the <a href="/wiki/Chartered_Certified_Accountant" class="mw-redirect" title="Chartered Certified Accountant">Chartered Certified Accountant</a> qualification (ACCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members. ACCA's headquarters are in <a href="/wiki/London" title="London">London</a> with principal administrative office in <a href="/wiki/Glasgow" title="Glasgow">Glasgow</a>. ACCA works through a network of over 110 offices and centres in 51 countries - with 346 <a rel="nofollow" class="external text" href="https://www.accaglobal.com/gb/en/student/tuition-study-options/approved-learning-partners.html">Approved Learning Partners (ALP)</a> and more than 7,600 Approved Employers worldwide, who provide employee development. </p><p>The term 'Chartered' in ACCA qualification refers to the <a href="/wiki/Royal_charter" title="Royal charter">Royal Charter</a> granted in 1974. </p><p>'Chartered Certified Accountant' is a legally protected term.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections. </p><p>ACCA works in the public interest, ensuring that its members are appropriately regulated. It promotes <a href="/wiki/Accounting_ethics#Principles_and_rules" title="Accounting ethics">principles-based regulation</a>. ACCA actively seeks to enhance the value of accounting in society through international research. It takes progressive stances on global issues to ensure accountancy as a profession continues to grow in reputation and influence.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="Reliable sources needed for the whole paragraph (April 2019)">citation needed</span></a></i>]</sup> </p> <style data-mw-deduplicate="TemplateStyles:r886046785">.mw-parser-output .toclimit-2 .toclevel-1 ul,.mw-parser-output .toclimit-3 .toclevel-2 ul,.mw-parser-output .toclimit-4 .toclevel-3 ul,.mw-parser-output .toclimit-5 .toclevel-4 ul,.mw-parser-output .toclimit-6 .toclevel-5 ul,.mw-parser-output .toclimit-7 .toclevel-6 ul{display:none}</style><div class="toclimit-3"><meta property="mw:PageProp/toc" /></div> <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=Association_of_Chartered_Certified_Accountants&action=edit&section=1" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA traces its origin to 1904, when eight people formed the London Association of Accountants to allow more open access to the profession than was available through the accounting bodies at the time, notably the <a href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales" title="Institute of Chartered Accountants in England and Wales">Institute of Chartered Accountants in England and Wales</a> (ICAEW) and the <a href="/wiki/Institute_of_Chartered_Accountants_of_Scotland" title="Institute of Chartered Accountants of Scotland">Institute of Chartered Accountants of Scotland</a> (ICAS). As of 2020, the vision of ACCA is to develop the accountancy profession the world needs. </p><p>Key dates in ACCA history include:<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> </p> <ul><li><b>1909:</b> <a href="/wiki/Ethel_Ayres_Purdie" title="Ethel Ayres Purdie">Ethel Ayres Purdie</a> is elected as the first female associate member of an accounting professional body.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup></li> <li><b>1917:</b> London Association of Accountants is the first UK professional body to examine tax.</li> <li><b>1930:</b> London Association of Accountants successfully campaigned for the right to audit companies.</li> <li><b>1933:</b> London Association of Accountants renamed to <i>London Association of Certified Accountants</i>.</li> <li><b>1939:</b> Corporation of Accountants (Scottish body, founded 1891) merged with London Association of Certified Accountants to become the <i>Association of Certified and Corporate Accountants</i>.</li> <li><b>1941:</b> Institution of Certified Public Accountants (founded 1903, and incorporating the Central Association of Accountants from 1933) merged with Association of Certified and Corporate Accountants.</li> <li><b>1971:</b> Association of Certified and Corporate Accountants renamed <i>Association of Certified Accountants</i>.</li> <li><b>1974:</b> Royal Charter granted by Queen <a href="/wiki/Elizabeth_II" title="Elizabeth II">Elizabeth II</a>.</li> <li><b>1974:</b> ACCA became one of six founding members of the <a href="/wiki/Consultative_Committee_of_Accountancy_Bodies" title="Consultative Committee of Accountancy Bodies">Consultative Committee of Accountancy Bodies</a> (CCAB).</li> <li><b>1977:</b> ACCA became a founding member of the <a href="/wiki/International_Federation_of_Accountants" title="International Federation of Accountants">International Federation of Accountants</a> (IFAC).</li> <li><b>1984:</b> Association of Certified Accountants renamed to <i>Chartered Association of Certified Accountants</i>.</li> <li><b>1995:</b> ACCA members voted at an extraordinary general meeting to rename itself <i>Association of Chartered Public Accountants</i> and to introduce the designation <i>Chartered Public Accountant</i>. The Privy Council subsequently rejected this proposal over concerns about the term 'public'. It did however agree that any accountancy body bearing a royal charter could use 'chartered' as part of its designation.</li> <li><b>1996:</b> Chartered Association of Certified Accountants renamed to <i>Association of Chartered Certified Accountants.</i> Members are entitled to use the title <i>Chartered Certified Accountant</i> (Designatory letters <i>ACCA</i> or <i>FCCA</i>). The <a href="/wiki/Association_of_Authorised_Public_Accountants" title="Association of Authorised Public Accountants">Association of Authorised Public Accountants</a> (AAPA) became a subsidiary of ACCA. The organisation earned its first <a href="/wiki/Queen%27s_Awards_for_Enterprise" class="mw-redirect" title="Queen's Awards for Enterprise">Queen's Award</a>, for Export Achievement.</li> <li><b>1998:</b> ACCA's syllabus formed the basis of the <a href="/wiki/United_Nations" title="United Nations">United Nations</a>' global accountancy curriculum titled <i>Guideline on National Requirements for the Qualification of Professional Accountants</i>, published in 1999. ACCA was a participant in the consultative group that devised this global Benchmark.</li> <li><b>2001:</b> ACCA received a Queen's Award for Enterprise: International Trade, recognising ACCA's growth and its role in 160 countries worldwide.</li> <li><b>2002:</b> ACCA received its second Queen's Award for Enterprise in the space of 12 months, in the Sustainable Development category. The award recognized ACCA's continuing work on social and environmental issues.</li> <li><b>2009:</b> ACCA members allowed to provide probate services as of 1 August under Probate Services (Approved Bodies) Order 2009 Number 1588.</li> <li><b>2011 onward:</b> ACCA is the first accountancy body to publish an integrated annual report.</li> <li><b>2014:</b> ACCA members and student numbers reached 600,000 worldwide.</li> <li><b>2015:</b> ACCA launched MSc in Professional Accountancy with the <a href="/wiki/University_of_London_(Worldwide)" class="mw-redirect" title="University of London (Worldwide)">University of London</a>.</li> <li><b>2016:</b> ACCA formed a strategic alliance with <a href="/wiki/Chartered_Accountants_Australia_and_New_Zealand" title="Chartered Accountants Australia and New Zealand">Chartered Accountants Australia and New Zealand</a> (CA ANZ).</li> <li><b>2017:</b> ACCA reached over 700,000 members and students worldwide, with 208,000 fully qualified members and 503,000 students in 178 countries. The AAPA was absorbed into the ACCA.</li> <li><b>2018:</b> ACCA introduced Strategic Professional – a new level of the ACCA Qualification.</li> <li><b>2020:</b> ACCA announces its commitments to the <a href="/wiki/Sustainable_Development_Goals" title="Sustainable Development Goals">UN Sustainable Development Goals</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Qualifications">Qualifications</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=2" title="Edit section: Qualifications"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Department_for_Work_and_Pensions_(DWP),_Adelphi,_John_Adam_Street.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Department_for_Work_and_Pensions_%28DWP%29%2C_Adelphi%2C_John_Adam_Street.jpg/220px-Department_for_Work_and_Pensions_%28DWP%29%2C_Adelphi%2C_John_Adam_Street.jpg" decoding="async" width="220" height="169" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Department_for_Work_and_Pensions_%28DWP%29%2C_Adelphi%2C_John_Adam_Street.jpg/330px-Department_for_Work_and_Pensions_%28DWP%29%2C_Adelphi%2C_John_Adam_Street.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Department_for_Work_and_Pensions_%28DWP%29%2C_Adelphi%2C_John_Adam_Street.jpg/440px-Department_for_Work_and_Pensions_%28DWP%29%2C_Adelphi%2C_John_Adam_Street.jpg 2x" data-file-width="2067" data-file-height="1589" /></a><figcaption>The <a href="/wiki/Art_Deco" title="Art Deco">art deco</a> Adelphi building from the 1930s, located at 1-10 John Adam Street in London, is the current HQ of ACCA </figcaption></figure> <p>The term <i>Chartered Certified Accountant</i> was introduced in 1996. Prior to that date, ACCA members were known as <i>Certified Accountant.</i> It is still permissible for an ACCA member to use this term. Members of ACCA with post-qualification experience of more than five years and have completed the required continued professional development are designated Fellows, and use the designatory letters FCCA in place of ACCA. </p><p>The term <i>Chartered</i> refers to the <a href="/wiki/Royal_Charter" class="mw-redirect" title="Royal Charter">Royal Charter</a> granted by <a href="/wiki/Her_Majesty_Queen_Elizabeth_II" class="mw-redirect" title="Her Majesty Queen Elizabeth II">Her Majesty Queen Elizabeth II</a> of the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>. </p><p>Chartered Certified Accountants work in all fields of business and finance. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies. </p><p>Since <i>Chartered Certified Accountant</i> is a legally protected term,<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2022)">citation needed</span></a></i>]</sup> individuals who describe themselves as such must be members of ACCA. If they carry out public practice engagements, they must comply with additional regulations such as holding a practising certificate, being <a href="/wiki/Professional_indemnity_insurance" class="mw-redirect" title="Professional indemnity insurance">insured</a> against any possible liability claims and submitting to inspections. </p><p>ACCA offers the following certifications: </p> <div class="mw-heading mw-heading3"><h3 id="Chartered_Certified_Accountant_(ACCA)"><span id="Chartered_Certified_Accountant_.28ACCA.29"></span>Chartered Certified Accountant (ACCA)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=3" title="Edit section: Chartered Certified Accountant (ACCA)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Chartered Certified Accountant is the professional body's main qualification. Following completion of up to 13 professional examinations, three years of supervised, relevant accounting experience and an ethics module, it enables an individual to become a Chartered Certified Accountant. The ACCA professional examinations are offered worldwide four times yearly in March, June, September and December as paper-based and computer-based exams. On-demand computer-based exams (CBE) are also offered for the first four exams (BT, MA, FA, LW), and Session CBEs for the rest (PM, TX, FR, AA, FM) which are available to be taken at ACCA licensed exam centres.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> A Bachelor of Science (Honours) degree in Applied Accounting (after completing the Fundamentals level of the exams, the Ethics and Professional Skills module and submitting a Research and Analysis project), is offered in association with <a href="/wiki/Oxford_Brookes_University" title="Oxford Brookes University">Oxford Brookes University</a>. </p><p>From September 2018 onward, the syllabus comprises 13 examinations and an Ethics and Professional Skills module (EPSM),<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> although some exemptions are available.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> In April 2019, a Data Analytics unit was added in EPSM . </p><p>The qualification is structured in three modules, plus an <b>Ethics and Professional Skills module</b> and a <b>Professional Experience Requirement (PER)</b>.<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> </p><p>The Applied Knowledge level consists of 3 examinations: </p> <ul><li>BT - Business and Technology</li> <li>MA - Management Accounting</li> <li>FA - Financial Accounting</li></ul> <p>The Applied Skills level consists of 6 examinations: </p> <ul><li>LW - Corporate and Business Law</li> <li>PM - Performance Management</li> <li>TX - Taxation</li> <li>FR - Financial Reporting</li> <li>AA - Audit and Assurance</li> <li>FM - Financial Management</li></ul> <p>The Strategic Professional level involves 4 examinations: 2 from Essential and any 2 from Options. </p><p>Essential (or Compulsory): </p> <ul><li>SBL - Strategic Business Leader</li> <li>SBR - Strategic Business Reporting</li></ul> <p>Options: </p> <ul><li>AFM - Advanced Financial Management</li> <li>APM - Advanced Performance Management</li> <li>ATX - Advanced Taxation</li> <li>AAA - Advanced Audit and Assurance</li></ul> <p>The ACCA full Professional qualification is regarded as the equivalent of a UK master's degree by the UK <a href="/wiki/National_Academic_Recognition_Information_Centre" title="National Academic Recognition Information Centre">NARIC</a> and <a href="/wiki/Department_for_Education" title="Department for Education">Department for Education</a>. </p><p>Subjects include: <a href="/wiki/Financial_accounting" title="Financial accounting">Financial accounting</a>, <a href="/wiki/Management_accounting" title="Management accounting">Management accounting</a>, <a href="/wiki/Financial_statement" title="Financial statement">Financial reporting</a>, <a href="/wiki/Tax" title="Tax">Taxation</a>, <a href="/wiki/Company_law" class="mw-redirect" title="Company law">Company law</a>, <a href="/wiki/Audit" title="Audit">Audit and assurance</a> and <a href="/wiki/Corporate_finance" title="Corporate finance">Financial management</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Foundation-level_qualifications_–_Foundations_in_Accountancy_(FIA)"><span id="Foundation-level_qualifications_.E2.80.93_Foundations_in_Accountancy_.28FIA.29"></span>Foundation-level qualifications – Foundations in Accountancy (FIA)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=4" title="Edit section: Foundation-level qualifications – Foundations in Accountancy (FIA)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA offers a range of foundation-level certificates and diplomas – collectively referred to as Foundations in Accountancy (FIA)<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> – which provide an entry point for anyone new to accounting and finance and who doesn't meet the minimum entry requirements for the ACCA Qualification (which is three GCSEs and 2 A Levels or equivalent, in five separate subjects). Students can start at any level within the Foundation level, but it is recommended that students without any formal academic qualifications start with the <b>Introductory Diploma in Financial and Management Accounting</b> and complete exams <b>Recording Financial Transactions (FA1)</b> and <b>Management Information (MA1)</b>; then progress to the <b>Intermediate Diploma in Financial and Management Accounting</b> and complete exams <b>Maintaining Financial Records (FA2)</b> and <b>Managing Costs and Finance (MA2)</b>; before progressing to the <b>Diploma in Accounting and Business</b> and completing <b>Business and Technology (FBT)</b>, <b>Management Accounting (FMA)</b> and <b>Financial Accounting (FFA)</b>. Students can use the Foundation-level awards as an entry route onto the ACCA Qualification. Students who complete the Diploma in Accounting and Business will be given exemption from the first three exams of the ACCA Qualification (BT, MA and FA) and can start their studies on the ACCA Qualification with Corporate and Business Law (LW). </p><p>In order to achieve a certificate for the exams completed students must also complete a foundation ethics module called <b>Foundations in Professionalism</b>, but this only has to be completed once, even if a student wishes to achieve both certificates and the diploma. </p><p>The Foundation-level exams are available as paper-based exams held in March, June, September and December or as on-demand computer-based exams throughout the year at ACCA licensed exam centres. </p> <div class="mw-heading mw-heading3"><h3 id="Other_qualifications">Other qualifications</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=5" title="Edit section: Other qualifications"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The ACCA also offers certain other qualifications:<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> <ul><li><a href="/wiki/Bachelor_of_Science" title="Bachelor of Science">BSc (Hons)</a> in Applied Accounting, offered in association with Oxford Brookes University.<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> However, Oxford Brookes Business School will not offer the BSc Applied Accounting after May 2026.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Master_of_Science" title="Master of Science">MSc</a> in Professional Accountancy, offered in association with the University of London.<sup id="cite_ref-UoLcit_17-0" class="reference"><a href="#cite_note-UoLcit-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup></li> <li>Global <a href="/wiki/Master_of_Business_Administration" title="Master of Business Administration">MBA</a> (for full ACCA members), offered in association with Oxford Brookes University.<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></li> <li>Certificate in International Financial Reporting (Cert IFR), offered both in English<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> and Spanish.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup></li> <li>Diploma in International Financial Reporting (DipIFR), offered both in English<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> and Russian.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup></li> <li>Certificate in International Auditing (Cert IA), offered both in English<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> and Spanish.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup></li> <li>Certificate in International Public Sector Accounting Standards (Cert IPSAS), offered both in English<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> and Arabic.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup></li> <li>Certificate in Business Valuations in partnership with the French Chartered Accountants Institute (<a href="/wiki/Ordre_des_Experts-Comptables" title="Ordre des Experts-Comptables">CSOEC</a>), offered both in English<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> and French.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup></li> <li>Diploma in Financial Management (DipFM). This certification was previously known as the <i>Certified Diploma in Accounting and Finance (CDipAF)</i>, a financial qualification designed for managers outside of finance. This qualification was replaced with Foundations in Accountancy awards at the end of 2011.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Disciplinary_proceedings">Disciplinary proceedings</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=6" title="Edit section: Disciplinary proceedings"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA students, affiliates and members are bound by ACCA rules and regulations. ACCA is able to take disciplinary action (such as revoking ACCA qualification or exacting a fine) against them if they breach ACCA rules. ACCA rules and regulations are governed by English and Welsh law and ACCA disciplinary decisions can only be challenged in England and Wales.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="ACCA-X_online_courses">ACCA-X online courses</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=7" title="Edit section: ACCA-X online courses"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:ACCA-X_logo.png" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/97/ACCA-X_logo.png/220px-ACCA-X_logo.png" decoding="async" width="220" height="49" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/97/ACCA-X_logo.png/330px-ACCA-X_logo.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/97/ACCA-X_logo.png/440px-ACCA-X_logo.png 2x" data-file-width="539" data-file-height="121" /></a><figcaption>ACCA-X logo</figcaption></figure> <p>Launched in early 2015, ACCA-X<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> are online courses for students starting their studies in accountancy and business. These courses are available for the first seven Foundations level exams and hosted on <a href="/wiki/EdX" title="EdX">edX</a>, with content developed by Epigeum. </p><p>In April 2016, ACCA-X won the Best eLearning and Online Education Award at the International and European Association Awards held in <a href="/wiki/Berlin" title="Berlin">Berlin</a>, <a href="/wiki/Germany" title="Germany">Germany</a>.<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Free_courses">Free courses</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=8" title="Edit section: Free courses"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The following courses are free and available to anyone in the world: </p> <ul><li>Introduction to Financial and Management Accounting (preparation for FA1<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> and MA1<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup>)</li> <li>Intermediate Financial and Management Accounting (preparation for FA2<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> and MA2<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup>)</li></ul> <div class="mw-heading mw-heading3"><h3 id="Paid_courses">Paid courses</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=9" title="Edit section: Paid courses"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>These courses are available in all but three countries:<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> </p> <ul><li>Business and Technology<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> (preparation for BT/FBT)</li> <li>Management Accounting<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> (preparation for MA/FMA)</li> <li>Financial Management<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> (preparation for FA/FFA)</li></ul> <p>Exams passed in these three modules and the completion of 'Foundations in Professionalism' module will lead to the <b>Diploma in Accounting and Business</b>. </p> <div class="mw-heading mw-heading2"><h2 id="Memberships">Memberships</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=10" title="Edit section: Memberships"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Affiliate">Affiliate</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=11" title="Edit section: Affiliate"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Candidates register as student members to undertake the professional qualification. </p><p>Upon successful completion of the examinations, student members transfer to Affiliate status. </p><p>"For ACCA affiliates to gain admission to full membership, they must demonstrate, on the application form, that they have obtained a minimum of three years of acceptable, supervised, practical experience in an accountancy role (or roles) and have reached the required standard of competence."<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Fellowship">Fellowship</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=12" title="Edit section: Fellowship"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>From 2008, Fellowship, or senior membership of ACCA, is awarded automatically based on 5 years' continuous membership, subject to compliance with <a href="/wiki/Professional_development" title="Professional development">Continuing Professional Development</a> requirements.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> This practice is different to many other accounting bodies whose members may attain senior memberships only after demonstrating outstanding achievement or contribution made to the accounting profession or at large.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p><p>Fellow members of ACCA use the designatory letters <i>FCCA</i> in place of <i>ACCA.</i> </p> <div class="mw-heading mw-heading3"><h3 id="Continuing_Professional_Development">Continuing Professional Development</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=13" title="Edit section: Continuing Professional Development"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Before 2005, Continuing Professional Development (CPD) was mandatory only for holders of 'Practicing Certificate' and 'Insolvency Licence'. From 2005 to 2007, ACCA phased in mandatory CPD requirements for all members.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Legal_and_mutual_recognition">Legal and mutual recognition</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=14" title="Edit section: Legal and mutual recognition"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Europe">Europe</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=15" title="Edit section: Europe"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="United_Kingdom_and_Ireland">United Kingdom and Ireland</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=16" title="Edit section: United Kingdom and Ireland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The ACCA or Chartered Certified Accountant qualification is fully recognised in both the United Kingdom and <a href="/wiki/Republic_of_Ireland" title="Republic of Ireland">Ireland</a>. </p> <ul><li>Under its <a href="/wiki/Charter" title="Charter">Charter</a>, ACCA works in the public interest.</li> <li>It is a Designated Professional Body under the <a href="/wiki/Financial_Services_and_Markets_Act_2000" title="Financial Services and Markets Act 2000">Financial Services and Markets Act</a>, business activities.</li> <li>It is a <i>Recognised Professional Body</i> under the <a href="/wiki/Insolvency_Act_1986" title="Insolvency Act 1986">Insolvency Act</a> to issue permits to individual <i>Chartered Certified Accountants</i> to conduct insolvency appointments.</li> <li>It is also a <i>Recognised Qualifying Body</i> and <i>Recognised Supervisory Body</i> in relation to company auditing under the <a href="/wiki/Companies_Act" title="Companies Act">Companies Act</a> of 1989.</li> <li>ACCA is a member of the Consultative Committee of Accountancy Bodies (CCAB). Members of these bodies are deemed to hold equivalent-level qualifications and advertisements for jobs often state that an organisation is looking for a CCAB-qualified individual.</li> <li>Full members of CCAB organisations including ACCA could apply for ICAEW membership subject to certain criteria.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup></li> <li>Only ACCA, ICAEW, ICAS, <a href="/wiki/Association_of_International_Accountants" title="Association of International Accountants">Association of International Accountants</a> (AIA) and <a href="/wiki/Chartered_Accountants_Ireland" title="Chartered Accountants Ireland">Chartered Accountants Ireland</a> (CA Ireland) are able to authorise members to conduct audit, insolvency and investment business work in both the United Kingdom and Ireland.</li> <li>Outside these countries, legal recognition by government authorities and mutual recognition by equivalent overseas institutes, varies. Where full legal or mutual recognition is not available, ACCA members can sometimes obtain <i><a href="/wiki/Transfer_credit" title="Transfer credit">advanced standing</a></i> in terms of sitting local accountancy examinations. ACCA's strong global reputation may make it unnecessary to acquire a local designation.</li> <li>Similarly, many universities and educational providers recognise ACCA as equivalent to at least a <a href="/wiki/Bachelor%27s_degree" title="Bachelor's degree">Bachelor's degree</a> in accountancy, for the purpose of obtaining credit towards a local master's degree or an advanced study program.</li></ul> <p>The <a href="/wiki/Quality_and_Qualifications_Ireland" title="Quality and Qualifications Ireland">Quality and Qualifications Ireland</a> (QQI) assigned ACCA Qualification to 'Level 8' of the Irish <a href="/wiki/National_Framework_of_Qualifications" title="National Framework of Qualifications">National Framework of Qualifications</a> (NFQ) in 2018. Level 8 holds Irish postgraduate qualifications, such as postgraduate diplomas and master's degrees.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p><p>In 2011, the <a href="/wiki/Financial_Reporting_Council" title="Financial Reporting Council">Financial Reporting Council</a> (FRC; then Professional Oversight Board) published information for the first time about its concerns over self-regulation by particular institutes. Press reports highlighted comments about ACCA, which had implemented recommendations to improve its examination syllabus, but needed to pay greater attention to monitoring long-time members.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> In 2011, 2012 and 2013 the ACCA professional body had the highest percentage of A&B (best) outcomes from FRC's Recognised Supervisory Body (RSB) visits to a sample of 'Registered UK Audit Firms'. ACCA firms tend to audit smaller and less complex clients. </p><p>As of 2023 there were over 113,000 members and 72,000 students in the UK & Ireland. </p> <div class="mw-heading mw-heading4"><h4 id="European_Union_(EU),_European_Economic_Area_(EEA)_&_Switzerland"><span id="European_Union_.28EU.29.2C_European_Economic_Area_.28EEA.29_.26_Switzerland"></span>European Union (EU), European Economic Area (EEA) & Switzerland</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=17" title="Edit section: European Union (EU), European Economic Area (EEA) & Switzerland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The ACCA qualification is legally recognized by all member countries of the <a href="/wiki/European_Union" title="European Union">European Union</a> under the <a href="/wiki/European_professional_qualification_directives" class="mw-redirect" title="European professional qualification directives">Mutual Recognition Directive</a>. This recognition extends to the <a href="/wiki/European_Economic_Area" title="European Economic Area">European Economic Area</a> nations and <a href="/wiki/Switzerland" title="Switzerland">Switzerland</a>. For example, a holder of the ACCA could practice as an accountant in all member countries of the European Union, European Economic Area and Switzerland, describing himself/herself as <i>ACCA</i> or <i>Chartered Certified Accountant</i>. Access to local professional qualifications requires a separate test. </p><p>At the end of 2016 there were over 16,000 members and almost 60,000 students in Europe (excluding the UK & Ireland). </p> <div class="mw-heading mw-heading4"><h4 id="Turkey">Turkey</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=18" title="Edit section: Turkey"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA and the Union of Chambers of Certified Public Accountants of Turkey (TÜRMOB) signed a partnership agreement in 2004 which enables TÜRMOB members resident in <a href="/wiki/Turkey" title="Turkey">Turkey</a> to follow the ACCA Strategic Professional level and achieve ACCA membership. </p> <div class="mw-heading mw-heading3"><h3 id="North_America">North America</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=19" title="Edit section: North America"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="United_States">United States</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=20" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>In June 2012, ACCA and <a href="/wiki/Institute_of_Management_Accountants" title="Institute of Management Accountants">Institute of Management Accountants</a> (IMA) announced a strategic partnership. The two bodies joined forces to empower accountants and financial professionals to drive business performance. In January 2013, the ICMA Board of Regents, representing the certification division of IMA, voted to waive its usual bachelor's degree requirement for ACCA members wishing to earn IMA's <a href="/wiki/Certified_Management_Accountant" title="Certified Management Accountant">Certified Management Accountant</a> (CMA) credential. The bachelor's degree waiver will allow all ACCA members around the world, regardless of background, access to IMA's CMA credential. This is a benefit to ACCA members who wish to have a US-based credential.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup></li> <li>There is no mutual recognition between ACCA and the <a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">American Institute of Certified Public Accountants</a> (AICPA)/<a href="/wiki/National_Association_of_State_Boards_of_Accountancy" title="National Association of State Boards of Accountancy">National Association of State Boards of Accountancy</a> (NASBA).</li></ul> <p>At the end of 2016 there were 2,015 members in the US. </p> <div class="mw-heading mw-heading4"><h4 id="Canada">Canada</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=21" title="Edit section: Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA announced a Mutual Recognition Agreement with <a href="/wiki/Certified_General_Accountant" title="Certified General Accountant">Certified General Accountant</a> (CGA Canada) effective from 1 January 2007; renewed in 2011 for a further 5 years period until December 2017.<sup id="cite_ref-www.accaglobal.com_50-0" class="reference"><a href="#cite_note-www.accaglobal.com-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> As of 2006<sup class="plainlinks noexcerpt noprint asof-tag update" style="display:none;"><a class="external text" href="https://en.wikipedia.org/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit">[update]</a></sup>, <a href="/wiki/Canadian_Institute_of_Chartered_Accountants" title="Canadian Institute of Chartered Accountants">Canadian Institute of Chartered Accountants</a> (CICA), <a href="/wiki/World_Education_Services" title="World Education Services">World Education Services</a> and the <a href="/wiki/Odette_School_of_Business" title="Odette School of Business">Odette School of Business</a> at the <a href="/wiki/University_of_Windsor" title="University of Windsor">University of Windsor</a> indicated that the evaluation recognized ACCA as having the Canadian equivalence of a bachelor's degree (four years) in Accounting. The Canadian branch of ACCA is pursuing recognition for statutory audit purposes in the province of <a href="/wiki/Ontario" title="Ontario">Ontario</a> under the province's <i>Public Accounting Act of 2004.</i> </p><p>Canadian Institute of Chartered Accountants and <a href="/wiki/Certified_Management_Accountants_of_Canada" title="Certified Management Accountants of Canada">Certified Management Accountants of Canada</a> (CMA Canada) announced a joint qualification '<a href="/wiki/Chartered_Professional_Accountant" title="Chartered Professional Accountant">Chartered Professional Accountant</a> or CPA Designation', but whether this designation will impinge on ACCA's application for recognition in Ontario is uncertain. </p><p>On 29 November 2012 the ACCA opened up legal proceedings against the CICA to operate in Canada, complicated by the merger of the accounting profession in Canada, incorporating CICA, CMA Canada and CGA to use 'Chartered Professional Accountant (CPA)'. A 10-year transitional period requires all CPA members to use CPA, 'legacy designation' rather than the newer designation. The merger completed in 2015. </p><p>At the end of 2016 there were 3,011 members in Canada. </p><p>As of 2024, there were over 5,000 members and 2,000 students.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Oceania">Oceania</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=22" title="Edit section: Oceania"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Australia">Australia</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=23" title="Edit section: Australia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA has an office in Sydney and holds exams in major cities including Sydney, Melbourne, Perth, Adelaide and Brisbane. </p><p>ACCA members are not eligible to be registered company auditors as of right.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup><a href="/wiki/CPA_Australia" title="CPA Australia">CPA Australia</a> and <a href="/wiki/Institute_of_Public_Accountants" title="Institute of Public Accountants">Institute of Public Accountants</a> recognise ACCA qualification as sufficient to obtain a skill assessment as an Accountant for the purposes of <a href="/wiki/Immigration" title="Immigration">immigration</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2022)">citation needed</span></a></i>]</sup> The Tax Practitioners Board accredited ACCA as a recognised tax agent association and as a recognised <a href="/wiki/Business_activity_statement" title="Business activity statement">BAS</a> agent association on 12 May 2010.<a rel="nofollow" class="external text" href="https://www.ifac.org/about-ifac/membership/members/association-chartered-certified-accountants-acca">Member | IFAC</a> </p><p>Subject to passing exams in Australian tax and law, ACCA members may obtain the equivalent level of membership from the Institute of Public Accountants.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2018)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading5"><h5 id="CA_ANZ_Strategic_Alliance">CA ANZ Strategic Alliance</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=24" title="Edit section: CA ANZ Strategic Alliance"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In June 2016, the Association of Chartered Certified Accountants (ACCA) and Chartered Accountants Australia and New Zealand (CA ANZ), announced a strategic alliance. ACCA members do not qualify to become a full member of CA ANZ, additional requirements relating to residency and membership length must be satisfied before CA ANZ membership may be granted. </p><p>At the end of 2016 there were 3,414 members and 1,721 students in Australia. </p> <div class="mw-heading mw-heading4"><h4 id="New_Zealand">New Zealand</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=25" title="Edit section: New Zealand"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA member, affiliate and student activities in New Zealand are managed by its office in Australia, supported by Network Panel members based in Auckland and Wellington as well as member advocates based in Christchurch. </p><p>With the merger of <a href="/wiki/Institute_of_Chartered_Accountants_Australia" title="Institute of Chartered Accountants Australia">Institute of Chartered Accountants Australia</a> (ICAA) and the <a href="/wiki/New_Zealand_Institute_of_Chartered_Accountants" title="New Zealand Institute of Chartered Accountants">New Zealand Institute of Chartered Accountants</a> in December 2014, the newly created 'Chartered Accountants Australia and New Zealand (CA ANZ)' became the sole national accountancy body in New Zealand, which is in a strategic alliance with the ACCA.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p><p>At the end of 2016 there were 502 members in New Zealand. </p> <div class="mw-heading mw-heading3"><h3 id="Caribbean,_Central_and_South_America"><span id="Caribbean.2C_Central_and_South_America"></span>Caribbean, Central and South America</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=26" title="Edit section: Caribbean, Central and South America"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The ACCA is an affiliate of the <a href="/wiki/Institute_of_Chartered_Accountants_of_the_Caribbean" title="Institute of Chartered Accountants of the Caribbean">Institute of Chartered Accountants of the Caribbean</a>.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> The ACCA qualification is legally recognized in the <a href="/wiki/French_Guiana" title="French Guiana">French Guiana</a> (Part of <a href="/wiki/France" title="France">France</a> and hence subject to European Union regulations). </p><p>At the end of 2016 there were 4,857 members and 16,000 students in the Caribbean. </p> <div class="mw-heading mw-heading3"><h3 id="Africa">Africa</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=27" title="Edit section: Africa"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Kenya">Kenya</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=28" title="Edit section: Kenya"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA is recognised in Kenya and has an office in the country. Some universities offer ACCA.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2022)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading4"><h4 id="Namibia">Namibia</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=29" title="Edit section: Namibia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA was awarded full and unconditional accreditation status as a professional body in <a href="/wiki/Namibia" title="Namibia">Namibia</a> by the statutory Public Accountants' and Auditors' Board (PAAB) on 24 November 2016. The PAAB is a statutory body established to oversee the profession and maintain a register of persons entitled to work or practise as public accountants or public auditors in Namibia.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2018)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading4"><h4 id="South_Africa">South Africa</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=30" title="Edit section: South Africa"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Although ACCA holds recognition for statutory tax purposes,<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> it has no agreement with any accountancy body in <a href="/wiki/South_Africa" title="South Africa">South Africa</a>, while ICAEW, ICAS and CA Ireland have agreements with <a href="/wiki/South_African_Institute_of_Chartered_Accountants" title="South African Institute of Chartered Accountants">South African Institute of Chartered Accountants</a>.On the 6th of July 2023, the <a href="/wiki/Independent_Regulatory_Board_for_Auditors" title="Independent Regulatory Board for Auditors">Independent Regulatory Board for Auditors</a>, formally accredited the ACCA as an additional route for future members to attain the Registered Auditor in South Africa. Only members of the ACCA and <a href="/wiki/South_African_Institute_of_Chartered_Accountants" title="South African Institute of Chartered Accountants">South African Institute of Chartered Accountants</a> can carry out External Audits in the country from the 1st of April 2024. </p> <div class="mw-heading mw-heading4"><h4 id="Zimbabwe">Zimbabwe</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=31" title="Edit section: Zimbabwe"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA Zimbabwe is one of the constituent bodies of the Public Accountants and Auditors Board (PAAB). The PAAB is a statutory body established in 1996 to oversee the profession and maintain a register of persons entitled to work or practise as public accountants or public auditors in <a href="/wiki/Zimbabwe" title="Zimbabwe">Zimbabwe</a>. Only ACCA members in good standing and <a href="/wiki/Institute_of_Chartered_Accountants_of_Zimbabwe" title="Institute of Chartered Accountants of Zimbabwe">Institute of Chartered Accountants of Zimbabwe</a> can register as auditors. </p> <div class="mw-heading mw-heading3"><h3 id="Asia">Asia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=32" title="Edit section: Asia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="China">China</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=33" title="Edit section: China"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA entered <a href="/wiki/China" title="China">China</a> in late 1980s, and has developed its China base rapidly in recent years. It has entered into agreements with 41 Chinese Universities, many of which are leading in the disciplines of finance and accounting as well as having excellent academic reputations in a wider range of subjects. The most well known institutions include <a href="/wiki/Tsinghua_University" title="Tsinghua University">Tsinghua University</a>, <a href="/wiki/Xiamen_University" title="Xiamen University">Xiamen University</a>, <a href="/wiki/Central_University_of_Finance_and_Economics" title="Central University of Finance and Economics">Central University of Finance and Economics</a>, <a href="/wiki/Shanghai_University_of_Finance_and_Economics" title="Shanghai University of Finance and Economics">Shanghai University of Finance and Economics</a>, <a href="/wiki/Southwestern_University_of_Finance_and_Economics" title="Southwestern University of Finance and Economics">Southwestern University of Finance and Economics</a>, <a href="/wiki/Xi%27an_Jiaotong_University" title="Xi'an Jiaotong University">Xi'an Jiaotong University</a> and <a href="/wiki/Sun_Yat-sen_University" title="Sun Yat-sen University">Sun Yat-Sen University</a>. </p><p>As of early 2024, ACCA had 29,000 members and 148,000 students in China, with 11 offices in Beijing, Changsha, Shanghai, Chengdu, Guangzhou, Shenzhen, Shenyang, Qingdao, Wuhan, Hong Kong SAR, and Macau SAR.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Hong_Kong">Hong Kong</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=34" title="Edit section: Hong Kong"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>An Agreement of Recognition Arrangement (ARA) between ACCA and <a href="/wiki/Hong_Kong_Institute_of_Certified_Public_Accountants" title="Hong Kong Institute of Certified Public Accountants">Hong Kong Institute of Certified Public Accountants</a> (HKICPA; local statutory accountancy body) was put in place on 22 August 2006, backdated to 1 July 2005. This was less flexible than the previous rule. </p><p>The old agreement was terminated on 30 June 2005 forcing ACCA members to accept the so-called "8 unfair terms" e.g., hold a degree recognised by HKICPA, work under HKICPA authorised employers, attend workshops and pass HKICPA's Final Professional Examination (FPE), etc. </p><p>This notwithstanding, HKICPA members could join in ACCA without any further requirement. </p><p>The ACCA qualification is highly accepted by the <a href="/wiki/Hong_Kong" title="Hong Kong">Hong Kong</a> employment market. Most HKICPA members qualified through a joint scheme with Hong Kong Society of Accountants (HKSA) which operated for more than 20 years. HKSA later became HKICPA.<sup id="cite_ref-www.accaglobal.com_50-1" class="reference"><a href="#cite_note-www.accaglobal.com-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> </p><p>At the end of 2016 there were 18,238 members and over 8,000 students in Hong Kong. </p> <div class="mw-heading mw-heading4"><h4 id="India">India</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=35" title="Edit section: India"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>UK qualified students are eligible for exemptions in the following papers of the CMA qualification (2012 syllabus) offered by The Institute of Cost Accountants of India:<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p><p>Foundation: Complete exemption. </p><p>Intermediate: </p><p>Paper 5- Financial Accounting </p><p>Paper 6- Laws, Ethics & Governance </p><p>Paper 8- Cost Accounting and Financial Management </p><p>Paper 10- Cost and Management Accountancy </p><p>Paper 12- Company Accounts and Audit </p><p>Final: </p><p>Paper 14- Advanced Financial Management </p><p>Paper 15- Business Strategy and Strategic Cost Management </p><p>Paper 17- Strategic Performance Management </p><p>Paper 18- Corporate Financial Reporting </p><p>Paper 20- Financial Analysis and Business Valuation </p><p>In 2021, ACCA India organized a nationwide 'Financial Literacy Drive' for children. The programme was delivered with the help of ACCA members in India </p><p>At the end of 2023, there were approximately 130,000 students in India.<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Macau">Macau</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=36" title="Edit section: Macau"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA currently is legally recognised with the joint scheme relationships by Macau Society of Certified Practising Accountants (local statutory accountancy body) in <a href="/wiki/Macau" title="Macau">Macau</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2018)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading4"><h4 id="Malaysia">Malaysia</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=37" title="Edit section: Malaysia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>On 13 August 2007, ACCA and the Malaysian Institute of Certified Public Accountants (MICPA) signed an MRA that provided a route for members to join the other body.<sup id="cite_ref-www.accaglobal.com_50-2" class="reference"><a href="#cite_note-www.accaglobal.com-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> The ACCA or Chartered Certified Accountant qualification, along with 10 other professional accounting qualifications,<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> is recognised by the <a href="/wiki/Malaysian_Institute_of_Accountants" title="Malaysian Institute of Accountants">Malaysian Institute of Accountants</a> (MIA). MIA also recognises 21 Malaysian university qualifications as a prerequisite for registration as a chartered accountant in Malaysia. Only MIA members qualify as accountants in <a href="/wiki/Malaysia" title="Malaysia">Malaysia</a> under the Accountants Act, 1967. </p><p>ACCA is statutorily recognised in Part II of the First Schedule of the Accountants Act, 1967. Therefore, ACCA qualification is eligible to be admitted as MIA member, which then opens the opportunity to practice as a public accountant (audit firm). One has to attend MIA public practice programme and then apply for audit approval and passed the audit approval interview.<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> </p><p>At the end of 2016 there were 12,521 members and 42,000 students in Malaysia. </p><p>As of early 2024, there were 19,576 members and over 42,000 students in Malaysia.<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Nepal">Nepal</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=38" title="Edit section: Nepal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>From 2014, <a href="/wiki/Tribhuvan_University" title="Tribhuvan University">Tribhuwan University</a> has recognized ACCA (after full membership) as equivalent to bachelor's degree if pursued after intermediate level.<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Pakistan">Pakistan</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=39" title="Edit section: Pakistan"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The ACCA qualification confers the Qualified Company Secretary designation in <a href="/wiki/Pakistan" title="Pakistan">Pakistan</a>. ACCA and the local statutory accounting body <a href="/wiki/Institute_of_Chartered_Accountants_of_Pakistan" title="Institute of Chartered Accountants of Pakistan">Institute of Chartered Accountants of Pakistan</a> (ICAP) offer partial recognition of each other. </p><p>The <a href="/wiki/Higher_Education_Commission_(Pakistan)" title="Higher Education Commission (Pakistan)">Higher Education Commission</a> (HEC) of Pakistan recognises ACCA members qualifications as equal to <a href="/wiki/Master_of_Commerce" title="Master of Commerce">master's degree in Commerce</a> (MCom). ICAP also awards some exemptions to ACCA affiliates. </p><p>On 4 December 2014, ACCA and ICMAP (<a href="/wiki/Institute_of_Cost_and_Management_Accountants_of_Pakistan" title="Institute of Cost and Management Accountants of Pakistan">Institute of Cost and Management Accountants of Pakistan</a>) signed an MOU to enhance the existing academic recognition arrangements between the two accounting bodies. This MoU shall facilitate students and members of ACCA and ICMA Pakistan to earn dual qualification and membership on a fast track basis.<sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> </p><p>At the end of 2016, there were 3,843 members and over 37,000 students in Pakistan.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2020)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading4"><h4 id="Singapore">Singapore</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=40" title="Edit section: Singapore"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Singapore" title="Singapore">Singapore</a>, holders of ACCA had until 31 December 2016 and existing students have until 31 December 2018 to complete the ICPAS PAC and qualify for the <a href="/wiki/Chartered_Accountant_of_Singapore" title="Chartered Accountant of Singapore">Chartered Accountant of Singapore</a> professional designation through the previous transitional arrangements.<sup id="cite_ref-AsiaOne_article_1_65-0" class="reference"><a href="#cite_note-AsiaOne_article_1-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-BT_article_2_66-0" class="reference"><a href="#cite_note-BT_article_2-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Taiwan">Taiwan</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=41" title="Edit section: Taiwan"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>According to rules 6(iii) & 9 of accountancy examination published by <a href="/wiki/Taiwan" title="Taiwan">Taiwan</a> government, ACCA members are entitled to obtain advanced standing in the examinations to become a <a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountant</a> in Taiwan. </p> <div class="mw-heading mw-heading4"><h4 id="United_Arab_Emirates">United Arab Emirates</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=42" title="Edit section: United Arab Emirates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In March 2014, ACCA signed a strategic partnership agreement with UAE's national accountancy body Accountants and Auditors Association (AAA) to help the latter develop a new Chartered Accountant qualification nationwide. The exams will be held jointly, and successful graduates will gain both ACCA and UAE's new Chartered Accountants' qualifications – the UAECA (United Arab Emirates Chartered Accountant).<sup id="cite_ref-www.accaglobal.com_50-3" class="reference"><a href="#cite_note-www.accaglobal.com-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Global_qualification_partnerships">Global qualification partnerships</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=43" title="Edit section: Global qualification partnerships"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Through partnerships with professional institutions, ACCA offers students and members access to other related qualifications.<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Academic_qualifications">Academic qualifications</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=44" title="Edit section: Academic qualifications"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Bachelor_of_Science#Britain_and_Ireland" title="Bachelor of Science">BSc (Hons)</a> in Applied Accounting, with <a href="/wiki/Oxford_Brookes_University" title="Oxford Brookes University">Oxford Brookes University</a>. Oxford Brookes Business School (OBBS) announced on its website that the BSc Applied Accounting will not be available after May 2026.<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Master_of_Accountancy" title="Master of Accountancy">MSc in Professional Accountancy</a>, with the <a href="/wiki/University_of_London" title="University of London">University of London</a><sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup></li> <li>Global <a href="/wiki/MBA" class="mw-redirect" title="MBA">MBA</a>, with <a href="/wiki/Oxford_Brookes_University" title="Oxford Brookes University">Oxford Brookes University</a> (accelerated for ACCA)<sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup></li> <li>Public Policy and Management offering from <a href="/wiki/SOAS,_University_of_London" class="mw-redirect" title="SOAS, University of London">SOAS</a>, the University of London<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (March 2022)">citation needed</span></a></i>]</sup></li></ul> <div class="mw-heading mw-heading3"><h3 id="Professional_qualifications_and_other_accreditations">Professional qualifications and other accreditations</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=45" title="Edit section: Professional qualifications and other accreditations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Advanced Diploma in International Taxation (ADIT) with the <a href="/wiki/Chartered_Institute_of_Taxation" title="Chartered Institute of Taxation">Chartered Institute of Taxation</a> (CIOT)</li> <li>CMA (Certified Management Accountant) program with Institute of Management Accountants (IMA)</li> <li>Certificate in Treasury (CertT) qualification with <a href="/wiki/Association_of_Corporate_Treasurers" title="Association of Corporate Treasurers">Association of Corporate Treasurers</a> (ACT)</li> <li>Membership of the <a href="/wiki/Chartered_Institute_for_Securities_%26_Investment" title="Chartered Institute for Securities & Investment">Chartered Institute for Securities and Investment</a> (CISI)</li> <li>Chartered Manager Award with <a href="/wiki/Chartered_Management_Institute" title="Chartered Management Institute">Chartered Management Institute</a> (CMI)</li> <li>Certified Internal Auditor (CIA) certification with the <a href="/wiki/Institute_of_Internal_Auditors" title="Institute of Internal Auditors">Institute of Internal Auditors</a> (IIA)</li> <li>Chartered Tax Adviser (CTA) qualification with the Chartered Institute of Taxation (CIOT) (UK only)</li> <li>Chartered Institute for Securities & Investment (CISI) Management (Pakistan only)</li> <li>Certified Fraud Examiner with Association of Certified Fraud Examiners (ACFE) in USA</li> <li>The Institute of Cost Accountants of India (ICoAI)</li></ul> <div class="mw-heading mw-heading2"><h2 id="Representation_worldwide">Representation worldwide</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Association_of_Chartered_Certified_Accountants&action=edit&section=46" title="Edit section: Representation worldwide"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>ACCA is represented on many committees and bodies around the world, including the following:<sup id="cite_ref-72" class="reference"><a href="#cite_note-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> </p> <ul><li>Accountancy Europe (formerly FEE)</li> <li>Africa Capacity Building Foundation</li> <li>ASEAN Federation of Accountants (AFA)</li> <li><a href="/wiki/Confederation_of_Asian_and_Pacific_Accountants" title="Confederation of Asian and Pacific Accountants">Confederation of Asian and Pacific Accountants</a> (CAPA)</li> <li>Consultative Committee of Accountancy Bodies (CCAB)</li> <li>Eastern, Central and Southern African Federation of Accountants (ECSAFA)</li> <li><a href="/wiki/European_Association_of_Craft,_Small_and_Medium-Sized_Enterprises" title="European Association of Craft, Small and Medium-Sized Enterprises">European Association of Craft, Small and Medium-Sized Enterprises</a> (UEAPME)</li> <li><a href="/wiki/European_Financial_Reporting_Advisory_Group" title="European Financial Reporting Advisory Group">European Financial Reporting Advisory Group</a></li> <li>Fédération des Experts Comptables Méditerranéens (FCM)</li> <li><a href="/wiki/Global_Reporting_Initiative" title="Global Reporting Initiative">Global Reporting Initiative</a> (GRI)</li> <li>IFAC Board</li> <li>IFAC <a href="/wiki/International_Auditing_and_Assurance_Standards_Board" title="International Auditing and Assurance Standards Board">International Auditing and Assurance Standards Board</a> (IAASB)</li> <li>IFAC International Public Sector Accounting Board</li> <li>IFAC Professional Accountants in Business Committee</li> <li>IFAC Small and Medium-Sized Practices Committee</li> <li>Institute of Chartered Accountants of the Caribbean (ICAC)</li> <li>Inter-American Accounting Association (IAA)</li> <li>International Federation of Accountants (IFAC)</li> <li>International Integrated Reporting Committee (IIRC)</li> <li><a href="/wiki/OECD" title="OECD">Organisation for Economic Co-operation and Development</a> (OECD)</li> <li><a href="/wiki/Pan_African_Federation_of_Accountants" title="Pan African Federation of Accountants">Pan African Federation of Accountants</a> (PAFA)</li> <li>Professional Accountancy Organization Development Committee (PAODC)</li> <li>South Eastern European Partnership on Accountancy Development (SEEPAD)</li> <li>The Conference Board Europe</li></ul> <table class="wikitable sortable"> <caption> </caption> <tbody><tr> <th>Country/Region </th> <th>Organisation </th></tr> <tr> <td>Americas </td> <td>Interamerican Accounting Association </td></tr> <tr> <td>Argentina </td> <td>Federación Argentina de Consejos Profesionales de Ciencias Económicas </td></tr> <tr> <td>Armenia </td> <td>Association of Accountants and Auditors of Armenia </td></tr> <tr> <td>Azerbaijan </td> <td>Chamber of Auditors of Azerbaijan Republic </td></tr> <tr> <td>Bahamas </td> <td>Bahamas Chamber of Commerce and Industry <p>Bahamas Institute of Chartered Accountants </p> </td></tr> <tr> <td>Barbados </td> <td>Barbados Small Business Association <p><b>Institute of Chartered Accountants of Barbados</b> </p> </td></tr> <tr> <td>Belize </td> <td><b>Institute of Chartered Accountants of Belize</b> </td></tr> <tr> <td>Botswana </td> <td><b>Botswana Institute of Accountants</b> </td></tr> <tr> <td>Brazil </td> <td>Instituto dos Auditores Independentes do Brasil </td></tr> <tr> <td>Brunei </td> <td>Brunei Darussalam Institute of Certified Public Accountants </td></tr> <tr> <td>Cambodia </td> <td>Ministry of Economy and Finance <p><b>Kampuchea Institute of Certified Public Accountants and Auditors</b> </p> </td></tr> <tr> <td>Canada </td> <td>Certified General Accountants' Association of Canada </td></tr> <tr> <td>Caribbean </td> <td>Institute of Chartered Accountants of the Caribbean </td></tr> <tr> <td>China </td> <td>China National Audit Office <p>Chinese Institute of Certified Public Accountants </p> </td></tr> <tr> <td>Cyprus </td> <td><b>Institute of Certified Public Accountants of Cyprus</b> </td></tr> <tr> <td>Czech Republic </td> <td>Chamber of Auditors of the Czech Republic <p>Union of Accountants of the Czech Republic </p> </td></tr> <tr> <td>East Africa </td> <td>Eastern Central and Southern African Federation of Accountants </td></tr> <tr> <td>Eastern Caribbean </td> <td>Institute of Chartered Accountants of the Eastern Caribbean </td></tr> <tr> <td>Egypt </td> <td>Egyptian Society of Accountants and Auditors </td></tr> <tr> <td>Ethiopia </td> <td>Ethiopian Professional Association of Accountants and Auditors </td></tr> <tr> <td>Europe </td> <td>Accountancy Europe (formerly Fédération des Experts Comptables Européens) <p>South Eastern European Partnership on Accountancy Development </p> </td></tr> <tr> <td>Georgia </td> <td>The Georgian Federation of Professional Accountants and Auditors </td></tr> <tr> <td>Greece </td> <td><b>Institute of Certified Public Accountants of Greece</b> </td></tr> <tr> <td>Guyana </td> <td><b>Institute of Chartered Accountants of Guyana</b> </td></tr> <tr> <td>Hong Kong </td> <td>Hong Kong Institute of Certified Public Accountants </td></tr> <tr> <td>Indonesia </td> <td>Ikatan Akuntan Indonesia </td></tr> <tr> <td>Iran </td> <td>Iranian Association of Certified Public Accountants </td></tr> <tr> <td>Ireland </td> <td>Institute of Certified Public Accountants in Ireland </td></tr> <tr> <td>Jamaica </td> <td><b>Institute of Chartered Accountants of Jamaica</b> <p>Jamaica Business Development Corporation </p> </td></tr> <tr> <td>Jordan </td> <td>Jordanian Association of Certified Public Accountants </td></tr> <tr> <td>Kenya </td> <td>Institute of Certified Public Accountants of Kenya </td></tr> <tr> <td>Lesotho </td> <td><b>Lesotho Institute of Accountants</b> </td></tr> <tr> <td>Malawi </td> <td><b>Public Accountants Examination Council of Malawi</b> </td></tr> <tr> <td>Malaysia </td> <td>Malaysian Institute of Certified Public Accountants </td></tr> <tr> <td>Malta </td> <td><b>Malta Institute of Accountants</b> </td></tr> <tr> <td>Mexico </td> <td>Instituto Mexicano de Contadores Públicos </td></tr> <tr> <td>Moldova </td> <td>Association of Professional Accountants and Auditors of Moldova </td></tr> <tr> <td>Nigeria </td> <td>Institute of Chartered Accountants of Nigeria </td></tr> <tr> <td>Poland </td> <td>Accountants Association in Poland <p>Polish Chambers of Statutory Auditors (KIBR) </p> </td></tr> <tr> <td>Romania </td> <td>Body of Expert and Licensed Accountants of Romania <p>Chamber of Financial Auditors of Romania </p> </td></tr> <tr> <td>Serbia </td> <td>Serbian Association of Accountants and Auditors </td></tr> <tr> <td>Sierra Leone </td> <td><b>Institute of Chartered Accountants of Sierra Leone</b> </td></tr> <tr> <td>Singapore </td> <td>Institute of Singapore Chartered Accountants </td></tr> <tr> <td>Sri Lanka </td> <td>Institute of Chartered Accountants of Sri Lanka </td></tr> <tr> <td>Swaziland </td> <td><b>Swaziland Institute of Accountants</b> </td></tr> <tr> <td>Tanzania </td> <td>National Board of Accountants and Auditors </td></tr> <tr> <td>Thailand </td> <td>Federation of Accounting Professions </td></tr> <tr> <td>Trinidad and Tobago </td> <td><b>Institute of Chartered Accountants of Trinidad and Tobago</b> <p>The Business Development Company Limited </p> </td></tr> <tr> <td>Turkey </td> <td>Union of Chambers of Certified Public Accountants of Turkey </td></tr> <tr> <td>Ukraine </td> <td>Chamber of Auditors of Ukraine <p>Ukrainian Federation of Professional Accountants and Auditors </p> </td></tr> <tr> <td>United Arab Emirates </td> <td><b>Accountants & Auditors Association</b> <p>Dubai Financial Services Authority </p> </td></tr> <tr> <td>United Kingdom </td> <td>Association of Accounting Technicians <p>Chartered Institute of Securities and Investments </p><p>Chartered Institute of Taxation </p> </td></tr> <tr> <td>Uruguay </td> <td>Colegio de Contadores, Economistas y Administradores del Uruguay </td></tr> <tr> <td>Vietnam </td> <td><b>Ministry of Finance of the Socialist Republic of Vietnam</b> <p>State Audit Office of Vietnam </p><p>Vietnam Accounting Association </p><p>Vietnam Association of Certified Public Accountants </p> </td></tr> <tr> <td>Zambia </td> <td>Lusaka Stock Exchange <p>Zambia Chamber of Small & Medium Business Associations </p><p><b>Zambia Institute of Chartered Accountants</b> </p> </td></tr></tbody></table> <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=Association_of_Chartered_Certified_Accountants&action=edit&section=47" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Association_of_Authorised_Public_Accountants" title="Association of Authorised Public Accountants">Association of Authorised Public Accountants</a> (AAPA - Subsidiary of ACCA)</li> <li><a href="/wiki/Certified_Accounting_Technician" title="Certified Accounting Technician">Certified Accounting Technician</a> (CAT)</li> <li><a href="/wiki/Chartered_Certified_Accountant" class="mw-redirect" title="Chartered Certified Accountant">Chartered Certified Accountant</a> (ACCA/FCCA)</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=Association_of_Chartered_Certified_Accountants&action=edit&section=48" 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 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.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.accaglobal.com/in/en/about-us.html#:~:text=future%20members%20in-,180%20countries,-.%C2%A0%C2%A0">"Who we are | ACCA Global"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Who+we+are+%7C+ACCA+Global&rft_id=https%3A%2F%2Fwww.accaglobal.com%2Fin%2Fen%2Fabout-us.html%23%3A~%3Atext%3Dfuture%2520members%2520in-%2C180%2520countries%2C-.%25C2%25A0%25C2%25A0&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAssociation+of+Chartered+Certified+Accountants" class="Z3988"></span></span> </li> <li id="cite_note-About_us-2"><span class="mw-cite-backlink">^ <a href="#cite_ref-About_us_2-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-About_us_2-1"><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="https://www.accaglobal.com/gb/en/about-us.html">"About us"</a>. <i>www.accaglobal.com</i>.</cite><span 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title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=How+to+be+Auditor+in+Malaysia%3F&rft.date=2022-11-03&rft_id=https%3A%2F%2Fwww.genesisorigo.com%2Fbecoming-an-auditor-in-malaysia%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAssociation+of+Chartered+Certified+Accountants" class="Z3988"></span></span> </li> <li id="cite_note-62"><span class="mw-cite-backlink"><b><a href="#cite_ref-62">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external free" href="https://theexchangeasia.com/acca-membership-hits-quarter-of-a-million-with-more-than-19000-members-in-malaysia-alone/">https://theexchangeasia.com/acca-membership-hits-quarter-of-a-million-with-more-than-19000-members-in-malaysia-alone/</a></span> </li> <li id="cite_note-63"><span class="mw-cite-backlink"><b><a href="#cite_ref-63">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite 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Retrieved <span class="nowrap">6 December</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=fp.brecorder.com&rft.atitle=ACCA+UK+signs+MoU+with+ICMAP+Pakistan&rft_id=http%3A%2F%2Ffp.brecorder.com%2F2014%2F12%2F201412041248187%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAssociation+of+Chartered+Certified+Accountants" class="Z3988"></span></span> </li> <li id="cite_note-AsiaOne_article_1-65"><span class="mw-cite-backlink"><b><a href="#cite_ref-AsiaOne_article_1_65-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://business.asiaone.com/investments-and-savings/mof-announces-details-new-professional-accountancy-designation">MOF Announces Details of New Professional Accountancy Designation (2 April 2013)</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20131029192937/http://business.asiaone.com/investments-and-savings/mof-announces-details-new-professional-accountancy-designation">Archived</a> 29 October 2013 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> <i>AsiaOne</i></span> </li> <li id="cite_note-BT_article_2-66"><span class="mw-cite-backlink"><b><a href="#cite_ref-BT_article_2_66-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.asiaone.com/print/News/AsiaOne%2BNews/Business/Story/A1Story20130402-413059.html">Singapore Prepares for a 2-tier Accounting Profession (4 April 2013)</a> <i>The Business Times</i></span> </li> <li id="cite_note-67"><span class="mw-cite-backlink"><b><a href="#cite_ref-67">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.singaporeqp.com/singapore-qp-framework">Singapore QP Framework</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130309015635/http://singaporeqp.com/singapore-qp-framework">Archived</a> 2013-03-09 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> <i>Singapore Qualification Programme</i></span> </li> <li id="cite_note-68"><span class="mw-cite-backlink"><b><a href="#cite_ref-68">^</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.accaglobal.com/gb/en/member/membership/partner-quals.html">"Qualifications from our partners"</a>. <i>www.accaglobal.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">10 December</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.accaglobal.com&rft.atitle=Qualifications+from+our+partners&rft_id=https%3A%2F%2Fwww.accaglobal.com%2Fgb%2Fen%2Fmember%2Fmembership%2Fpartner-quals.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAssociation+of+Chartered+Certified+Accountants" class="Z3988"></span></span> </li> <li id="cite_note-69"><span class="mw-cite-backlink"><b><a href="#cite_ref-69">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.brookes.ac.uk/business/undergraduate/bsc-applied-accounting/">BSc Applied Accounting</a>, brookes.ac.uk</span> </li> <li id="cite_note-70"><span class="mw-cite-backlink"><b><a href="#cite_ref-70">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://london.ac.uk/courses/professional-accountancy">Professional Accountancy</a>, london.ac.uk</span> </li> <li id="cite_note-71"><span class="mw-cite-backlink"><b><a href="#cite_ref-71">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.brookes.ac.uk/business/mba/programme-details/acca-partnership/">ACCA Global MBA</a>, brookes.ac.uk</span> </li> <li id="cite_note-72"><span class="mw-cite-backlink"><b><a href="#cite_ref-72">^</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.accaglobal.com/gb/en/about-us/what-we-do/our-partnerships/representation-on-external-bodies.html">"Representation on external bodies"</a>. <i>www.accaglobal.com</i><span class="reference-accessdate">. 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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 class="mw-selflink selflink">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 href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales" title="Institute of Chartered Accountants in England and Wales">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" 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