New Page 1




Selettore risorse   



                                         IL Metodo  |  Grammatica  |  RISPOSTE GRAMMATICALI  |  Multiblog  |  INSEGNARE AGLI ADULTI  |  INSEGNARE AI BAMBINI  |  AudioBooks  |  RISORSE SFiziosE  |  Articoli  |  Tips  | testi pAralleli  |  VIDEO SOTTOTITOLATI
                                                                                         ESERCIZI :   Serie 1 - 2 - 3  - 4 - 5  SERVIZI:   Pronunciatore di inglese - Dizionario - Convertitore IPA/UK - IPA/US - Convertitore di valute in lire ed euro                                              




- Great Painters
- Accounting
- Fundamentals of Law
- Marketing
- Shorthand
- Concept Cars
- Videogames
- The World of Sports

- Blogs
- Free Software
- Google
- My Computer

- PHP Language and Applications
- Wikipedia
- Windows Vista

- Education
- Masterpieces of English Literature
- American English

- English Dictionaries
- The English Language

- Medical Emergencies
- The Theory of Memory
- The Beatles
- Dances
- Microphones
- Musical Notation
- Music Instruments
- Batteries
- Nanotechnology
- Cosmetics
- Diets
- Vegetarianism and Veganism
- Christmas Traditions
- Animals

- Fruits And Vegetables


  1. Account
  2. Accountancy
  3. Accountant
  4. Accounting cycle
  5. Accounting equation
  6. Accounting methods
  7. Accounting reform
  8. Accounting software
  9. Accounts payable
  10. Accounts receivable
  11. Accrual
  12. Adjusted basis
  13. Adjusting entries
  14. Advertising
  15. Amortization
  16. Amortization schedule
  17. Annual report
  18. Appreciation
  19. Asset
  20. Assets turnover
  21. Audit
  22. Auditor's report
  23. Bad debt
  24. Balance
  25. Balance Sheet
  26. Banking
  27. Bank reconciliation
  28. Bankruptcy
  29. Big 4 accountancy firm
  30. Bond
  31. Bookkeeping
  32. Book value
  33. British qualified accountants
  34. Business
  35. Business process overhead
  36. Capital asset
  37. Capital goods
  38. Capital structure
  39. Cash
  40. Cash flow
  41. Cash flow statement
  42. Certified Management Accountant
  43. Certified Public Accountant
  44. Chartered Accountant
  45. Chartered Cost Accountant
  46. Chart of accounts
  47. Common stock
  48. Comprehensive income
  49. Consolidation
  50. Construction in Progress
  51. Corporation
  52. Cost
  53. Cost accounting
  54. Cost of goods sold
  55. Creative accounting
  56. Credit
  57. Creditor
  58. Creditworthiness
  59. Current assets
  60. Current liabilities
  61. Debentures
  62. Debits and Credits
  63. Debt
  64. Debtor
  65. Default
  66. Deferral
  67. Deferred tax
  68. Deficit
  69. Deloitte Touche Tohmatsu
  70. Depreciation
  71. Direct tax
  72. Dividend
  73. Double-entry bookkeeping system
  74. Earnings before interest and taxes
  75. Earnings Before Interest, Taxes and Depreciation
  76. Earnings before Interest, Taxes, Depreciation and Amortization
  77. Engagement Letter
  78. Equity
  79. Ernst a& Young
  80. Expense
  81. Fair market value
  82. FIFO and LIFO accounting
  83. Finance
  84. Financial accounting
  85. Financial audit
  86. Financial statements
  87. Financial transaction
  88. Fiscal year
  89. Fixed assets
  90. Fixed assets management
  91. Fixed Assets Register
  92. Forensic accounting
  93. Freight expense
  94. Fund Accounting
  95. Furniture
  96. General journal
  97. General ledger
  98. Generally Accepted Accounting Principles
  99. Going concern
  100. Goodwill
  101. Governmental accounting
  102. Gross income
  103. Gross margin
  104. Gross profit
  105. Gross sales
  106. Historical cost
  107. Hollywood accounting
  108. Imprest system
  109. Income
  110. Income tax
  111. Indirect tax
  112. Insurance
  113. Intangible asset
  114. Interest
  115. Internal Revenue Code
  116. International Accounting Standards
  117. Inventory
  118. Investment
  119. Invoice
  120. Itemized deduction
  121. KPMG
  122. Ledger
  123. Lender
  124. Leveraged buyout
  125. Liability
  126. Licence
  127. Lien
  128. Liquid asset
  129. Long-term assets
  130. Long-term liabilities
  131. Management accounting
  132. Matching principle
  133. Mortgage
  134. Net Income
  135. Net profit
  136. Notes to the Financial Statements
  137. Office equipment
  138. Operating cash flow
  139. Operating expense
  140. Operating expenses
  141. Ownership equity
  142. Patent
  143. Payroll
  144. Pay stub
  145. Petty cash
  146. Preferred stock
  147. PricewaterhouseCoopers
  148. Profit
  149. Profit and loss account
  150. Pro forma
  151. Purchase ledger
  152. Reserve
  153. Retained earnings
  154. Revaluation of fixed assets
  155. Revenue
  156. Revenue recognition
  157. Royalties
  158. Salary
  159. Sales ledger
  160. Sales tax
  161. Salvage value
  162. Shareholder
  163. Shareholder's equity
  164. Single-entry accounting system
  165. Spreadsheet
  166. Stakeholder
  167. Standard accounting practice
  168. Statement of retained earnings
  169. Stock
  170. Stockholders' deficit
  171. Stock option
  172. Stock split
  173. Sunk cost
  174. Suspense account
  175. Tax bracket
  176. Taxes
  177. Tax expense
  178. Throughput accounting
  179. Trade credit
  180. Treasury stock
  181. Trial balance
  182. UK generally accepted accounting principles
  183. United States
  184. Value added tax
  185. Value Based Accounting Standards and Principles
  186. Write-off

This article is from:

All text is available under the terms of the GNU Free Documentation License: 

British qualified accountants

From Wikipedia, the free encyclopedia


British qualified accountants, that is the term to describe the full members or associateship of United Kingdom accountancy bodies which are CCAB-qualified with Royal Charter, or able to authorise members to conduct practising purposes in United Kingdom and Ireland.

Generally, the market would deems CCAB-qualified as the most important criteria to distinguish whether the membership of accountancy body belongs to the British qualified accountants or not.

British accountancy is one of the most developed accountancy professions in the world, and there are several notable worldwide records regarding UK qualified accountancy bodies.

The Association of Chartered Certified Accountants (ACCA) is the world's largest and fastest-growing international accountancy body with Royal Charter, having over 110,000 members and 260,000 affiliates & student members in 170 countries.(as of year 2006).

The Institute of Chartered Accountants in England & Wales (ICAEW) is the largest European accountancy body with Royal Charter, having over 128,000 members (as of 28 October 2006).

The Institute of Chartered Accountants of Scotland (ICAS) is the world's oldest professional body of accountants, receiving its Royal Charter in 1854.



CCAB-qualified British Accountants

All full members of Consultative Committee of Accountancy Bodies (known as CCAB) which is an umbrella group for the major British qualified accountancy, are deemed to hold equivalent-level qualifications and advertisements for jobs often state that an organisation is looking for a CCAB-qualified accountant in United Kingdom.

The CCAB was formed in 1974 and has six members, with the first four listed holding the Recognised Qualifying Body (RQB) in relation to company auditing under the Companies Act 1989:

  • Association of Chartered Certified Accountants (ACCA)
  • Institute of Chartered Accountants in England and Wales (ICAEW)
  • Institute of Chartered Accountants in Ireland (ICAI)
  • Institute of Chartered Accountants of Scotland (ICAS)
  • Chartered Institute of Management Accountants (CIMA)
  • Chartered Institute of Public Finance and Accountancy (CIPFA)

All the British and Irish professional accountancy bodies with a Royal Charter are members of the CCAB. In addition, all United Kingdom professional bodies that belong to the International Federation of Accountants (IFAC) are members of the CCAB.

Many job advertisements for accountants in the United Kingdom specify CCAB qualified or Chartered qualified in cases where an employer wishes to hire a professionally qualified accountant with Royal Charter, but has no specific preference as to which institute.

Titles of British Accountancy Qualifications

In the UK, there are no licence requirements for an individual to be describe himself/herself or practice as an accountant (except in the areas of audit or insolvency) but to use certain titles requires membership of one of the many appropriate professional bodies.

  • A Chartered Certified Accountant must be a member of the Association of Chartered Certified Accountants (ACCA) (designatory letters ACCA or FCCA).
  • A Chartered Accountant must be a member of one of the following:
    • the Institute of Chartered Accountants in England & Wales (ICAEW) (designatory letters ACA or FCA)
    • the Institute of Chartered Accountants of Scotland (ICAS) (designatory letters CA)
    • the Institute of Chartered Accountants in Ireland (ICAI) (designatory letters ACA or FCA)
    • a recognised equivalent body from another Commonwealth country (designatory letters being CA(name of country) eg CA(Canada))
  • A Chartered Management Accountant must be a member of the Chartered Institute of Management Accountants (CIMA) (designatory letters ACMA or FCMA).
  • A Chartered Public Finance Accountant must be a member of the Chartered Institute of Public Finance and Accountancy (CIPFA) (designatory letters CPFA).
  • An International Accountant must be a member of the Association of International Accountants (AIA) (designatory letters AIAA or FAIA).
  • An Authorised Public Accountants must be a member of the Association of Authorised Public Accountants (AAPA) (designatory letters AAPA)

Except the Association of Authorised Public Accountants (AAPA), each of these bodies admits members only after passing examinations and undergoing a period of relevant work experience. Once admitted members are expected to comply with ethical guidelines and gain appropriate professional experience.

In addition to the bodies above, the Association of Accounting Technicians (AAT), Certified Accounting Technician (CAT) and Society of International Accounting Technicians (SIAT) offer their members training and support in accountancy skills.

British Practising Qualifications

According to UK's Companies Act 1989, Insolvency Act & Financial Services and Markets Act, only the qualified accountancy bodies - ACCA, ICAEW, ICAI and ICAS are able to authorise members to conduct the legally restricted works including audit, insolvency and investment business work in the United Kingdom and Republic of Ireland.

Moreover, AIA is a Recognised Qualifying Body (RQB) in relation to company auditing under the Companies Act 1989.

Also, the Association of Authorised Public Accountants (AAPA) achieved the status of a Recognised Supervisory Body to eligible AAPA members to use the designation Registered Auditor for audit purposes under the Companies Act 1948.

In case Chartered Certified Accountants (ACCA), Chartered Accountants (ICAEW, ICAI and ICAS), International Accountants (AIA) and Authorised Public Accountants (AAPA) engaging in practice (ie selling services to the public rather than acting as an employee) must gain a "practising certificate" by meeting further requirements such as purchasing adequate insurance and undergoing inspections.

Accountants holding "practising certificates" may also become Registered Auditors in accordance with the Companies Act, providing they can demonstrate the necessary professional ability in that area and submit to regular inspection. It is illegal for any individual or firm that is not a Registered Auditor to perform a company audit.

Further restrictions apply to accountants who carry out insolvency work.

Under the European Union 's Mutual Recognition Directive, all CCAB-qualified British accountants with practising rights including the full members of ACCA, ICAEW, ICAI, ICAS, and Recognised Qualifying Body (RQB) with practising rights - AIA and Recognised Supervisory Body (RSB) with practising rights - AAPA could practice as an public accountants in all member countries of the European Union, European Economic Area and Switzerland, but could only describe him/herself as his/her accountancy qualification rather than local professional accountant qualification. Access to local professional qualifications is based on an aptitude test. However, it is necessary to be a citizen of one of the EEA states or Switzerland to benefit from this Directive.

See also

There are eight major professional bodies operating in the British accountancy profession, with the first six listed holding the Recognised Qualifying Body (RQB) in relation to company auditing under the Companies Act 1989:

  • Association of Chartered Certified Accountants (ACCA)
  • Institute of Chartered Accountants in England and Wales (ICAEW)
  • Institute of Chartered Accountants in Ireland (ICAI)
  • Institute of Chartered Accountants of Scotland (ICAS)
  • Association of Authorised Public Accountants (AAPA)
  • Association of International Accountants (AIA)
  • Chartered Institute of Management Accountants (CIMA)
  • Chartered Institute of Public Finance and Accountancy (CIPFA)


  • Accountant
  • Accountancy
Retrieved from ""





L'utente può utilizzare il nostro sito solo se comprende e accetta quanto segue:

  • Le risorse linguistiche gratuite presentate in questo sito si possono utilizzare esclusivamente per uso personale e non commerciale con tassativa esclusione di ogni condivisione comunque effettuata. Tutti i diritti sono riservati. La riproduzione anche parziale è vietata senza autorizzazione scritta.
  • Il nome del sito EnglishGratis è esclusivamente un marchio e un nome di dominio internet che fa riferimento alla disponibilità sul sito di un numero molto elevato di risorse gratuite e non implica dunque alcuna promessa di gratuità relativamente a prodotti e servizi nostri o di terze parti pubblicizzati a mezzo banner e link, o contrassegnati chiaramente come prodotti a pagamento (anche ma non solo con la menzione "Annuncio pubblicitario"), o comunque menzionati nelle pagine del sito ma non disponibili sulle pagine pubbliche, non protette da password, del sito stesso.
  • La pubblicità di terze parti è in questo momento affidata al servizio Google AdSense che sceglie secondo automatismi di carattere algoritmico gli annunci di terze parti che compariranno sul nostro sito e sui quali non abbiamo alcun modo di influire. Non siamo quindi responsabili del contenuto di questi annunci e delle eventuali affermazioni o promesse che in essi vengono fatte!
  • L'utente, inoltre, accetta di tenerci indenni da qualsiasi tipo di responsabilità per l'uso - ed eventuali conseguenze di esso - degli esercizi e delle informazioni linguistiche e grammaticali contenute sul siti. Le risposte grammaticali sono infatti improntate ad un criterio di praticità e pragmaticità più che ad una completezza ed esaustività che finirebbe per frastornare, per l'eccesso di informazione fornita, il nostro utente. La segnalazione di eventuali errori è gradita e darà luogo ad una immediata rettifica.


    ENGLISHGRATIS.COM è un sito personale di
    Roberto Casiraghi e Crystal Jones
    email: robertocasiraghi at iol punto it

    Roberto Casiraghi           
    INFORMATIVA SULLA PRIVACY              Crystal Jones

    Siti amici:  Lonweb Daisy Stories English4Life Scuolitalia
    Sito segnalato da INGLESE.IT