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{{short description|none}}
{{More citations needed|date=August 2017}}
{{More citations needed|date=August 2017}}
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.
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.
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**Accounting Standards Board<ref>{{cite web |url=http://www.apb.org.uk/asb/ |title=Accounting Standards Board - Welcome |accessdate=2010-04-23 |url-status=dead|archiveurl=https://web.archive.org/web/20070928020646/http://www.apb.org.uk/asb/ |archivedate=2007-09-28 }}</ref>
**Accounting Standards Board<ref>{{cite web |url=http://www.apb.org.uk/asb/ |title=Accounting Standards Board - Welcome |accessdate=2010-04-23 |url-status=dead|archiveurl=https://web.archive.org/web/20070928020646/http://www.apb.org.uk/asb/ |archivedate=2007-09-28 }}</ref>
*[[Malaysia]]
*[[Malaysia]]
**[[Malaysian Accounting Standards Board]]<ref>[http://www.masb.org.my] {{webarchive|url=https://web.archive.org/web/20080604122405/http://www.masb.org.my/ |date=2008-06-04 }}</ref>
**[[Malaysian Accounting Standards Board]]<ref>[http://www.masb.org.my] {{webarchive|url=https://web.archive.org/web/20080604122405/http://www.masb.org.my/|date=2008-06-04}}</ref>
*[[Malta]]
*[[Malta]]
**[[Maltese Accountancy Board]]<ref>{{cite web |url=http://www.mfin.gov.mt/page.aspx?site=MFIN&page=ab |title=Ministry of Finance - Accountancy Board |accessdate=2008-05-25 |url-status=dead|archiveurl=https://web.archive.org/web/20070722085727/http://www.mfin.gov.mt/page.aspx?site=MFIN&page=ab |archivedate=2007-07-22 }}</ref>
**[[Maltese Accountancy Board]]<ref>{{cite web |url=http://www.mfin.gov.mt/page.aspx?site=MFIN&page=ab |title=Ministry of Finance - Accountancy Board |accessdate=2008-05-25 |url-status=dead|archiveurl=https://web.archive.org/web/20070722085727/http://www.mfin.gov.mt/page.aspx?site=MFIN&page=ab |archivedate=2007-07-22 }}</ref>
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**Financial Reporting Standards Council (FRSC)<ref>{{Cite web|url=https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/philippines/#participant|title=IFRS - Philippines|last=|first=|date=|website=www.ifrs.org|language=en|archive-url=|archive-date=|access-date=2018-11-23}}</ref><ref name=":0">{{Cite web|url=https://boa.com.ph/wp-content/uploads/2014/10/IRR_cpa.pdf|title=Professional Regulatory Board of Accountancy - Republic Act 9298 Implementing Rules and Regulations|last=|first=|date=|website=|archive-url=|archive-date=|access-date=}}</ref>
**Financial Reporting Standards Council (FRSC)<ref>{{Cite web|url=https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/philippines/#participant|title=IFRS - Philippines|last=|first=|date=|website=www.ifrs.org|language=en|archive-url=|archive-date=|access-date=2018-11-23}}</ref><ref name=":0">{{Cite web|url=https://boa.com.ph/wp-content/uploads/2014/10/IRR_cpa.pdf|title=Professional Regulatory Board of Accountancy - Republic Act 9298 Implementing Rules and Regulations|last=|first=|date=|website=|archive-url=|archive-date=|access-date=}}</ref>
*[[Saudi Arabia]]
*[[Saudi Arabia]]
**[[Saudi Organization for Certified Public Accountants]] (SOCPA)<ref>{{cite web |url=http://www.socpa.org.sa/engl/ |title=Archived copy |accessdate=2008-11-23 |url-status=dead|archiveurl=https://archive.today/20120910181628/http://www.socpa.org.sa/engl/ |archivedate=2012-09-10 }}</ref>
**[[Saudi Organization for Certified Public Accountants]] (SOCPA)<ref>{{cite web |url=http://www.socpa.org.sa/engl/ |title=SOCPA |accessdate=2008-11-23 |url-status=dead|archiveurl=https://archive.today/20120910181628/http://www.socpa.org.sa/engl/ |archivedate=2012-09-10 }}</ref>
*[[South Africa]]
*[[South Africa]]
**[[South African Institute of Chartered Accountants]] (SAICA)
**[[South African Institute of Chartered Accountants]] (SAICA)
**[[South African Institute of Professional Accountants]] (SAIPA)
**[[South African Institute of Professional Accountants]] (SAIPA)
**[https://saiba.org.za/ Chartered Institute for Business Accountants] (CIBA)
*[[United Kingdom]] and [[Republic of Ireland|Ireland]]
*[[United Kingdom]] and [[Republic of Ireland|Ireland]]
**[[Accounting Standards Board]]
**[[Accounting Standards Board]]
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*[[Association of Accounting Technicians]] (AAT)
*[[Association of Accounting Technicians]] (AAT)
*[https://icagh.com/newsite/ Institute of Chartered Accountants Ghana (ICAG)]
*[https://icagh.com/newsite/ Institute of Chartered Accountants Ghana (ICAG)]
*[[Institute of Certified Public Accountants of Kenya]]<ref>{{Cite web |title=ICPAK {{!}} Credibility {{!}} Professionalism {{!}} AccountAbility. The Institute of Certified Public Accountants of Kenya (ICPAK) |url=https://www.icpak.com/ |access-date=2022-12-31 |language=en-US}}</ref>
*[[Association of International Accountants]] (AIA)
*[[Association of International Accountants]] (AIA)
*[[Association of National Accountants of Nigeria]] (ANAN)
*[[Association of National Accountants of Nigeria]] (ANAN)
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*[[Institute of Singapore Chartered Accountants]] (ISCA)<ref>{{cite web |url=http://corp.isca.org.sg/ |title=Homepage - ISCA |accessdate=2013-07-19 |url-status=dead|archiveurl=https://web.archive.org/web/20130716010231/http://corp.isca.org.sg/ |archivedate=2013-07-16 }}</ref>
*[[Institute of Singapore Chartered Accountants]] (ISCA)<ref>{{cite web |url=http://corp.isca.org.sg/ |title=Homepage - ISCA |accessdate=2013-07-19 |url-status=dead|archiveurl=https://web.archive.org/web/20130716010231/http://corp.isca.org.sg/ |archivedate=2013-07-16 }}</ref>
*[[Malaysian Institute of Accountants]]
*[[Malaysian Institute of Accountants]]
*[[Ordre des Experts Comptables de Tunisie]]<ref>[http://www.www.oect.org.tn] {{webarchive|url=https://web.archive.org/web/20080526125126/http://www.oect.org.tn/ |date=2008-05-26 }}</ref>
*[[Ordre des Experts Comptables de Tunisie]]<ref>[http://www.www.oect.org.tn] {{webarchive|url=https://web.archive.org/web/20080526125126/http://www.oect.org.tn/|date=2008-05-26}}</ref>
*[[Philippine Institute of Certified Public Accountants]]
*[[Philippine Institute of Certified Public Accountants]]
*[[South African Institute of Chartered Accountants]] (SAICA)
*[[South African Institute of Chartered Accountants]] (SAICA)
*[[South African Institute of Professional Accountants]] (SAIPA)
*[[South African Institute of Professional Accountants]] (SAIPA)
*[https://saiba.org.za/ Chartered Institute for Business Accountants<nowiki></nowiki>] (CIBA)
* United Arab Emirates Chartered Accountants (UAECA)
* United Arab Emirates Chartered Accountants (UAECA)
* The Institute of Certified Public Accountants of Indonesia (IAPI)
* The Institute of Certified Public Accountants of Indonesia (IAPI)
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*International
*International
**[[International Auditing and Assurance Standards Board]]<ref>{{cite web|url=http://www.ifac.org/IAASB|title=Auditing & Assurance - IFAC|website=Ifac.org|accessdate=20 August 2017}}</ref> ('''IAASB''') of the [[International Federation of Accountants]] ('''IFAC''').
**[[International Auditing and Assurance Standards Board]]<ref>{{cite web|url=http://www.ifac.org/IAASB|title=Auditing & Assurance - IFAC|website=Ifac.org|accessdate=20 August 2017}}</ref> ('''IAASB''') of the [[International Federation of Accountants]] ('''IFAC''').
**Forensic Auditors Certification Board (FACB)<ref>[http://www.facb.org.uk] {{webarchive|url=https://web.archive.org/web/20160314223407/http://www.facb.org.uk/ |date=2016-03-14 }}</ref>
**Forensic Auditors Certification Board (FACB)<ref>[http://www.facb.org.uk] {{webarchive|url=https://web.archive.org/web/20160314223407/http://www.facb.org.uk/|date=2016-03-14}}</ref>
**[[INTOSAI]] for [[Government auditing]] by [[Supreme Audit Institution]]s ('''SAI''')
**[[INTOSAI]] for [[Government auditing]] by [[Supreme Audit Institution]]s ('''SAI''')
*[[Australia]]
*[[Australia]]

Latest revision as of 18:36, 9 February 2024

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.

Accounting standard-setting bodies

[edit]

Accounting standard setting bodies are national or international organisations that have been delegated responsibility for setting Generally Accepted Accounting Principles by statute in a country or jurisdiction.

Getting replaced soon by NFRA in the Company Bill 2012.

Professional bodies

[edit]
See also: Category:Professional accounting bodies

Professional bodies represent the interests of their members by lobbying 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 while a few do not belong to IFAC as they operate more like specialist bodies helping the work of accountants and auditors such as the field of taxation, forensic auditing and systems auditing. These bodies include:

Oversight boards

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Following the Enron scandal 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).

Auditing standards-setting bodies

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Pronouncements by the International Auditing and Assurance Standards Board (IAASB) govern audit, review and other assurance services conducted in accordance with international standards.[18] 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.

National accounting standard setting board. NACAS.

See also

[edit]

References

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  1. ^ "Welcome to the Financial Reporting & Assurance Standards Canada website - Financial Reporting and Assurance Standards Canada". Acsbcanada.org. Retrieved 20 August 2017.
  2. ^ "MINEFE - Directions et services - le Conseil national de la comptabilité". Archived from the original on 2009-05-04. Retrieved 2010-04-22.
  3. ^ "Accueil". Anc.gouv.fr. Retrieved 20 August 2017.
  4. ^ "DRSC – Deutsches Rechnungslegungs Standards Committee e.V." DRSC e.V. Retrieved 20 August 2017.
  5. ^ "Accounting Standards Board - Welcome". Archived from the original on 2007-09-28. Retrieved 2010-04-23.
  6. ^ [1] Archived 2008-06-04 at the Wayback Machine
  7. ^ "Ministry of Finance - Accountancy Board". Archived from the original on 2007-07-22. Retrieved 2008-05-25.
  8. ^ "asrb.co.nz". Asrb.co.nz. Retrieved 20 August 2017.
  9. ^ "IFRS - Philippines". www.ifrs.org. Retrieved 2018-11-23.
  10. ^ a b "Professional Regulatory Board of Accountancy - Republic Act 9298 Implementing Rules and Regulations" (PDF).
  11. ^ "SOCPA". Archived from the original on 2012-09-10. Retrieved 2008-11-23.
  12. ^ "ICPAK | Credibility | Professionalism | AccountAbility. The Institute of Certified Public Accountants of Kenya (ICPAK)". Retrieved 2022-12-31.
  13. ^ "The Institute of Chartered Accountants of Pakistan". Icap.org.pk. Retrieved 20 August 2017.
  14. ^ "Welcome to Institute of Cost and Management : ICMAP". ICMA Pakistan. Retrieved 20 August 2017.
  15. ^ "Homepage - ISCA". Archived from the original on 2013-07-16. Retrieved 2013-07-19.
  16. ^ [2] Archived 2008-05-26 at the Wayback Machine
  17. ^ "Apak - Aoc". www.apak-aoc.de. Archived from the original on 14 July 2006. Retrieved 14 January 2022.
  18. ^ "Preface to International Standards on Auditing" (PDF). 2006. Retrieved 2008-05-24.
  19. ^ "Auditing & Assurance - IFAC". Ifac.org. Retrieved 20 August 2017.
  20. ^ [3] Archived 2016-03-14 at the Wayback Machine
  21. ^ "CNCC - Compagnie Nationale des Commissaires aux Comptes". Cncc.fr. Retrieved 20 August 2017.
  22. ^ "Ordre des Experts-Comptables - Conseil supérieur de l'Ordre des experts-comptables". Experts-comptables.fr. Retrieved 20 August 2017.
  23. ^ illisite. "Ifaci -". Ifaci.com. Retrieved 20 August 2017.
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