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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). It has 240,952 members and 541,930 future members worldwide. 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 Chinese Institute of Certified Public Accountants or CICPA is a professional accounting organization based in Beijing with oversight responsibility for accountants in China.
Institute of Chartered Accountants of India (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.
Founded in 1908, the Certified General Accountants Association of Canada (CGA-Canada) serves Certified General Accountants and students in Canada and nearly 100 countries. CGA-Canada established the designation's certification requirements and professional standards, offers professional development, conducts research and advocacy, and represents CGAs nationally and internationally. CGA-Canada joined the Chartered Professional Accountants of Canada to integrate operations under the CPA banner in 2015. CPA Canada is the new national accounting body formed by the merger of the Canadian Institute of Chartered Accountants (CICA) and the Society of Certified Management Accountants (CMA) in 2013, and now Certified General Accountants.
The Institute of Cost Accountants of India (ICMAI), which was previously known as The Institute of Cost & Works Accountants of India (ICWAI) is a professional accountancy body in India. It is under the ownership of the Ministry of Corporate Affairs of the Government of India. It has as its prime responsibility to contribute to the cost and management accounting profession at the global level.
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.
Malaysian Institute of Accountants (MIA) is the umbrella body for the accountancy profession in Malaysia. It was established under the Accountants Act, 1967 to regulate and develop the accountancy profession in this country. MIA operates under the purview of the Ministry of Finance through the Accountant General's Department.
The Institute of Chartered Accountants of Pakistan is a professional accountancy body in Pakistan. It has over 10,000 members working locally and globally. The institute was established on July 1, 1961 to regulate the profession of accountancy in Pakistan. It is a statutory autonomous body established under the Chartered Accountants Ordinance, 1961. With the significant growth in the profession, the CA Ordinance and By-Laws were revised in 1983.
The Institute of Cost and Management Accountants of Bangladesh (ICMAB) is an institution dedicated to Cost and Management Accounting education and research in Bangladesh. It is managed as an autonomous professional body under the Ministry of Commerce. As well as education, it is also engaged in regulating and promoting the profession of cost and management accountant in Bangladesh.
ASCA is a non-profit professional association that aims to advance the profession of accounting, management, and related disciplines in the countries of the Arab League. ASCA also aims to maintain the professional independence of accountants and their protection through the application of professional supervisory measures as a way to elevate the professions of accounting and auditing.
In Bangladesh, the profession of accountancy was developed during the British colonial period. The basic requirements for financial reporting by all companies in Bangladesh were provided by the Companies Act of 1994. Today, it is represented by two professional bodies, the Institute of Cost & Management Accountants of Bangladesh (ICMAB) and the Institute of Chartered Accountants of Bangladesh (ICAB).
The International Federation of Accountants (IFAC) is the global organization for the accountancy profession. Founded in 1977, IFAC has 180 members and associates in 135 jurisdictions, representing more than 3 million accountants in public practice, education, government service, industry, and commerce. The organization supports the development, adoption, and implementation of international standards for accounting education, ethics, and the public sector as well as audit and assurance. It supports four independent standard-setting boards, which establish international standards on ethics, auditing and assurance, accounting education, and public sector accounting. It also issues guidance to professional accountants in small and medium business accounting practices.
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.
The Ordre National des Experts Comptables et Comptables Agréés du Sénégal (ONECCA) or National Institute of Chartered Accountants of Senegal is a professional body in Senegal created on 10 January 2000.
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.
Iranian Institute of Certified Accountants (IICA) is a national professional accounting body of Iran. It was established at 21 February 1973 as a non-governmental association in Iran. IICA is the largest professional accounting body in Iran in terms of membership. Associate members of IICA are known as Certified Accountant (CA), and, fellow members of IICA are known as Independent Certified Accountant (ICA). IICA is the first Iranian member of the International Federation of Accountants (IFAC).
The Institute of Chartered Management Accountants of Pakistan (ICMAP) is a professional accounting body offering qualification and training in management accountancy.
The Institute of Certified Public Accountants of Uganda is a professional body for certified public accountants (CPAs) in Uganda. As of July 2016, total membership was about 2,000 members.
The Institute of Certified Management Accountants of Sri Lanka, is a professional body offering qualification in management accountancy in Sri Lanka.