Business, Legal & Accounting Glossary
The term Chartered Certified Accountant was introduced in 1996. Prior to that date, ACCA members were known as Certified Accountant. It is still permissible for an ACCA member to use this term. Fellow members of ACCA use the designatory letters FCCA in place of ACCA.
The term Chartered refers to the Royal Charter granted by Her Majesty the Queen in the United Kingdom. Subjects examined include financial accounting, management accounting, auditing, taxation, financial management, performance management, strategic management、management information systems and company law.
Since Chartered Certified Accountant is a legally protected term, individuals who describe themselves as Chartered Certified Accountants must be the members of Association of Chartered Certified Accountants (ACCA) and, if they carry out public practise engagements, must comply with additional regulations such as holding a practising certificate, being insured against any possible liability claims and submitting to inspections.
For more details, please refer to the page of the Association of Chartered Certified Accountants (ACCA).
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This glossary post was last updated: 18th April, 2020 | 4 Views.