Professional accounting body: Difference between revisions
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'''A professional accounting body''' is an [[organization]] or [[Voluntary association|association]] of accountants in a particular [[jurisdiction]]. Usually a person needs to be a member of such [[professional body]] to hold out to the public of the jurisdiction as an accountant. The designations for qualified accountants vary from jurisdiction to jurisdiction, such as [[Cost & Management Accountant]] (CMA), [[Chartered Accountant]] (CA/ACA), [[Association of Chartered Certified Accountants|Chartered Certified Accountant]] ( |
'''A professional accounting body''' is an [[organization]] or [[Voluntary association|association]] of accountants in a particular [[jurisdiction]]. Usually a person needs to be a member of such [[professional body]] to hold out to the public of the jurisdiction as an accountant. The designations for qualified accountants vary from jurisdiction to jurisdiction, such as [[Cost & Management Accountant]] (CMA), [[Chartered Accountant]] (CA/ACA), [[Association of Chartered Certified Accountants|Chartered Certified Accountant]] (CCA), [[Chartered Professional Accountant]] (CPA), [[Certified Public Accountant]] (CPA), [[Certified Practising Accountant]] (CPA), [[Chartered Institute of Management Accountants|Chartered Management Accountant]] (ACMA), [[Certified Management Accountant]] (CMA), or [[Chartered Institute of Public Finance and Accountancy|Chartered Public Finance Accountant]] (CPFA). |
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Some countries have a single professional accounting body (e.g. Brazil)<ref>{{Cite journal|last=Bicudo de Castro|first=Vincent|last2=Mihret|first2=Dessalegn|date=2020|title=Accounting professionalisation in Brazil: Resistance and co-optation in the introduction of a professional entry exam (1999–2010)|url=http://journals.sagepub.com/doi/10.1177/1032373219876669|journal=Accounting History|language=en|volume=25|issue=3|pages=468–487|doi=10.1177/1032373219876669|issn=1032-3732}}</ref> while others have several. If there is more than one body, such bodies may or may not compete with each other; in some countries, professional accounting bodies are divided according to their field of activity. For example, India has two professional accounting bodies: the [[Institute of Chartered Accountants of India]] deals with [[financial accounting]] & [[management accounting]], while the [[Institute of Cost Accountants of India]] deals with [[cost accounting]] & [[management accounting]]. |
Some countries have a single professional accounting body (e.g. Brazil)<ref>{{Cite journal|last=Bicudo de Castro|first=Vincent|last2=Mihret|first2=Dessalegn|date=2020|title=Accounting professionalisation in Brazil: Resistance and co-optation in the introduction of a professional entry exam (1999–2010)|url=http://journals.sagepub.com/doi/10.1177/1032373219876669|journal=Accounting History|language=en|volume=25|issue=3|pages=468–487|doi=10.1177/1032373219876669|issn=1032-3732}}</ref> while others have several. If there is more than one body, such bodies may or may not compete with each other; in some countries, professional accounting bodies are divided according to their field of activity. For example, India has two professional accounting bodies: the [[Institute of Chartered Accountants of India]] deals with [[financial accounting]] & [[management accounting]], while the [[Institute of Cost Accountants of India]] deals with [[cost accounting]] & [[management accounting]]. |
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A professional accounting body is an organization or association of accountants in a particular jurisdiction. Usually a person needs to be a member of such professional body to hold out to the public of the jurisdiction as an accountant. The designations for qualified accountants vary from jurisdiction to jurisdiction, such as Cost & Management Accountant (CMA), Chartered Accountant (CA/ACA), Chartered Certified Accountant (CCA), Chartered Professional Accountant (CPA), Certified Public Accountant (CPA), Certified Practising Accountant (CPA), Chartered Management Accountant (ACMA), Certified Management Accountant (CMA), or Chartered Public Finance Accountant (CPFA).
Some countries have a single professional accounting body (e.g. Brazil)[1] while others have several. If there is more than one body, such bodies may or may not compete with each other; in some countries, professional accounting bodies are divided according to their field of activity. For example, India has two professional accounting bodies: the Institute of Chartered Accountants of India deals with financial accounting & management accounting, while the Institute of Cost Accountants of India deals with cost accounting & management accounting.
References
- ^ Bicudo de Castro, Vincent; Mihret, Dessalegn (2020). "Accounting professionalisation in Brazil: Resistance and co-optation in the introduction of a professional entry exam (1999–2010)". Accounting History. 25 (3): 468–487. doi:10.1177/1032373219876669. ISSN 1032-3732.