Global Accounting Alliance

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The Global Accounting Alliance (GAA) is an international coalition of accounting organisations that was formed in 2006.

Accounting measurement, processing and communication of financial information about economic entities

Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

The GAA aims to promote standards of quality professional services, support their members, and share information and collaborate on international accounting issues. The members of the alliance represent over 775,000 of professional accountants.

The GAA provides members with a GAA Passport which provides access to other member bodies so they can access restricted areas of the local institute website, training and development, and publications at member rates when visiting their country.

Member organisations

Chartered Accountants Australia and New Zealand

The Chartered Accountants Australia and New Zealand represents over 121,418 members in Australia, New Zealand and overseas.

American Institute of Certified Public Accountants organization

Founded in 1887, 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. It 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.

The South African Institute of Chartered Accountants (SAICA), is a professional accountancy body in South Africa.

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Accountant practitioner of accountancy or accounting

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 International Accounting Standards Committee (IASC) was founded in June 1973 in London and was replaced by the International Accounting Standards Board on 1 April 2001. It was responsible for developing the International Accounting Standards and promoting the use and application of these standards.

Chartered Institute of Management Accountants

The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering training and qualification in management accountancy and related subjects. It is focused on accountants working in industry, and provides ongoing support and training for members.

The Institute of Chartered Accountants of Scotland (ICAS) is the world's first professional body of Chartered Accountants (CAs). It is a regulator, educator, influencer and thought leader.

The Institute of Chartered Accountants in England and Wales (ICAEW) was established by royal charter in 1880. It has over 150,000 members. Over 15,000 of these members live and work outside the UK. In 2015, 8,256 students joined ICAEW – the highest ever figure. 80 of FTSE 100 companies have an ICAEW Chartered Accountant on the board.

Chartered accountant occupation

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.

Association of Chartered Certified Accountants qualification body for professional accountants

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.

Association of Accounting Technicians

The Association of Accounting Technicians (AAT) is the world’s leading professional body for Accounting Technicians, with over 140,000 members worldwide.

Chartered Institute of Public Finance and Accountancy organization

The Chartered Institute of Public Finance and Accountancy (CIPFA) is a professional institute for accountants working in the public services, national audit agencies, in major accountancy firms, and in other bodies where public money needs to be managed. It has 14,000 members. It is the only UK professional accountancy body to specialise in public services. Its qualifications include a professional qualification for public sector accountants as well as a postgraduate diploma for people already working in management.

Hong Kong Institute of Certified Public Accountants

The Hong Kong Institute of Certified Public Accountants (HKICPA) is the professional accounting body of Hong Kong.

Institute of Public Accountants

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 Consultative Committee of Accountancy Bodies (CCAB) is an umbrella group of chartered professional bodies of British qualified chartered accountants.

The Institute of Chartered Accountants in Australia was the professional accounting body representing Chartered Accountants in Australia before it merged with the New Zealand Institute of Chartered Accountants to become Chartered Accountants Australia and New Zealand.

The International Qualification Examination (IQEX) is an examination sat by certain non-U.S. qualified accountants seeking the Certified Public Accountant designation in the United States.

New Zealand Institute of Chartered Accountants

The New Zealand Institute of Chartered Accountants (NZICA) was the operating name for the Institute of Chartered Accountants of New Zealand. The Institute represented over 33,000 members in New Zealand and overseas. Most accountants in New Zealand belonged to the Institute.

British qualified accountants are full voting members of United Kingdom professional bodies that evaluate individual experience and test competencies for accountants.

IFACnet, the KnowledgeNet for Professional Accountants, is the global, multilingual search engine developed by the International Federation of Accountants (IFAC) and its members to provide professional accountants worldwide with one-stop access to good practice guidance, articles, management tools and other resources. This enterprise search engine was launched on October 2, 2006 by INDEZ. Originally marketed to professional accountants in business, IFACnet was expanded in March 2007 to provide resources and information relevant to small and medium accounting practices. It now includes resources and information for accountants in all sectors of the profession.

Accountancy in Hong Kong is regulated by the HKICPA under the Professional Accountants Ordinance. The auditing industry for limited companies is regulated under the Companies Ordinance, and other Ordinances such as the Securities and Futures Ordinance, the Listing Rules, etc.

CPA Ireland is a professional body for Certified Public Accountants (CPAs) in Ireland. It is one of the main Irish accountancy bodies, with 5,000 members and students.