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An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.
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The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers 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 in England and Wales (ICAEW) is a professional membership organisation that promotes, develops and supports chartered accountants and students around the world. As of December 2023, it has over 208,000 members and students in 146 countries. ICAEW was established by royal charter in 1880.
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.
The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members. ACCA's headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of over 110 offices and centres in 51 countries - with 346 Approved Learning Partners (ALP) and more than 7,600 Approved Employers worldwide, who provide employee development.
The Association of Accounting Technicians (AAT) is a UK-headquartered, global professional body for accounting technicians and bookkeepers, as well as a major provider of finance and accounting qualifications in the UK.
The Institute of Chartered Accountants of India, abbreviated as ICAI, is India's largest professional accounting body under the administrative control of Ministry of Corporate Affairs, Government of India. It was established on 1 July 1949 as a statutory body under the Chartered Accountants Act, 1949 enacted by the Parliament for promotion, development and regulation of the profession of Chartered Accountancy in India.
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Chartered Accountants Ireland was established by Royal Charter on 14 May 1888, and is Ireland's largest accountancy body. According to its website, it represents over 30,000 members globally.
The Institute of Chartered Accountants of Ghana is a professional accountancy organisation. It is the sole such organisation in Ghana with the right to award the Chartered Accountant designation, and with the right to regulate the accountancy profession in Ghana. The Institute of Chartered Accountants (Ghana) was established by an Act of Parliament, Act 170, in 1963.Act 170 was repealed in 2020 after the President of the Republic of Ghana assented to a new Act, Institute of Chartered Accountants, Ghana Act, 2020, Act 1058. Members of the organisation are the only persons recognized under the Companies Code 1963, to pursue audits of company accounts in Ghana. It is governed by a council of eleven members who are chartered accountants. The council, headed by a president, holds office for a period of two years.
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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.
Accounting Technicians Ireland is an organisation providing accounting education in Ireland. They have over 10,000 members and students in the Republic of Ireland and in Northern Ireland.
Henry Alexander Benson, Baron Benson GBE was a British accountant best known as a partner of Coopers & Lybrand, an advisor to the Bank of England, his work organising the accountancy profession as president of Institute of Chartered Accountants in England & Wales and for the part he played in various Royal Commissions.
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.
Conall Dunne is an Irish former Gaelic footballer who played for St Eunan's and the Donegal county team.
Herbert Jeffrey Wooller is an English accountant and educationalist. He is noted for his accountancy tuition initiatives, and for campaigning for reform of his professional institute, the Institute of Chartered Accountants in England and Wales. The institute eventually excluded him from its membership because of his association with the Irish International University, Irish University Business School and International University Business School. Wooller has founded several educational institutions such as the Jeff Wooller College, Institute of Professional Financial Managers and Irish University Business School.
Sir Brian Garton Jenkins was an English chartered accountant and businessman who was President of the Institute of Chartered Accountants in England and Wales in 1985/86, Lord Mayor of the City of London in 1991/92, and Chairman of Woolwich plc 1995/2000.
References
- ↑ "John Hannaway still loves working with clients after almost 40 years". Belfast Telegraph. 24 May 2016. Retrieved 12 December 2024.
- ↑ "Past Presidents". Chartered Accountants Ireland. Retrieved 12 December 2024.
- ↑ "2022 Awards". Irish Accountancy Awards. Retrieved 12 December 2024.