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International Accounting and Auditing Bodies

Association of International Accountants (AIA) - a Recognised Qualifying Body (RQBs) in the UK for company auditors under the Companies Act 1989 the AIA promotes and supports the advancement of the accountancy profession both in the UK and internationally.

Accounting Regulatory Committee (ARC) - official website for the EU committee with responsibility for providing an opinion on Commission proposals to endorse an international accounting standard.

Directory of the International Federation of Accountants (IFAC) - directory of contact addresses and phone numbers for national accountancy bodies from the official website of the International Federation of Accountants. Details are provided for affiliate, associate and full member bodies - including email addresses where available.

European Forum on Auditors' Liability - new European Forum aimed at auditors and providing information on ways to limit litigation risks and financial burdens. Set up by the European Commission, the Forum is comprised of market experts such as auditors, bankers, investors, insurers and academics.

Fédération Internationale des Experts Comptables Francophones (FIDEF)

Hospitality Financial & Technology Professionals - formerly the International Association of Hospitality Accountants.

International Association of Practising Accountants (IAPA)

Information Systems Audit and Control Association and Foundation - worldwide membership organisation providing education and training, certification, publications and standards (Information Systems Audit Standards and Statements)

International Association of Book-Keepers

International Federation of Accountants (IFAC) - global accountancy body representing 163 member organizations in 120 countries to 'protect the public interest by encouraging high quality practices by the world's accountants'. IFAC published good practice guidance on Establishing and Developing a Professional Accountancy Body in December 2005 which aims to set out 'the roles and responsibilities of a professional accountancy body, education and examination and capacity development'.

International Forum on Accountancy Development (IFAD) - Deloitte webpage on IFAD, the organisation that first met in June 1999, with the aim of achieving more transparent financial reporting worldwide. The page includes the full text of 'GAAP 2000, 2001 and 2002: A Survey of National Accounting Rules in 53 Countries'.

International Organization of Supreme Audit Institutions (INTOSAI)

International Valuation Standards Committee (IVSC) - website of the international body founded in 1981, which is comprised of 50 professional valuation associations from around the world. The IVSC works closely with IFAC and the IASB, and has released International Valuation Standards (IVS) since 1985. The website contains a useful summary of the aims of the organisation, the history of the move to international standards, news releases, featured articles, the full text of their journal 'Global valuation issues' (in PDF format), and responses made by the IVSC to IASB consultative documents. A listing of member states gives direct links through to member bodies websites where available. An exposure draft on Valuations for Financial Reporting will be available on the IVSC website from late August 2001.

United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)

Regional Organisations and Networks

Arab Society of Certified Accountants (ASCA)

Asian Organisation of Supreme Audit Institutions (ASOSAI)

Association for the Advancement of Black Accountants of Southern Africa (ABASA)


Confederation of Asian and Pacific Accountants (CAPA)

European Accounting Association

European Financial Reporting Advisory Group
 - official website of EFRAG which is a private sector initiative 'created by the main parties interested in financial reporting in Europe' which the EFRAG website describes as 'the preparers, and the accountancy profession (supported by the national standard setters).' The website outlines the role of EFRAG in a document on EFRAG Statement of Due Process (PDF format, 7 pages).

European Organisation of Supreme Audit Institutions (EUROSAI)

FEE - Fédération des Experts Comptables Européens. Representative organisation for the accountancy profession in Europe.

FEE Fact Sheets - a series of fact sheets from the European Federation of Accountants (FEE) addressing key issues concerning the European accounting profession. Each Fact Sheet deals with a separate topic and is available to download in PDF format. The fact sheets provide a brief overview of the current status and note the likely future developments including the FEE's activities in each area. They also include suggestions for further reading. At the time of writing 9 Fact Sheets have been finalised. They are:

  • Ethical Standards and Auditor Independence
  • Enforcement of IAS
  • Endorsement of Financial Reporting Standards
  • Money Laundering and the Fight Against Organised Crime
  • Recognition of Professional Qualifications in the EU
  • Public Oversight of the Audit Profession
  • Quality Assurance for the Statutory Audit
  • International Standards on Auditing (ISAs)
  • Registration of Audit Firms in the EU

South Asian Federation of Accountants (SAFA)
 

A to Z of National Accounting and Auditing Bodies

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See also:

  • International Directory of Essential Accountancy Abbreviations

  • International Standards and Standard Setting Bodies e.g. International Federation of Accountants (IFAC) and International Accounting Standards Board (IASB)

  • Sources for IASs and IFRSs - an IAS/IFRS by IAS/IFRS guide

  • International Accountancy Organisations

  • Regional Accountancy Organisations and Networks e.g. Fédération des Experts Comptables Européens (FEE)

Argentina     UP

Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE)

Australia

CPA Australia - formerly the Australian Society of Certified Practising Accountants

Institute of Chartered Accountants in Australia - professional Chartered Accountant (CA) governing organisation in Australia

National Institute of Accountants (NIA) - Australian professional organisation for accountants adopting its current name in 1988. Originally called the Institute of Factory and Cost Accountants. Other name changes included: the Institute of Taxation and Cost Accountants (1950), the National Institute of Accountants (1957), the Institute of Commercial Studies (1967), and the Institute of Affiliate Accountants (1970).

Austria

Institut Österreichischer Wirtschaftsprüfer (IWP) - Austria. Website in German only
Kammer der Wirtschaftstreuhänder (KWT) - Austria. Website in German only

Bahamas     UP

The Bahamas Institute of Chartered Accountants

Bahrain

Bahrain Accountants Association (BAA)

Bangladesh

Institute of Chartered Accountants of Bangladesh (ICAB)
Institute of Cost & Management Accountants of Bangladesh (ICMAB)

Barbados

Institute of Chartered Accountants of Barbados (ICAB)

Belgium

Institut des Experts-Comptables et des Conseils Fiscaux(IEC) - Belgium
Institut des Reviseurs d'Entreprises (IRE) - Belgium

Botswana

Botswana Institute of Accountants (BIA)

Brazil

Conselho Federal de Contabilidade (CFC) - Brazil
Instituto Brasileiro de Contadores (IBRACON) - Brazil

Canada     UP

Canadian Institute of Chartered Accountants
Certified General Accountants' Association of Canada
CMA Canada - professional body for Certified Management Accountants (CMAs) in Canada
Quebec Institute of Chartered Accountants - also known as the Ordre des comptables agréés du Québec. English language version.

Caribbean

The Institute of Chartered Accountants of the Caribbean

Chile

Colegio de Contadores de Chile

China

Chinese Institute of Certified Public Accountants (CICPA)
Beijing Institute of Certified Public Accountants (BICPA)
Guangzhou Institute of Certified Public Accountants (GZICPA)
HeBei Institute of Certified Public Accountants (HEBICPA).
Institute of Certified Public Accountants of Hainan (HICPA)
Shandong Institute of Certified Public Accountants (SDICPA)
Shanxi Institute of Certified Public Accountants (SXICPA)
Shenzhen Institute of Certified Public Accountants
Zhuhai Institute of Certified Public Accountants (ZHICPA)

Costa Rica

Colegio de Contadores Públicos (CCPA) - Costa Rica

Croatia

Racunovodstvo i financije (RIF) - Croatian Association of Accountants and Financial Experts

Cyprus

Institute of Certified Public Accountants of Cyprus (ICPAC)

Czechoslovakia

Komora auditoru Ceské republiky (KACR) - Full Czech version of the Chamber of Auditors of the Czech Republic (KACR). Some content available in english.
Svaz úèetních - official website of the Union of Accountants of the Czech Republic. An English language version of the homepage is available here

Denmark     UP

Foreningen af Statsautoriserede Revisorer (FSR) - Denmark
Foreningen Registrerede Revisorer (FRR) - Denmark

Dominica

Instituto de Contadores Publicos Autorizados de la Republica Dominicana (ICPARD)

Finland     UP

Finnish Institute of Authorised Public Accountants (KHT) - english language homepage. A Finnish version of their homepage with fuller content is available at KHT-yhdistys - Föreningen CGR RY.
Registered Association of Certified HTM-Auditors (HTM) - english language summary including contact details alongside information about the organisation and its members. A Finnish version of their homepage with full website content is available at HTM-tilintarkastajat ry.

France

Compagnie Nationale des Commissaires aux Comptes (CNCC) - France
Conseil Superieur de l'Ordre des Experts-Comptables (OEC) national organisation of public accountants - France.
Ordre des experts-comptables de Bretagne - official website from the regional body in Brittany, France.

Georgia     UP

Georgian Federation of Professional Accountants and Auditors (GFPAA)

Germany

Bundessteuerberaterkammer - Federal Chamber of Tax Consultants. Includes some english language content, with an overview of the organisation.
Bundesverband der vereidigten Buchprufer (BvB) - The Federal Association of the Sworn in Accountants
Institut der Wirtschaftsprüfer - site of the German accountancy body at present in German only.
Wirtschaftsprüferkammer - Germany. Website in German only.

Ghana

The Institute of Chartered Accountants (ICAG)

Gibraltar

Gibraltar Society of Chartered & Certified Accountancy Bodies (GSC&CAB) - official website of the Society founded in 1982 for members of the bodies of the Consultative Committee of Accountancy Bodies (CCAB) working in Gibraltar.

Greece

Institute of Certified Public Accountants of Greece (SOEL)

Guyana

The Institute of Chartered Accountants of Guyana

Hong Kong     UP

Hong Kong Institute of Certified Public Accountants (HKICPA)
Hong Kong Association of Accounting Technicians (HKAAT) - accredits Accounting Technicians who are described as those employed in accountancy work but who have not qualified to be registered as Professional Accountantss.

Hungary

Chamber of Hungarian Auditors (MKVK)

Iceland     UP

Félag löggiltra Endursko?enda - Iceland

India

Institute of Chartered Accountants of India (ICAI)
Institute of Cost and Works Accountants of India (ICWAI)
The CPA Council (India)

Indonesia

The Indonesian Accounting Society

Iran

Iranian Institute of Certified Accountants (IICA)

Ireland

Institute of Accounting Technicians in Ireland (IATI)
Institute of Certified Public Accountants in Ireland
Institute of Chartered Accountants in Ireland
Institute Of Incorporated Public Accountants

Israel

Institute of Certified Public Accountants in Israel (ICPA) - Israel (English site). A Hebrew version is available.

Italy

Consiglio Nazionale dei Dottori Commercialisti (CNDC) Consiglio Nazionale dei Ragionieri Commercialisti ed Economisti d'impresa - Italy.
Organismo Italiano di Contabilità - OIC - Italian Accounting Committee.

Jamaica     UP

Institute of Chartered Accountants of Jamaica (ICAJ)

Japan

Japanese Federation of Certified Public Tax Accountants Association
Japanese Institute of Certified Public Accountants (JICPA) - comprehensive english language website from JICPA including an overview of regulation in Japan, a brief history of Japanese accounting and auditing, plus information about the role of JICPA.

Kenya     UP

Institute of Certified Public Accountants of Kenya (ICPAK)

Korea

Korean Institute of Certified Public Accountants (KICPA)

Kuwait

Kuwait Association of Accountants and Auditors

Kyrgyzstan

Union of Accountants and Auditors of Kyrgyzstan (OBA)

Lesotho     UP

Lesotho Institute of Accountants (LIA)

Lithuania

Lithuanian Chamber of Auditors

Luxembourg

Institut des Réviseurs d'Entreprises (IRE) - Luxembourg

Malaysia     UP

Malaysian Institute of Certified Public Accountants (MICPA) - english language homepage(Formerly known as Malaysian Association of Certified Accountants - MACPA).
Malaysian Institute of Accountants (MIA) - english language homepage.

Malta

Malta Institute of Accountants (MIA)

Mexico

Instituto Mexicano de Contadores Públicos A.C. (IMCP)

Mongolia

Mongolian Institute of Certified Public Accountants (MonICPA)

Montenegro

Association of Accountants and Auditors of Montenegro (SRRCG) - official website of the association known as Savez Racunovodja I Revizora Crne Gore.

Nepal     UP

Institute of Chartered Accountants of Nepal (ICAN)

Netherlands

Koninklijk Nederlands Instituut van Registeraccountants (NIVRA) - english language version of the website. More information is available on the Dutch language version of the site.
Nederlandse Orde van Accountants-Administratieconsulenten (NOvAA)

New Zealand

Institute of Chartered Accountants of New Zealand

Nigeria

Institute of Chartered Accountants of Nigeria (ICAN)

Norway

Norwegian Institute of Public Accountants /Den norske Revisorforening (DnR) - includes an English language information resource accessible from the Norwegian language front page.

Pakistan     UP

Institute of Chartered Accountants of Pakistan
Institute of Cost and Management Accountants of Pakistan (ICMAP) - english language homepage.
Pakistan Institute of Public Finance Accountants

Papua New Guinea

Papua New Guinea Institute of Certified Practising Accountants (CPAPNG)

Peru

Colegio de Contadores Públicos de Lima (CCPL)

Phillipines

Philippine Institute of Certified Public Accountants - english language homepage.

Poland

National Board of Chartered Accountants Association in Poland
National Chamber of Statutory Auditors

Portugal

Ordem dos Revisores Oficiais de Contas

Romania     UP

Corpul Expertilor Contabili si Contabililor Autorizati din Romania (CECCAR). An english language homepage from the Body of Expert and Licensed Accountants of Romania is available.

Russia

Association of Accountants & Auditors of the Commonwealth - official homepage (only available in Russian).
Audit Chamber of Russia - official homepage (only available in Russian).
Institute of Professional Auditors (IPAR) - official homepage (only available in Russian).
Moscow Chamber of Auditors - official homepage (only available in Russian).
>National Federation of Consultants and Auditors (NFKA) - official homepage. Website not functiong at October 2008
Russian Collegium of Auditors - official homepage (only available in Russian).

Saudi Arabia     UP

Saudi Organization for Certified Public Accountants (SOCPA)

Singapore

Institute of Certified Public Accountants of Singapore (ICPAS) - english language website.

Slovenia

Slovenski Institut za Revizijo - official homepage of the Slovenian Institute of Auditors. Slovenian language only.

South Africa

Institute of Certified Public Accountants of South Africa (CPA) (formerly: Institute of Commercial and Financial Accountants of Southern Africa (CFA)
Public Accountants' and Auditors' Board
South African Institute of Chartered Accountants

Spain

Colegio de Economistas de Madrid
Instituto de Censores Jurados de Cuentas de España (ICJCE)
Instituto de Contabilidad y Auditoria de Cuentas (ICAC)
 - Spain
Spanish Association of Accounting and Business Administration - also known as the Asociación Española de Contabilidad y Administración de Empresas (AECA).

Sri Lanka

Society of Certified Management Accountants of Sri Lanka (CMA) - english language homepage.
Institute of Chartered Accountants of Sri Lanka (ICASL) - english language homepage.

Sweden

Föreningen Auktoriserade Revisorer (FAR) - english language website of FAR (the professional institute for authorised public accountants in Sweden). Fuller content is available through the Swedish language section of the site.
Svenska Revisorsamfundet (SRS) - Sweden

Switzerland

Treuhand-Kammer - official homepage of the Swiss Institute of Certified Accountants and Tax Consultants.

Tanzania     UP

National Board of Accountants and Auditors

Tunisia

Ordre des Experts Comptables de Tunisie (OECT) - website only available in a French language version.

Turkey

Expert Accountants' Association of Turkey Union of Chambers of Certified Public Accountants of Turkey (TÜRMOB)

Ukraine     UP

Ukrainian Federation of Professional Accountants and Auditors (UFPAA) - independent informational centre in english from the UFPAA

United Arab Emirates

Accountants & Auditors Association

UK

See our separate listing of Professional Bodies - UK which includes national bodies, specialist organisations and networks in the UK.

USA

American Accounting Association Homepage
American Association of Attorney-Certified Public Accountants
American Institute of Certified Public Accountants (AICPA)
American Society of Women Accountants
American Women's Society of CPAs
Association of Chartered Accountants in the US
 - homepage of the Association of Chartered Accountants in the US
Association of Government Accountants
Association of Latino Professionals in Finance and Accounting (ALPFA)
Institute of Internal Auditors (IIA) USA
Institute of Management Accountants (USA)
National Association of State Boards of Accountancy

Individual States

State Information (AICPA) - comprehensive State-by-State index to State Societies of CPAs and Boards of Accountancy provided by AICPA. A separate state-by-state map based approach to the same resource is available here.

Two of the largest State societies are:
California Society of CPAs (CALCPA)
New York State Society of CPAs (NYSSCPA)

Uruguay

Colegio de Contadores, Económistas y Administradores del Uruguay (CCEA)

Venezuela     UP

Federación de Colegios de Contadores Públicos de Venezuela (FCCPV)

Yugoslavia     UP

Savez Racunovodja I Revizora Srbije (SRRS) - official homepage of the Association of Accountants and Auditors of the FR of Yugoslavia.

Zambia     UP

The Zambian Institute of Chartered Accountants

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