List of accountancy bodies


List of accountancy bodies

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

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.

*International
**International Accounting Standards Board

*Australia
**Australian Accounting Standards Board
*Canada
**Accounting Standards Board "AcSB"
*Germany
**Accounting Standards Committee of Germany (ASCG, in German: DRSC) [ [http://www.drsc.de/ Accounting Standards Committee of Germany] , drsc.de.]
*Iran
**Accounting Standards Board
*Malaysia
**Malaysian Accounting Standards Board [ [http://www.masb.org.my Maylaysian Accounting Standards Board] , masb.org.my.]
*Malta
**Maltese Accountancy Board [ [http://www.mfin.gov.mt/page.aspx?site=MFIN&page=ab Accountancy Board] , mfin.gov.mt ]
*New Zealand
**Accounting Standards Review Board [ [http://www.asrb.co.nz Accounting Standards Review Board (New Zealand)] , asrb.co.nz.]
*South Africa
**South African Institute of Chartered Accountants (SAICA)
*United Kingdom and Ireland
**Accounting Standards Board
*United States
**Financial Accounting Standards Board (FASB)
**AICPA Accounting Principles Board (APB)
**Governmental Accounting Standards Board (GASB)
**Federal Accounting Standards Advisory Board (FASAB)

Professional 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.

*American Institute of Certified Public Accountants (AICPA)
*Association of Accounting Technicians (AAT)
*Association of Chartered Certified Accountants (ACCA)
*Association of National Accountants of Nigeria (ANAN)
*Canadian Institute of Chartered Accountants (CICA)
*Certified General Accountants Association of Canada (CGA)
*Guild of Industrial,Commercial and Institutional Accountants, Canada (ICIA)
*Chartered Institute of Cost & Management Accountants (CICMA)
*Chartered Institute of Management Accountants (CIMA)
*Chartered Institute of Public Finance and Accountancy (CIPFA)
*CPA Australia [ [http://www.cpaaustralia.com.au CPA Australia] , cpaustralia.com.au.]
*German CPA Society (GCPAS) [ [http://www.gcpas.de/sprache2// German CPA Society] , cgpas.de.]
*Hong Kong Institute of Certified Public Accountants
*Institute of Chartered Accountants in Australia
*Institute of Chartered Accountants in England and Wales (ICAEW)
*Association of International Accountants (AIA)
*Institute of Financial Accountants (IFA)
*Institute of Chartered Accountants in Ireland (ICAI)
*Institute of Chartered Accountants of India
*Institute of Chartered Accountants of Nigeria (ICAN)
*Institute of Chartered Accountants of Pakistan (ICAP)
*Institute of Chartered Accountants of Scotland (ICAS)
*Institute of Cost and Works Accountants of India (ICWAI)
*Institute of Cost and Management Accountants of Pakistan (ICMAP)
*International Federation of Accountants
*Malaysian Institute of Accountants
*New Zealand Institute of Chartered Accountants
*Ordre des Experts Comptables de Tunisie [ [http://www.www.oect.org.tn OEC Tunisie] , oect.org.tn.]
*Philippine Institute of Certified Public Accountants
*South African Institute of Chartered Accountants (SAICA)
*The Malta Institute of Accountants [ [http://www.miamalta.org The Malta Institute of Accountants ] ] (MIA)

Oversight boards

Following the Enron scandal some countries removed auditors' right to self-regulation and set up independent, not-for-profit organisations to regulate the conduct of auditors.

*Germany
**German Auditor Oversight Commission (AOC, in German: APAK) [ [http://www.apak-aoc.de/ German Auditor Oversight Commission] , apak-aoc.de.]
*United States
**Public Company Accounting Oversight Board
*United Kingdom
**Professional Oversight Board [http://www.frc.org.uk/pob/]

Auditing standards-setting bodies

Pronouncements by the IAASB govern audit, review and other assurance services conducted in accordance with international standards. [cite web | title = Preface to International Standards on Auditing | date = 2006 | url = http://www.ifac.org/Members/Source_Files/Auditing_Related_Services/2007_Handbook/2007_A040_IAASB_Preface.pdf | accessdate = 2008-05-24] 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.

*International
**International Auditing and Assurance Standards Board [ [http://www.ifac.org/IAASB International Auditing and Assurance Standards Board - ifac.org.] ]
*Australia
**AUASB - Auditing & Assurance Standards Board
*India
**Auditing & Assurance Standards Board
*South Africa
**Public Accountants and Auditors Board
*United Kingdom
**Auditing Practices Board
*United States
**Public Company Accounting Oversight Board - public companies
**American Institute of Certified Public Accountants - general
**Government Accountability Office - recipients of federal grants
**Information Systems Audit and Control Association (ISACA) (Information System Auditing Guideline)

ee also

Accountancy

Audit

International Standards on Auditing

References


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