A Certified National Accountant is a qualified professional accountant that has met the educational qualification and professional experience requirements for membership of Association of National Accountants of Nigeria (ANAN), and has been accepted as a member of the association. The Certified National Accountant is also the title of a quarterly journal of ANAN. [1]
Accountancy graduates with a B.Sc. and Higher National Diploma from Nigerian Universities and Polytechnics qualify for admission to a three-year training program at the Nigerian College of Accountancy, Jos. On successful completion of the examinations they earn the designation of Certified National Accountant (CNA) and qualify to join ANAN. [2]
An accountant is a practitioner of accounting or accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resource(s).
The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 418,000 members in 143 countries in business and industry, public practice, government, education, student affiliates and international associates. Founded in 1887, the organization sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local governments. It also develops and grades the Uniform CPA Examination. The AICPA maintains offices in New York City; Washington, DC; Durham, NC; and Ewing, NJ. The AICPA celebrated the 125th anniversary of its founding in 2012.
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, almost every state has passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting related experience.
Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854. The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. The title is an internationally recognised professional designation; the certified public accountant designation is generally equivalent to it. Women were able to become chartered accountants only following the Sex Disqualification (Removal) Act 1919 after which, in 1920, Mary Harris Smith was recognised by the Institute of Chartered Accountants in England and Wales and became the first woman chartered accountant in the world.
Founded in 1904, the Association of Chartered Certified Accountants(ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA). ACCA's headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of over 104 offices and centres in 52 countries - with 323 Approved Learning Partners (ALP) and more than 7,300 Approved Employers worldwide, who provide employee development.
The Institute of Public Accountants (IPA) is one of the three legally recognised professional bodies for accountants in Australia. The IPA represents more than 35,000 members and students working in industry, commerce, government, academia and professional practice.
The Institute of Chartered Accountants of Nigeria (ICAN) is a professional accountancy body in Nigeria. It is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Association of National Accountants of Nigeria (ANAN). The relationship between the two organizations has been tense. In 2007 ICAN attempted to have the bill establishing ANAN declared void.
The Association of International Accountants (AIA) is a professional accountancy body. It was founded in the UK in 1928 and since that date has promoted the concept of ‘international accounting’ to create a global network of accountants in over 85 countries worldwide.
The Institute of Singapore Chartered Accountants (ISCA), formerly the Institute of Certified Public Accountants of Singapore, is the national professional body for accountants in Singapore. It sets out to develop, support and enhance the integrity, status and interests of the accountancy profession in Singapore.
The Iraqi Union of Accountants and Auditors (IUAA) is a professional association for accountants and auditors in Iraq. It is the sole Iraqi member of the International Federation of Accountants (IFAC).
First Intuition is a United Kingdom based provider of accountancy training. It was founded in 2007 and is a partnership run by the five founders. First Intuition works on the principle of smaller class sizes, capping all classes at 30, a unique feature not seen at any other accountancy training provider.
The Association of National Accountants of Nigeria (ANAN) is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Institute of Chartered Accountants of Nigeria (ICAN). A consultant offering financial services in Nigeria must be a member of either ANAN or ICAN.
Nigerian College of Accountancy (NCA), is an educational institution in Jos, Nigeria established in 1994 that is operated by Association of National Accountants of Nigeria (ANAN).
The National Board of Accountants and Auditors (NBAA) is an accounting professional and regulatory body operating under the Ministry of Finance and Economic Affairs, the sole body to certify accountants in Tanzania. It began operating on 15 January 1973.
The Association of Accountancy Bodies in West Africa (ABWA) is a regional organization of the International Federation of Accountants (IFAC). As of 2011 there were ten West African accounting institutes represented in ABWA.
The Nigerian Accounting Association (NAA) is a member driven association of academics in the accountancy profession. It is the successor to the defunct Nigerian Association of Accounting Teachers (NATA). NATA was established in 1972 with the objective of "contributing through research and education, to the improvement of accounting profession and accounting education in Nigeria". The NAA is an academic society aimed at advancement of the accounting discipline and accounting profession in Nigeria. Members are usually members of the Association of National Accountants of Nigeria (ANAN) and/or the Institute of Chartered Accountants of Nigeria (ICAN).
The Liberian Institute of Certified Public Accountants (LICPA) is a professional association of accountants in Liberia.
CPA Ireland, formerly the Institute of Certified Public Accountants in Ireland, is one of the main Irish accountancy bodies, with 5,000 members and students.
The Chartered Institute of Cost and Management Accountants (CICMA) is a Nigerian – based professional accounting body offering Accounting education and professional qualifications in cost and management accountancy and related subjects, focus on accounting, business and government operations. The head office of the institute is in Kaduna. The institute also has regional offices at Abuja, Kano, Jos and Port Harcourt. As at September 2015, it had 8,200 members working in and outside Nigeria. It also has 4,500 registered students.