List of accountancy bodies
Encyclopedia
This is a list of the various professional bodies and organisations that seek to provide regulation and oversight over individuals and firms operating in the accountancy
industry.
by statute
in a country or jurisdiction
.
governments, and provide the framework for self-regulation where this is permitted by statute. Professional bodies are also responsible for administering training and examinations for students and members.
The primary bodies in each country are affiliated to the International Federation of Accountants
. These bodies include:
some countries removed or limited auditors' rights to self-regulation
and set up independent, not-for-profit organisations to regulate the conduct of auditors. (In the EU it is compulsory to have a dedicated supervisory authority, cf. 8th European Directive).
(IAASB) govern audit
, review
and other assurance services
conducted in accordance with international standards. Most countries that have adopted the International Standards on Auditing
(ISAs) still retain the national auditing standards setting body to enact the international standards in their country.
Accountancy
Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in...
industry.
Accounting standard-setting bodies
Accounting standard setting bodies are national or international organisations that have been delegated responsibility for setting Generally Accepted Accounting PrinciplesGenerally Accepted Accounting Principles
Generally Accepted Accounting Principles refer to the standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as accounting standards...
by statute
Statute
A statute is a formal written enactment of a legislative authority that governs a state, city, or county. Typically, statutes command or prohibit something, or declare policy. The word is often used to distinguish law made by legislative bodies from case law, decided by courts, and regulations...
in a country or jurisdiction
Jurisdiction
Jurisdiction is the practical authority granted to a formally constituted legal body or to a political leader to deal with and make pronouncements on legal matters and, by implication, to administer justice within a defined area of responsibility...
.
- International
- The International Accounting Standards BoardInternational Accounting Standards BoardThe International Accounting Standards Board is an independent, privately funded accounting standard-setter based in London, England.The IASB was founded on April 1, 2001 as the successor to the International Accounting Standards Committee...
issues IFRS - The International Federation of AccountantsInternational Federation of AccountantsInternational Federation of Accountants is the global organization for the accountancy profession. IFAC has 164 member and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe...
(with its International Public Sector Accounting Standards Board - IPSASB) issues IPSAS for Government/Public entities accounting.
- The International Accounting Standards Board
- AustraliaAustraliaAustralia , officially the Commonwealth of Australia, is a country in the Southern Hemisphere comprising the mainland of the Australian continent, the island of Tasmania, and numerous smaller islands in the Indian and Pacific Oceans. It is the world's sixth-largest country by total area...
- Australian Accounting Standards BoardAustralian Accounting Standards BoardThe Australian Accounting Standards Board is an Australian Government agency that develops and maintains financial reporting standards applicable to entities in the private and public sectors of the Australian economy...
- Australian Accounting Standards Board
- CanadaCanadaCanada is a North American country consisting of ten provinces and three territories. Located in the northern part of the continent, it extends from the Atlantic Ocean in the east to the Pacific Ocean in the west, and northward into the Arctic Ocean...
- CICACanadian Institute of Chartered AccountantsThe Canadian Institute of Chartered Accountants was incorporated by a Private Act of the Canadian Parliament in 1902. This Act, now known as the Canadian Institute of Chartered Accountants Act, was last amended in 1990 to reflect the CICA’s current mandate and powers.Working in collaboration with...
's Accounting Standards Board "AcSB"
- CICA
- France
- Autorité des Normes Comptables (ANC) (formerly the Conseil National de la Comptabilité)
- GermanyGermanyGermany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...
- Accounting Standards Committee of Germany (ASCG, in German: DRSC)
- IndiaIndiaIndia , officially the Republic of India , is a country in South Asia. It is the seventh-largest country by geographical area, the second-most populous country with over 1.2 billion people, and the most populous democracy in the world...
- National Advisory Committee on Accounting StandardsNational Advisory Committee on Accounting StandardsNational Advisory Committee on Accounting Standards is a body set up under section 210A of the Companies Act, 1956 by the Government of India. It Advises the Central Government on the formulation and laying down of accounting policies and accounting standards for adoption by companies...
(NACAS) with the aide and advice of Institute of Chartered Accountants of IndiaInstitute of Chartered Accountants of IndiaThe Institute of Chartered Accountants of India is a national professional accounting body of India. It was established on 1 July 1949 as a body corporate under the Chartered Accountants Act, 1949 enacted by the Constituent Assembly of India to regulate the profession of Chartered Accountancy in...
- National Advisory Committee on Accounting Standards
- IranIranIran , officially the Islamic Republic of Iran , is a country in Southern and Western Asia. The name "Iran" has been in use natively since the Sassanian era and came into use internationally in 1935, before which the country was known to the Western world as Persia...
- Accounting Standards Board
- Malaysia
- Malaysian Accounting Standards Board
- MaltaMaltaMalta , officially known as the Republic of Malta , is a Southern European country consisting of an archipelago situated in the centre of the Mediterranean, south of Sicily, east of Tunisia and north of Libya, with Gibraltar to the west and Alexandria to the east.Malta covers just over in...
- Maltese Accountancy Board
- New ZealandNew ZealandNew Zealand is an island country in the south-western Pacific Ocean comprising two main landmasses and numerous smaller islands. The country is situated some east of Australia across the Tasman Sea, and roughly south of the Pacific island nations of New Caledonia, Fiji, and Tonga...
- Accounting Standards Review BoardAccounting Standards Review BoardAccounting Standards Review Board is a body set up to review and approve financial reporting standards in New Zealand. It was formed by the Financial Reporting Act of 1993ASRB can have between four to seven members...
- Accounting Standards Review Board
- NigeriaNigeriaNigeria , officially the Federal Republic of Nigeria, is a federal constitutional republic comprising 36 states and its Federal Capital Territory, Abuja. The country is located in West Africa and shares land borders with the Republic of Benin in the west, Chad and Cameroon in the east, and Niger in...
- Financial Reporting Council of NigeriaFinancial Reporting Council of NigeriaThe Financial Reporting Council of Nigeria , formerly the Nigerian Accounting Standards Board , is an organization charged with setting accounting standards in Nigeria.-Nigerian Accounting Standards Board:...
- Financial Reporting Council of Nigeria
- Saudi ArabiaSaudi ArabiaThe Kingdom of Saudi Arabia , commonly known in British English as Saudi Arabia and in Arabic as as-Sa‘ūdiyyah , is the largest state in Western Asia by land area, constituting the bulk of the Arabian Peninsula, and the second-largest in the Arab World...
- Saudi Organization for Certified Public Accountants (SOCPA)
- South AfricaSouth AfricaThe Republic of South Africa is a country in southern Africa. Located at the southern tip of Africa, it is divided into nine provinces, with of coastline on the Atlantic and Indian oceans...
- South African Institute of Chartered AccountantsSouth African Institute of Chartered AccountantsThe South African Institute of Chartered Accountants , South Africa’s pre-eminent accountancy body, is widely recognized as one of the world’s accounting institutes....
(SAICA)
- South African Institute of Chartered Accountants
- United KingdomUnited KingdomThe United Kingdom of Great Britain and Northern IrelandIn the United Kingdom and Dependencies, other languages have been officially recognised as legitimate autochthonous languages under the European Charter for Regional or Minority Languages...
and Ireland- Accounting Standards BoardAccounting Standards BoardThe role of the Accounting Standards Board is to issue accounting standards in the United Kingdom. It is recognised for that purpose under the Companies Act 1985...
- Accounting Standards Board
- United StatesUnited StatesThe United States of America is a federal constitutional republic comprising fifty states and a federal district...
- Financial Accounting Standards BoardFinancial Accounting Standards BoardThe Financial Accounting Standards Board is a private, not-for-profit organization whose primary purpose is to develop generally accepted accounting principles within the United States in the public's interest...
(FASB) - AICPA Accounting Principles Board (APB)
- Governmental Accounting Standards BoardGovernmental Accounting Standards BoardThe Governmental Accounting Standards Board is currently the source of generally accepted accounting principles used by State and Local governments in the United States of America...
(GASB) - Federal Accounting Standards Advisory BoardFederal Accounting Standards Advisory BoardThe Federal Accounting Standards Advisory Board is a United States federal advisory committee whose mission is to develop generally accepted accounting principles for federal financial reporting entities....
(FASAB)
- Financial Accounting Standards Board
Professional bodies
Professional bodies represent the interests of their members by lobbyingLobbying
Lobbying is the act of attempting to influence decisions made by officials in the government, most often legislators or members of regulatory agencies. Lobbying is done by various people or groups, from private-sector individuals or corporations, fellow legislators or government officials, or...
governments, and provide the framework for self-regulation where this is permitted by statute. Professional bodies are also responsible for administering training and examinations for students and members.
The primary bodies in each country are affiliated to the International Federation of Accountants
International Federation of Accountants
International Federation of Accountants is the global organization for the accountancy profession. IFAC has 164 member and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe...
. These bodies include:
- American Institute of Certified Public AccountantsAmerican Institute of Certified Public AccountantsFounded in 1887, the American Institute of Certified Public Accountants is the national professional organization of Certified Public Accountants in the United States, with more than 370,000 CPA members in 128 countries in business and industry, public practice, government, education, student...
(AICPA)
- Association of Accountancy Bodies in West AfricaAssociation of Accountancy Bodies in West AfricaThe Association of Accountancy Bodies in West Africa is a regional organization of the International Federation of Accountants . As of 2011 there were ten West African accounting institutes represented in ABWA.-History:...
(ABWA)
- Association of Accounting TechniciansAssociation of Accounting TechniciansThe Association of Accounting Technicians, or AAT, is an accountancy organisation with over 120,000 members worldwide. The AAT is a technician level qualification which entitles those who have completed the exams and obtained relevant supervised work experience to call themselves associate...
(AAT)
- Association of Chartered Certified AccountantsAssociation of Chartered Certified AccountantsFounded in 1904, the Association of Chartered Certified Accountants is the global body for professional accountants offering the Chartered Certified Accountant qualification . it is one of the largest and fastest-growing global accountancy bodies with 147,000 members and 424,000 students in 170...
(ACCA)
- Association of International AccountantsAssociation of International AccountantsThe Association of International Accountants is a professional accountancy body. It was founded in the UK in 1928 and since that date has promoted the concept of ‘international accounting’ to create a global network of accountants in over 85 countries worldwide.AIA is recognised by the UK...
(AIA)
- Association of National Accountants of NigeriaAssociation of National Accountants of NigeriaThe Association of National Accountants of Nigeria is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Institute of Chartered Accountants of Nigeria ....
(ANAN)
- Canadian Institute of Chartered AccountantsCanadian Institute of Chartered AccountantsThe Canadian Institute of Chartered Accountants was incorporated by a Private Act of the Canadian Parliament in 1902. This Act, now known as the Canadian Institute of Chartered Accountants Act, was last amended in 1990 to reflect the CICA’s current mandate and powers.Working in collaboration with...
(CICA)
- Certified General Accountants Association of CanadaCertified General Accountants Association of CanadaThe Certified General Accountants Association of Canada is the umbrella organization for Certified General Accountants. CGA-Canada represents 73,000 members and students living and working in Canada, and more than 80 countries around the world...
(CGA)
- Chartered Institute of Cost & Management Accountants (CICMA)
- Chartered Institute of Management AccountantsChartered Institute of Management AccountantsThe Chartered Institute of Management Accountants is a United Kingdom-based professional body offering training and qualification in management accountancy and related subjects, focused on accounting for business; together with ongoing support for members.CIMA is one of a number of professional...
(CIMA)
- Chartered Institute of Public Finance and AccountancyChartered Institute of Public Finance and AccountancyThe Chartered Institute of Public Finance and Accountancy is a professional institute for accountants working in the public services.CIPFA has 14,000 members who work throughout the public services, in national audit agencies, in major accountancy firms, and in other bodies where public money...
(CIPFA)
- CPA AustraliaCPA AustraliaCPA Australia is one of three professional accounting bodies in Australia, the others being the Institute of Public Accountants and the Institute of Chartered Accountants of Australia....
- Guild of Industrial,Commercial and Institutional Accountants, Canada (ICIA)
- Hong Kong Institute of Certified Public AccountantsHong Kong Institute of Certified Public AccountantsThe Hong Kong Institute of Certified Public Accountants is the professional accounting body of Hong Kong.Its main responsibilities are:*Registration and regulation of profession accountants in Hong Kong....
- Institute of Chartered Accountants in Australia
- Institute of Chartered Accountants in England and Wales (ICAEW)
- Institute of Chartered Accountants in IrelandInstitute of Chartered Accountants in IrelandMembers of the Institute use the designatory letters ACA. Senior members may be elected Fellows and use the designatory letters FCA....
(ICAI)
- Institute of Chartered Accountants of IndiaInstitute of Chartered Accountants of IndiaThe Institute of Chartered Accountants of India is a national professional accounting body of India. It was established on 1 July 1949 as a body corporate under the Chartered Accountants Act, 1949 enacted by the Constituent Assembly of India to regulate the profession of Chartered Accountancy in...
- Institute of Chartered Accountants of NigeriaInstitute of Chartered Accountants of NigeriaThe Institute of Chartered Accountants of Nigeria is a professional accountancy body in Nigeria.It is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Association of National Accountants of Nigeria .The relationship between the two...
(ICAN)
- Institute of Chartered Accountants of PakistanInstitute of Chartered Accountants of PakistanThe Institute of Chartered Accountants of Pakistan is a professional accountancy body in Pakistan. , it had 5,078 members working in and outside Pakistan. The institute was established on July 1, 1961 to regulate the profession of accountancy in Pakistan. It is a statutory autonomous body...
(ICAP)
- Institute of Chartered Accountants of ScotlandInstitute of Chartered Accountants of ScotlandThe Institute of Chartered Accountants of Scotland is the Scottish professional body of Chartered Accountants . It is a regulator, educator and influencer.ICAS act as a thought leader and voice of the professional business community...
(ICAS)
- Institute of Chartered Accountants of Sri LankaInstitute of Chartered Accountants of Sri LankaThe Institute of Chartered Accountants of Sri Lanka is a professional accountancy body in Sri Lanka. The Institute is established by Act of Parliament, No. 23 of 1959 as the sole organisation in Sri Lanka with the right to award the Chartered Accountant designation...
(ICASL)
- Institute of Cost and Management Accountants of PakistanInstitute of Cost and Management Accountants of PakistanThe Institute of Cost and Management Accountants of Pakistan was established in 1951 and was granted statutory status under the Cost and Management Accountants Act, 1966 for the regulation of the profession of Cost and Management Accounting. The institute was established with the name Pakistan...
(ICMAP)
- Institute of Cost and Works Accountants of IndiaInstitute of Cost and Works Accountants of IndiaThe Institute of Cost and Works Accountants of India is a premier professional accountancy body established on May 28, 1959 under the Cost and Works Accountants Act, 1959 enacted by the Parliament of India to regulate the profession of Cost Accountants in India.The ICWAI is a Founder Member of...
(ICWAI)
- Institute of Financial AccountantsInstitute of Financial AccountantsThe Institute of Financial Accountants is a professional body representing financial accountants in the United Kingdom as well as abroad....
(IFA)
- Institute of Public Accountants (IPA)
- Malaysian Institute of AccountantsMalaysian Institute of AccountantsThe Malaysian Institute of Accountants is a statutory body responsible to regulate the accountancy profession in Malaysia. It is the sole organisation in Malaysia with the right to determine whether or not a person is qualified to be recognised as an accountant by virtue of the power provided by...
- The Malaysian Institute of Certified Public Accountants (MICPA)
- The Malta Institute of Accountants (MIA)
- New Zealand Institute of Chartered AccountantsNew Zealand Institute of Chartered AccountantsThe New Zealand Institute of Chartered Accountants is the operating name for the Institute of Chartered Accountants of New Zealand. The Institute represents over 32,000 members in New Zealand and overseas...
- Ordre des Experts Comptables de TunisieOrdre des Experts Comptables de TunisieThe Ordre des Experts Comptables de Tunisie or OECT is a professional association of accountants in Tunisia...
- Philippine Institute of Certified Public AccountantsPhilippine Institute of Certified Public AccountantsThe Philippine Institute of Certified Public Accountants is the national professional accountancy body of Philippines.-Aims:It was established with the following aims and purposes:...
- South African Institute of Chartered AccountantsSouth African Institute of Chartered AccountantsThe South African Institute of Chartered Accountants , South Africa’s pre-eminent accountancy body, is widely recognized as one of the world’s accounting institutes....
(SAICA)
Oversight boards
Following the Enron scandalEnron scandal
The Enron scandal, revealed in October 2001, eventually led to the bankruptcy of the Enron Corporation, an American energy company based in Houston, Texas, and the dissolution of Arthur Andersen, which was one of the five largest audit and accountancy partnerships in the world...
some countries removed or limited auditors' rights to self-regulation
Self-regulatory organization
A self-regulatory organization is an organization that exercises some degree of regulatory authority over an industry or profession. The regulatory authority could be applied in addition to some form of government regulation, or it could fill the vacuum of an absence of government oversight and...
and set up independent, not-for-profit organisations to regulate the conduct of auditors. (In the EU it is compulsory to have a dedicated supervisory authority, cf. 8th European Directive).
- International
- The Public Interest Oversight BoardPublic Interest Oversight BoardThe Public Interest Oversight Board is an international body that oversees the International Federation of Accountants and seeks to improve the quality and public interest focus of the IFAC standards in the areas of audit, education, and ethics....
provides oversight of the standards-setting bodies within the International Federation of AccountantsInternational Federation of AccountantsInternational Federation of Accountants is the global organization for the accountancy profession. IFAC has 164 member and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe...
- The Public Interest Oversight Board
- France
- Haut Conseil du Commissariat aux Comptes (HCCC)
- GermanyGermanyGermany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...
- German Auditor Oversight Commission (in German: APAK)
- IrelandIrelandIreland is an island to the northwest of continental Europe. It is the third-largest island in Europe and the twentieth-largest island on Earth...
- Irish Auditing and Accounting Supervisory Authority
- United KingdomUnited KingdomThe United Kingdom of Great Britain and Northern IrelandIn the United Kingdom and Dependencies, other languages have been officially recognised as legitimate autochthonous languages under the European Charter for Regional or Minority Languages...
- Professional Oversight BoardProfessional Oversight BoardThe Professional Oversight Board is a UK regulatory body specializing in the accounting, auditing and actuarial professions. It is a part of the Financial Reporting Council , the independent regulator of corporate governance and reporting in the UK.-Functions:The Board's state d purpose is to...
- Professional Oversight Board
- United StatesUnited StatesThe United States of America is a federal constitutional republic comprising fifty states and a federal district...
- Public Company Accounting Oversight BoardPublic Company Accounting Oversight BoardThe Public Company Accounting Oversight Board is a private-sector, non-profit corporation created by the Sarbanes–Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies. Its stated purpose is to 'protect the interests of investors and further the public interest...
- Public Company Accounting Oversight Board
Auditing standards-setting bodies
Pronouncements by the International Auditing and Assurance Standards BoardInternational Auditing and Assurance Standards Board
The International Auditing and Assurance Standards Board is the independent standard setting body which issue auditing, review, other assurance related services and quality control standards to be applied by the global auditing profession...
(IAASB) govern audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
, review
Review
A review is an evaluation of a publication, a product or a service, such as a movie , video game, musical composition , book ; a piece of hardware like a car, home appliance, or computer; or an event or performance, such as a live music concert, a play, musical theater show or dance show...
and other assurance services
Assurance services
Assurance service is an independent professional service, typically provided by CPAs, with the goal of improving the information or the context of the information so that decision makers can make more informed, and presumably better decisions...
conducted in accordance with international standards. Most countries that have adopted the International Standards on Auditing
International Standards on Auditing
International Standards on Auditing are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants through the International Auditing and Assurance Standards Board .-Respective responsibilities:*ISA...
(ISAs) still retain the national auditing standards setting body to enact the international standards in their country.
- InternationalInternational----International mostly means something that involves more than one country. The term international as a word means involvement of, interaction between or encompassing more than one nation, or generally beyond national boundaries...
- International Auditing and Assurance Standards BoardInternational Auditing and Assurance Standards BoardThe International Auditing and Assurance Standards Board is the independent standard setting body which issue auditing, review, other assurance related services and quality control standards to be applied by the global auditing profession...
(IAASB) of the International Federation of AccountantsInternational Federation of AccountantsInternational Federation of Accountants is the global organization for the accountancy profession. IFAC has 164 member and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe...
(IFAC). - INTOSAI for Government auditing by Supreme audit institutions (SAI)
- International Auditing and Assurance Standards Board
- AustraliaAustraliaAustralia , officially the Commonwealth of Australia, is a country in the Southern Hemisphere comprising the mainland of the Australian continent, the island of Tasmania, and numerous smaller islands in the Indian and Pacific Oceans. It is the world's sixth-largest country by total area...
- AUASB - Auditing & AssuranceAssurance servicesAssurance service is an independent professional service, typically provided by CPAs, with the goal of improving the information or the context of the information so that decision makers can make more informed, and presumably better decisions...
Standards Board
- AUASB - Auditing & Assurance
- CanadaCanadaCanada is a North American country consisting of ten provinces and three territories. Located in the northern part of the continent, it extends from the Atlantic Ocean in the east to the Pacific Ocean in the west, and northward into the Arctic Ocean...
- Canadian Auditing and Assurance Standards Board
- France
- Compagnie nationale des commissaires aux comptes (CNCC)
- Ordre des Experts-ComptablesOrdre des Experts-ComptablesThe Ordre des Experts-Comptables , or OEC, is a professional organization of Chartered Accountants in France....
(OEC) - Institut Francais des Auditeurs et Controleurs Internes (IFACI) (Unregulated Internal Auditing Guidelines)
- Hong KongHong KongHong Kong is one of two Special Administrative Regions of the People's Republic of China , the other being Macau. A city-state situated on China's south coast and enclosed by the Pearl River Delta and South China Sea, it is renowned for its expansive skyline and deep natural harbour...
- Hong Kong Institute of Certified Public AccountantsHong Kong Institute of Certified Public AccountantsThe Hong Kong Institute of Certified Public Accountants is the professional accounting body of Hong Kong.Its main responsibilities are:*Registration and regulation of profession accountants in Hong Kong....
- Hong Kong Institute of Certified Public Accountants
- IndiaIndiaIndia , officially the Republic of India , is a country in South Asia. It is the seventh-largest country by geographical area, the second-most populous country with over 1.2 billion people, and the most populous democracy in the world...
- Auditing & Assurance Standards Board of the The Institute of Chartered Accountants of IndiaInstitute of Chartered Accountants of IndiaThe Institute of Chartered Accountants of India is a national professional accounting body of India. It was established on 1 July 1949 as a body corporate under the Chartered Accountants Act, 1949 enacted by the Constituent Assembly of India to regulate the profession of Chartered Accountancy in...
- Auditing & Assurance Standards Board of the The Institute of Chartered Accountants of India
- Malaysia
- Malaysian Institute of AccountantsMalaysian Institute of AccountantsThe Malaysian Institute of Accountants is a statutory body responsible to regulate the accountancy profession in Malaysia. It is the sole organisation in Malaysia with the right to determine whether or not a person is qualified to be recognised as an accountant by virtue of the power provided by...
- Malaysian Institute of Accountants
- NepalNepalNepal , officially the Federal Democratic Republic of Nepal, is a landlocked sovereign state located in South Asia. It is located in the Himalayas and bordered to the north by the People's Republic of China, and to the south, east, and west by the Republic of India...
- Institute of Chartered Accountants of NepalInstitute of Chartered Accountants of NepalThe Institute of Chartered Accountants of Nepal is the national professional accounting body of Nepal. It was established in 1997 in accordance with the Chartered Accountants Act 1997 of the Nepalese Parliament. It accepted its first students in 1999 and graduated its first class in December 2003...
- Institute of Chartered Accountants of Nepal
- South AfricaSouth AfricaThe Republic of South Africa is a country in southern Africa. Located at the southern tip of Africa, it is divided into nine provinces, with of coastline on the Atlantic and Indian oceans...
- Public Accountants and Auditors BoardPublic Accountants and Auditors BoardThe Public Accountants' and Auditors' Board is the statutory body controlling that part of the accountancy profession involved with public accountancy in the Republic of South Africa."...
- Public Accountants and Auditors Board
- United KingdomUnited KingdomThe United Kingdom of Great Britain and Northern IrelandIn the United Kingdom and Dependencies, other languages have been officially recognised as legitimate autochthonous languages under the European Charter for Regional or Minority Languages...
and IrelandIrelandIreland is an island to the northwest of continental Europe. It is the third-largest island in Europe and the twentieth-largest island on Earth...
- Auditing Practices BoardAuditing Practices BoardThe Auditing Practices Board Limited was originally established in 1991 as a committee of the Consultative Committee of Accountancy Bodies, to take responsibility within the United Kingdom and Republic of Ireland for setting standards of auditing with the objective of enhancing public confidence...
- Auditing Practices Board
- United StatesUnited StatesThe United States of America is a federal constitutional republic comprising fifty states and a federal district...
- Public Company Accounting Oversight BoardPublic Company Accounting Oversight BoardThe Public Company Accounting Oversight Board is a private-sector, non-profit corporation created by the Sarbanes–Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies. Its stated purpose is to 'protect the interests of investors and further the public interest...
- public companies - American Institute of Certified Public AccountantsAmerican Institute of Certified Public AccountantsFounded in 1887, the American Institute of Certified Public Accountants is the national professional organization of Certified Public Accountants in the United States, with more than 370,000 CPA members in 128 countries in business and industry, public practice, government, education, student...
- general - Government Accountability OfficeGovernment Accountability OfficeThe Government Accountability Office is the audit, evaluation, and investigative arm of the United States Congress. It is located in the legislative branch of the United States government.-History:...
- recipients of federal grants and government organizations - Institute of Internal AuditorsInstitute of Internal AuditorsEstablished in 1941, The Institute of Internal Auditors is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United...
(IIA) (Unregulated Internal Auditing Guidelines) - Information Systems Audit and Control AssociationInformation Systems Audit and Control AssociationISACA is an international professional association that deals with IT Governance. It is an affiliate member of IFAC. Previously known as the Information Systems Audit and Control Association, ISACA now goes by its acronym only, to reflect the broad range of IT governance professionals it...
(ISACA) (Unregulated Information SystemInformation systemAn information system - or application landscape - is any combination of information technology and people's activities that support operations, management, and decision making. In a very broad sense, the term information system is frequently used to refer to the interaction between people,...
Internal Auditing Guidelines)
- Public Company Accounting Oversight Board
See also
- AccountancyAccountancyAccountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in...
- AuditFinancial auditA financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion...
- International Standards on AuditingInternational Standards on AuditingInternational Standards on Auditing are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants through the International Auditing and Assurance Standards Board .-Respective responsibilities:*ISA...
- IFAC Member Bodies and AssociatesIFAC Member Bodies and AssociatesIFAC Member Bodies and Associates are accounting organizations that are members of the International Federation of Accountants or that are associated with IFAC.IFAC members are:...