Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA or FCCA). As at June 2016, ACCA had 188,000 members and 480,000 students in 181 countries. ACCA's headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of 92 offices and centres and more than 7,110 Approved Employers worldwide, who provide employee development.
The term 'Chartered' in ACCA qualification refers to the Royal Charter granted in 1974. Chartered Certified Accountant is a legally protected term. 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.
The Association of Authorised Public Accountants (AAPA), one of the British Professional Bodies for Public Accountants, has been a subsidiary of ACCA since 1996.
ACCA claims to work in the public interest, assuring that its members are appropriately regulated. It promotes principles-based regulation. 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.
|F1 Accountant in Business||F4 Corporate and Business Law|
|F2 Management Accounting||F5 Performance Management|
|F3 Financial Accounting||F6 Taxation|
|F7 Financial Reporting|
|F8 Audit and Assurance|
|F9 Financial Management|
|Essentials||Options (two to be completed)|
|P1 Governance, Risk and Ethics||P4 Advanced Financial Management|
|P2 Corporate Reporting||P5 Advanced Performance Management|
|P3 Business Analysis||P6 Advanced Taxation|
|P7 Advanced Audit and Assurance|