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ACCA

Introduction

The Association of Chartered Certified Accountants (ACCA) is a British accountancy body which offers the Chartered Certified Accountant (Designatory letters ACCA or FCCA) qualification worldwide. It is one of the world's largest and fastest-growing accountancy bodies with 140,000 members and 404,000 affiliates and students in 170 countries (as at April 2010). The Institute's headquarters are in London with the principal administrative office being based in Glasgow. In addition the ACCA has a network of nearly 80 staffed offices and other centres around the world.

The ACCA is a founding member body of the Consultative Committee of Accountancy Bodies (CCAB) and the International Federation of Accountants (IFAC).

The term 'Chartered' in ACCA qualification refers to the Royal Charter granted in 1974 by Her Majesty the Queen in the United Kingdom.

Since 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, being insured against any possible liability claims 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.

History

ACCA can trace its history back to 1904 when eight people formed the London Association of Accountants. This was done in order to allow more open access to the profession than was available through the existing accounting bodies at the time, notably the Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Scotland. As of 2006, the goal of ACCA is to become the world’s leading global professional body by size.

A timeline of key dates in the history of ACCA and its predecessor bodies is:

1930 : London Association of Accountants successfully campaigns for the right to audit companies
1933 : London Association of Accountants renamed London Association of Certified Accountants
1939 : Corporation of Accountants (Scottish body, founded 1891) merges with London Association of Certified Accountants to become the Association of Certified and Corporate Accountants
1941 : Institution of Certified Public Accountants (founded 1903, and incorporating the Central Association of Accountants from 1933) merges with Association of Certified and Corporate Accountants
1971 : Association of Certified and Corporate Accountants renamed Association of Certified Accountants
1974 : Royal Charter received from Her Majesty the Queen.
1974 : ACCA becomes one of the six founding members of the Consultative Committee of Accountancy Bodies (CCAB).
1977 : ACCA becomes a founding member of the International Federation of Accountants (IFAC).
1984 : Association of Certified Accountants renamed Chartered Association of Certified Accountants
1995 : ACCA members vote at an extraordinary general meeting to amend the name of the body to the Association of Chartered Public Accountants and to introduce the designation Chartered Public Accountant. The Privy Council subsequently rejected this proposal as it was concerned about the inclusion of the term public. It did however agree that any accountancy body that had a royal charter could be granted the right to use chartered as part of the members’ designation.
1996 : Chartered Association of Certified Accountants renamed Association of Chartered Certified Accountants. Members become entitled to use the title Chartered Certified Accountant (Designatory letters ACCA or FCCA). The Association of Authorised Public Accountants becomes a subsidiary of ACCA.
1998 : ACCA's syllabus formed the basis of the United Nations' global accountancy curriculum titled Guideline on National Requirements for the Qualification of Professional Accountants published in 1999. ACCA was a participant in the consultative group, which devised this global Benchmark, and reference to ACCA's role is included throughout the publication.
2001 : ACCA received a Queens Award for Enterprise in International Trade, recognising the growth of ACCA and its role in160 countries worldwide.
2002 : ACCA received its second Queens Award for Enterprise in the space of 12 months, honouring its continuing work on social and environmental issues with the confirmation of the Queens Award for Enterprise in the Sustainable Development category. ACCA's first Queens Award, for Export Achievement, was presented in 1996.
2009 : ACCA members allowed to provide and to charge for probate services with effect from 1 August 2009 under The Probate Services (Approved Bodies) Order 2009 Number 1588.

Qualification

Chartered Certified Accountant (ACCA) - Professional Scheme
The Professional Scheme is the primary qualification of the ACCA and, following completion of up to 14 professional examinations and three years of supervised, relevant accountancy experience, enables an individual to become a Chartered Certified Accountant.

In accordance with ACCA's traditions, there is open access to its examinations.
As part of the Professional Scheme, a Bachelor of Science (Honours) degree in Applied Accounting (after completing Part 2 of the Professional Scheme and submitting a Research project), is offered in association with Oxford Brookes University.
The current syllabus is made up of 14 examinations, although some exemptions are available. The papers are split into three parts. Within Part 3, there are four optional papers (of which two must be selected).
Subjects examined include financial accounting, management accounting, financial reporting, taxation , company law, financial management, audit and assurance and corporate reporting.
A new ACCA qualification started from the December 2007 examination sitting. The new syllabus updates the qualification for recent developments in the accountancy profession and reorganises the papers within the qualification. It is ACCA policy to update the examination syllabus on a regular basis. Changes were made previously in 2001 and 1994.
The ACCA Professional examinations are offered worldwide twice yearly, in June and December.

Certified Accounting Technician (CAT)
This is an introductory qualification for accounting technicians. Although CAT can be obtained as a standalone qualification, it is often the case that individuals study for CAT as an introduction to accountancy prior to starting the Professional Scheme. It usually takes 1.5 years to complete the Certified Accounting Technician exams. However, there is no restriction on the number of papers that can be attempted in one attempt.

Alternatives to the CAT qualification include the Association of Accounting Technicians qualification. ACCA was a sponsor of the AAT before breaking its links in favour of the CAT qualification in the mid 1990s.

Currently, the Certified Accounting Technician qualification (CAT) has been placed on the National Qualifications Framework of the Qualifications and Curriculum Development Agency (QCA), and publicly-funded educational institutions are now eligible for funding to train towards the qualification in United Kingdom. 

Other qualifications
The ACCA offers other qualifications:

MBA (for ACCA full members, offered in association with Oxford Brookes University)
BSc(Hons) in Applied Accounting, offered in association with Oxford Brookes University
MSc in Financial Management, offered in association with Heriot Watt University
Diploma in Financial Management (DipFM). Introduced in the mid-1980s as the Certified Diploma in Accounting and Finance (CDipAF), a financial qualification designed for non-finance managers.
Diploma in International Financial Reporting (DipIFR)
Diploma in Financial Management
Certificate in International Auditing (CertIA)
Certificate in International Financial Reporting (CertIFR)

Membership

ACCA Affiliate versus Members
In the first instance, individuals register as student members to undertake the Professional Scheme qualification.

Upon successful completion of the examinations, student members are automatically transferred to Affiliate status.

"For ACCA affiliates to gain admission to full membership, they must demonstrate, on the application form, that they have obtained a minimum of three years of acceptable, supervised, practical experience in an accountancy role (or roles) and have reached the required standard of competence".

Fellowship
Fellowship, or senior membership of ACCA, or being Chartered Certified Accountants above 3 years or 5 years (according to the new rules), is awarded on the following bases:

after 3 years continuous membership, upon application, with documented Continuing Professional Education; or
for members admitted to Associateship before 2002, automatically after five years continuous membership.
ACCA has decided that from 1 January 2008, Fellowship will be awarded based on 5 years continuous membership, with compliance with Continuing Professional Education requirements. Advancement to Fellowship will be automatic provided the member has not breached CPE requirements. Members admitted before 2005 may still apply for Fellowship under the 3 year rule before 1 January 2008.

Fellow members of ACCA use the designatory letters FCCA in place of ACCA.

Continual Professional Development
Before 2005, Continual Professional Development (CPD) was mandatory only for holders of practising certificates and insolvency licences. From 2005, ACCA is extending mandatory CPD to all members on a phased basis:

Phase 1: Effective 1 January 2005, for members admitted to Associateship on or after 1 January 2001 (plus all practising certificate and insolvency licence holders)
Phase 2: Effective 1 January 2006, for members admitted to Associateship 1 January 1995 and 31 December 2000
Phase 3: Effective 1 January 2007, for members admitted to Associateship on or before 31 December 1994.
It is permissible for a member to adopt CPD earlier than the deadline.

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