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

Accountingstandard setting bodiesare national or international organisations that have been delegated responsibility for settingGenerally Accepted Accounting Principlesbystatutein a country orjurisdiction.

International
- TheInternational Accounting Standards BoardissuesIFRS
- TheInternational Federation of Accountants(with itsInternational Public Sector Accounting Standards Board - IPSASB)issuesIPSASfor Government/Public entitiesaccounting.
- TheIFRS Foundation
Albania
- Albanian National Accounting Council
Australia
- Australian Accounting Standards Board
Bhutan
- Accounting and Auditing Standard Board of Bhutan
Botswana
- Botswana Institute of Chartered Accountants
Canada
- CICA'sAccounting Standards Board"AcSB"^[1]
France
- Autorité des Normes Comptables(ANC) (formerly theConseil National de la Comptabilité)^[2]^[3]
Germany
- Accounting Standards Committee of Germany (ASCG, in German: DRSC)^[4]
India
- National Advisory Committee on Accounting Standards(NACAS) with the aide and advice ofInstitute of Chartered Accountants of IndiaandInstitute of Cost Accountants of India

Getting replaced soon by NFRA in the Company Bill 2012.

Iran
- Accounting Standards Board^[5]
Malaysia
- Malaysian Accounting Standards Board^[6]
Malta
- Maltese Accountancy Board^[7]
New Zealand
- Accounting Standards Review Board^[8]
Nigeria
- Institution of Chartered Accountants of Nigeria (ICAN)
- Association of National Accountants of Nigeria (ANAN)
Pakistan
- The Institute of Certified General Accountants(CGA-Pakistan)
Philippines
- Financial Reporting Standards Council (FRSC)^[9]^[10]
Saudi Arabia
- Saudi Organization for Certified Public Accountants(SOCPA)^[11]
South Africa
United KingdomandIreland
- Accounting Standards Board
United States
- National Association of State Boards of Accountancy (NASBA)
- 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 bylobbyinggovernments, 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 theInternational Federation of Accountantswhile 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:

The Association of Certified Public Accountants(ICPAGLOBAL)
The Institute of Certified Public Accountants(CPA India)
Institute of Chartered Tax Practitioners India(ICTPI)
Association of Chartered Certified Accountants(ACCA)
American Institute of Certified Public Accountants(AICPA)
Association of Accountancy Bodies in West Africa(ABWA)
Association of Accounting Technicians(AAT)
Institute of Chartered Accountants Ghana (ICAG)
Institute of Certified Public Accountants of Kenya^[12]
Association of International Accountants(AIA)
Association of National Accountants of Nigeria(ANAN)
Botswana Institute of Chartered Accountants (BICA)
Chartered Accountants Australia and New Zealand(CAANZ)
Chartered Institute of Management Accountants(CIMA)
Chartered Institute of Public Finance and Accountancy(CIPFA)
Chartered Professional AccountantsCanada] (CPA Canada)
CPA Australia
Florida Institute of CPAs
Hong Kong Institute of Certified Public Accountants
Institute of Chartered Accountants in England and Wales(ICAEW)
Institute of Certified Public Accountants in Ireland(CPA)
Chartered Accountants Ireland(CAI)
Institute of Cost Accountants of India(ICMAI)
Institute of Chartered Accountants of India(ICAI)
Institute of Cost and Management Accountants of Bangladesh(ICMAB)
Institute of Chartered Accountants of Nigeria(ICAN)
Institute of Chartered Accountants of Pakistan(ICAP)^[13]
Institute of Cost and Management Accountants of Pakistan(ICMAP)^[14]
Institute of Chartered Accountants of Bangladesh(ICAB)
Institute of Chartered Accountants of Scotland(ICAS)
Institute of Chartered Accountants of Sri Lanka(ICASL)
Institute of Chartered Accountants of Zimbabwe(ICAZ)
Institute of Financial Accountants(IFA)
Institute of Management Accountants(IMA)
Institute of Public Accountants(IPA)
Institute of Singapore Chartered Accountants(ISCA)^[15]
Malaysian Institute of Accountants
Ordre des Experts Comptables de Tunisie^[16]
Philippine Institute of Certified Public Accountants
South African Institute of Chartered Accountants(SAICA)
South African Institute of Professional Accountants(SAIPA)
Chartered Institute for Business Accountants(CIBA)
United Arab Emirates Chartered Accountants (UAECA)
The Institute of Certified Public Accountants of Indonesia (IAPI)

Oversight boards

Following theEnron scandalsome countries removed or limited auditors' rights toself-regulationand 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 EuropeanDirective).

International
- ThePublic Interest Oversight Boardprovides oversight of the standards-setting bodies within theInternational Federation of Accountants
France
- Haut Conseil du Commissariat aux Comptes(HCCC)
Germany
- German Auditor Oversight Commission (in German: APAK)^[17]
Ireland
- Irish Auditing and Accounting Supervisory Authority
United Kingdom
- Professional Oversight Team (Financial Reporting Council)
United States
- Public Company Accounting Oversight Board

Auditing standards-setting bodies

Pronouncements by theInternational Auditing and Assurance Standards Board(IAASB) governaudit,reviewand otherassurance servicesconducted in accordance with international standards.^[18]Most countries that have adopted theInternational Standards on Auditing(ISAs) still retain the nationalauditing standardssetting body to enact the international standards in their country.

International
- International Auditing and Assurance Standards Board^[19](IAASB) of theInternational Federation of Accountants(IFAC).
- Forensic Auditors Certification Board (FACB)^[20]
- INTOSAIforGovernment auditingbySupreme Audit Institutions(SAI)
Australia
- AUASB-Auditing&AssuranceStandards Board
Canada
- Canadian Auditing and Assurance Standards Board
France
- Compagnie nationale des commissaires aux comptes (CNCC)^[21]
- Ordre des Experts-Comptables(OEC)^[22]
- Institut Francais des Auditeurs et Controleurs Internes(IFACI)^[23](UnregulatedInternal AuditingGuidelines)
Hong Kong
- Hong Kong Institute of Certified Public Accountants
India

National accounting standard setting board. NACAS.

Malaysia
- Malaysian Institute of Accountants
Nepal
- Institute of Chartered Accountants of Nepal
Philippines
- Auditing and Assurance Standards Council (AASC)^[10]
South Africa
- Public Accountants and Auditors Board
United KingdomandIreland
- 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 and government organizations
- Institute of Internal Auditors(IIA) (UnregulatedInternal AuditingGuidelines)
- Information Systems Audit and Control Association(ISACA) (UnregulatedInformation System Internal AuditingGuidelines)

References

^"Welcome to the Financial Reporting & Assurance Standards Canada website - Financial Reporting and Assurance Standards Canada".Acsbcanada.org.Retrieved20 August2017.
^"MINEFE - Directions et services - le Conseil national de la comptabilité".Archived fromthe originalon 2009-05-04.Retrieved2010-04-22.
^"Accueil".Anc.gouv.fr.Retrieved20 August2017.
^"DRSC – Deutsches Rechnungslegungs Standards Committee e.V."DRSC e.V.Retrieved20 August2017.
^"Accounting Standards Board - Welcome".Archived fromthe originalon 2007-09-28.Retrieved2010-04-23.
^[1]Archived2008-06-04 at theWayback Machine
^"Ministry of Finance - Accountancy Board".Archived fromthe originalon 2007-07-22.Retrieved2008-05-25.
^"asrb.co.nz".Asrb.co.nz.Retrieved20 August2017.
^"IFRS - Philippines".ifrs.org.Retrieved2018-11-23.
^^a ^b"Professional Regulatory Board of Accountancy - Republic Act 9298 Implementing Rules and Regulations"(PDF).
^"SOCPA".Archived fromthe originalon 2012-09-10.Retrieved2008-11-23.
^"ICPAK | Credibility | Professionalism | AccountAbility. The Institute of Certified Public Accountants of Kenya (ICPAK)".Retrieved2022-12-31.
^"The Institute of Chartered Accountants of Pakistan".Icap.org.pk.Retrieved20 August2017.
^"Welcome to Institute of Cost and Management: ICMAP".ICMA Pakistan.Retrieved20 August2017.
^"Homepage - ISCA".Archived fromthe originalon 2013-07-16.Retrieved2013-07-19.
^[2]Archived2008-05-26 at theWayback Machine
^"Apak - Aoc".apak-aoc.de.Archived fromthe originalon 14 July 2006.Retrieved14 January2022.
^"Preface to International Standards on Auditing"(PDF).2006.Retrieved2008-05-24.
^"Auditing & Assurance - IFAC".Ifac.org.Retrieved20 August2017.
^[3]Archived2016-03-14 at theWayback Machine
^"CNCC - Compagnie Nationale des Commissaires aux Comptes".Cncc.fr.Retrieved20 August2017.
^"Ordre des Experts-Comptables - Conseil supérieur de l'Ordre des experts-comptables".Experts-comptables.fr.Retrieved20 August2017.
^illisite."Ifaci -".Ifaci.Retrieved20 August2017.

[1] "Welcome to the Financial Reporting & Assurance Standards Canada website - Financial Reporting and Assurance Standards Canada".Acsbcanada.org.Retrieved20 August2017.

[2] "MINEFE - Directions et services - le Conseil national de la comptabilité".Archived fromthe originalon 2009-05-04.Retrieved2010-04-22.

[3] "Accueil".Anc.gouv.fr.Retrieved20 August2017.

[4] "DRSC – Deutsches Rechnungslegungs Standards Committee e.V."DRSC e.V.Retrieved20 August2017.

[5] "Accounting Standards Board - Welcome".Archived fromthe originalon 2007-09-28.Retrieved2010-04-23.

[6] [1]Archived2008-06-04 at theWayback Machine

[7] "Ministry of Finance - Accountancy Board".Archived fromthe originalon 2007-07-22.Retrieved2008-05-25.

[8] "asrb.co.nz".Asrb.co.nz.Retrieved20 August2017.

[9] "IFRS - Philippines".ifrs.org.Retrieved2018-11-23.

[:0-10] "Professional Regulatory Board of Accountancy - Republic Act 9298 Implementing Rules and Regulations"(PDF).

[11] "SOCPA".Archived fromthe originalon 2012-09-10.Retrieved2008-11-23.

[12] "ICPAK | Credibility | Professionalism | AccountAbility. The Institute of Certified Public Accountants of Kenya (ICPAK)".Retrieved2022-12-31.

[13] "The Institute of Chartered Accountants of Pakistan".Icap.org.pk.Retrieved20 August2017.

[14] "Welcome to Institute of Cost and Management: ICMAP".ICMA Pakistan.Retrieved20 August2017.

[15] "Homepage - ISCA".Archived fromthe originalon 2013-07-16.Retrieved2013-07-19.

[16] [2]Archived2008-05-26 at theWayback Machine

[17] "Apak - Aoc".apak-aoc.de.Archived fromthe originalon 14 July 2006.Retrieved14 January2022.

[18] "Preface to International Standards on Auditing"(PDF).2006.Retrieved2008-05-24.

[19] "Auditing & Assurance - IFAC".Ifac.org.Retrieved20 August2017.

[20] [3]Archived2016-03-14 at theWayback Machine

[21] "CNCC - Compagnie Nationale des Commissaires aux Comptes".Cncc.fr.Retrieved20 August2017.

[22] "Ordre des Experts-Comptables - Conseil supérieur de l'Ordre des experts-comptables".Experts-comptables.fr.Retrieved20 August2017.

[23] site."Ifaci -".Ifaci.Retrieved20 August2017.

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Accounting standard-setting bodies

Professional bodies

Oversight boards

Auditing standards-setting bodies

See also

References