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 131,500 members and 362,000 affiliates and students in 170 countries (as at February 2009). The Institute's headquarters are in London with the principal administrative office being based in Glasgow.

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  • ACCA - Accountancy's uncommon denominator
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  • 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 131,500 members and 362,000 affiliates and students in 170 countries (as at February 2009). 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.
  • 英国勅許公認会計士（えいこくちょっきょこうにんかいけいし、Chartered Certified Accountant or ACCA/FCCA）は、英国の公認会計士の資格。以前は公認会計士（CertifiedAccountant）として監査権限の公的資格を有していた。1974年に英国女王より勅許(Royal Charter)を受け勅許公認会計士会(Association of Chartered Certified Accountants)と改名した。 また、名称が紛らわしく混同している非英国人が多いが、英国には、ACCA以外に、19世紀に遡る世界最古の会計士資格であるACA（英国勅許会計士：Chartered Accountant）をはじめ、CIPFA（Chartered Institute of Public Finance and Accountancy、勅許公共財務会計士）、CIMA（Chartered Institute of Management Accountants, 勅許管理会計士）など、複数の公認会計士資格が存在している。 監査業務に特化しているACAと管理会計に特化しているCIMA、公共機関の会計に特化しているCIPFAなど、イギリスの他の会計士団体が業務別に特化していたため、30年前の勅許獲得後まもなくして、国内外で成長路線を追求した。まず、ACA（英国勅許会計士）が会計士事務所勤務の人にしか受験資格を与えなかったのに対抗して、受験資格をほとんど無条件に開放し、その資格試験を段階制に変えたため、大卒でなくても誰でも会計士の資格収得を試みることを可能とした。また会計士制度の設立が十分でなく熟練の会計士が不足している途上国にACCA資格認可を働きかけその資格を認可され、アフリカ、アジアや中東などの途上国でその会員数を増やしていった。各国の公認会計士の資格試験が国内の監査基準や商法、税法に基づく試験内容であるのに反して、ACCAにおいては商法、税法においては認可国別の試験問題を作成、財務会計、監査に置いては早くから国際会計基準に基づく試験を行っており、近年、国際会計士基準がEU加盟国で採用されることが決定し、基準が共通化したことによりEU内での会員数がさらに増加することになった。最近ではイスラム教国の会員向にイスラムの教義に基づいた金融・銀行業務の資格も提供している。勅許公認会計士の保持者の数は170カ国、122,426人である。
  • ACCA - Association of Chartered Certified Accountants (Stowarzyszenie Licencjonowanych Certyfikowanych Księgowych) - jest to organizacja grupująca i egzaminująca księgowych. Aby zostać członkiem stowarzyszonym (Affiliate) należy zdać lub być zwolnionym z 14 egzaminów. Aby zostać członkiem ACCA należy ponadto zdać moduł o etyce w zawodzie oraz mieć co najmniej 3 udokumentowane lata doświadczenia w zawodzie. Według stanu ze stycznia 2009 ACCA ma na całym świecie w 170 krajach 122 tysięcy członków i 325 tysięcy studentów . ACCA ma swoje główne biuro w Londynie podczas gdy administracja znajduje się w Glasgow w Wielkiej Brytanii.
  • The Association of Chartered Certified Accountants (ACCA) este o organizaţie globală de experţi contabili fondată în Marea Britanie şi cu sediul la Londra, care conferă calificarea profesională de Chartered Certified Accountant (iniţiale ACCA sau FCCA) pe plan mondial. ACCA este una din cele mai mari organizaţii de contabili din lume şi are în prezent una dintre cele mai rapide rate de creştere a numărului de membri şi studenţi (peste 122 000 de membri şi 325 000 de studenţi şi afiliaţi în 170 de ţări). Pe lângă sediul central din Londra, ACCA mai deţine un centru administrativ la Glasgow şi 80 de birouri locale, dintre care unul la Bucureşti. ACCA este membru fondator al International Federation of Accountants (IFAC). Termenul de 'Chartered' din calificarea ACCA se referă la Carta regală conferită în 1974 de Majestatea Sa Regina Elisabeta a II-a a Regatului Unit. Întrucât titlul de Chartered Certified Accountant este protejat legal, persoanele care îl folosesc pentru a se desemna trebuie să fie membri ai ACCA şi, dacă desfăşoară misiuni de expertiză contabilă sau audit, trebuie să repecte reglementări adiţionale, cum ar fi cele care instituie necesitatea de a deţine un certificat de liberă practică, obligaţia de a încheia asigurări de răspundere civilă şi obligaţia de a se supune la controale din partea ACCA.
  • ACCA (the Association of Chartered Certified Accountants) — «Ассоциация Дипломированных Сертифицированных Бухгалтеров» — международно признаваемая сертификация в сфере бухгалтерского учета и финансов.
  • 特许公认会计师公会（The Association of Chartered Certified Accountants），简称ACCA，是得到皇家特许（Royal Charter）銜頭的英国四大擁有法定權力会计师公會之一，也是世界上其中一個最著名的会计师專業團體。同時特许公认会计师公会亦是国际会计准则理事会（IASB）和国际会计师联合会（IFAC）的创始成员。 ACCA总部位于英国，格拉斯哥(2 Central Quay 89 Hydepark Street Glasgow United Kingdom G3 8BW)，公會專門向世界各地提供特許公認會計師（Chartered Certified Accountant）資格專業考試，现時全球170多个国家和地区有超过11万名ACCA会员和26万名学生会员。與此同時，ACCA在马来西亚，中國的北京、上海、广州和香港特别行政区设有ACCA地方代表处，以及與澳门特别行政区財政局合作在澳門當地舉辦會計師聯合考試。
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  • ACCA - Accountancy's uncommon denominator
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  • London, [England, UK]
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  • 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 131,500 members and 362,000 affiliates and students in 170 countries (as at February 2009). The Institute's headquarters are in London with the principal administrative office being based in Glasgow.
  • ACCA - Association of Chartered Certified Accountants (Stowarzyszenie Licencjonowanych Certyfikowanych Księgowych) - jest to organizacja grupująca i egzaminująca księgowych. Aby zostać członkiem stowarzyszonym (Affiliate) należy zdać lub być zwolnionym z 14 egzaminów. Aby zostać członkiem ACCA należy ponadto zdać moduł o etyce w zawodzie oraz mieć co najmniej 3 udokumentowane lata doświadczenia w zawodzie.
  • The Association of Chartered Certified Accountants (ACCA) este o organizaţie globală de experţi contabili fondată în Marea Britanie şi cu sediul la Londra, care conferă calificarea profesională de Chartered Certified Accountant (iniţiale ACCA sau FCCA) pe plan mondial.
  • ACCA (the Association of Chartered Certified Accountants) — «Ассоциация Дипломированных Сертифицированных Бухгалтеров» — международно признаваемая сертификация в сфере бухгалтерского учета и финансов.
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  • Association of Chartered Certified Accountants
  • 英国勅許公認会計士
  • Acca
  • Association of Chartered Certified Accountants
  • ACCA
  • 特许公认会计师公会
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  • The Association of Chartered Certified Accountants (ACCA)
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