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- British qualified accountants are full voting members of United Kingdom professional bodies that evaluate individual experience and test competencies for accountants. The term accountant does not have the same legal protection in the United Kingdom as that given to other professions such as doctors and lawyers. Only certain functions are restricted to professionally qualified accountants; for example, individuals who operate in the areas of audit and insolvency must be registered, and only members of certain accountancy bodies are eligible for such registration. If working in public practice, these qualified accountants must comply with additional regulations such as holding professional indemnity insurance (as accountants are one of the professions most at risk of professional indemnity) and submitting to regular and independent inspections. CCAB-qualified accountants is an informal shorthand for full members of any of the UK accountancy bodies formed by royal charter. All six of these bodies founded the Consultative Committee of Accountancy Bodies in 1974; CIMA left after 2011, but its members may still be intended when this phrase is used. The British Government's Department for Business, Innovation and Skills, implementing the Companies Acts 1989 and 2006, allows members of six bodies to act as auditor to a limited company. These are the five member bodies of CCAB, and the AIA.In the European Union, under the EU mutual recognition directive, members of these six bodies may practise auditing in other EU member states, with 'absolute equal status'. In addition, there are other non-CCAB bodies whose members also provide accountancy and related services. (en)
- 英國會計師，是指屬於英國本土會計師專業團體的會員統稱。可是，英國的會計師專業團體五花八門，真正擁有英國當地法定地位或屬於英國合資格會計師(Qualified Accountant)的其實只有數家而已。 英國是世界上最早創立會計師制度的國家，早在1854年蘇格蘭特許會計師協會（ICAS）便在英國蘇格蘭的愛丁堡市創立。 除此之外，英國的會計師專業發展亦是全球最發達的地區。由於英國政府採用會計師專業團體多元競爭的特色，促使在英國境內出現了世界上兩大會計師公會。這包括歐洲最大的會計師公會 - 英格蘭及威爾斯特許會計師公會（ICAEW），及世界上規模最大之一和最為國際化的會計師公會 - 特許公認會計師公會（ACCA）。 (zh)
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