|
A
|
UP
|
|
AA
|
Accountant-administratieconsulent (Netherlands)
|
|
AAA
|
American Accounting Association
also
Accountants and Auditors Association (United Arab Emirates)
|
|
AAAI
|
Associate of the Institute of Administrative Accountants (No longer a valid qualification- the body is now called Institute of Financial Accountants, and their Qualification is AFA)
|
|
AAANZ
|
Accounting Association of Australia and New Zealand
|
|
AAAP
|
Associate of the Association of Accountancy Practitioners
|
|
AABA
|
Association for Accountancy & Business Affairs
|
|
AACB
|
Associate of the Association of Certified Book-Keepers
|
|
AADB
|
Accountancy and Actuarial Discipline Board
|
|
AAFA
|
Association of Accountants, Financial Workers and Auditors of Republic of Macedonia
|
|
AAG
|
Airline Accounting Guidelines (issued by the International Air Transport Association IATA)
|
|
AAIA
|
Associate of the Association of International Accountants
|
|
AALPFA
|
Associate of the Association of Latino Professionals in Finance and Accounting (Formerly the American Association of Hispanic Certified Public Accountants)
|
|
AAMS
|
Accredited Asset Management Specialist (USA)
(from the College for Financial Planning)
|
|
AAOIFI
|
Accounting and Auditing Organisation for Islamic Financial Institutions
|
|
AAP
|
Association of Accountancy Practitioners
Address: 74 Bradford Lane, Bradford, West Yorkshire, BD3 8LU Tel: 07880 623455
|
|
AAPA
|
Association of Authorised Public Accountants
also
Associate of the Association of Authorised Public Accountants
|
|
AARF
|
Australian Accounting Research Foundation
|
|
AAS
|
Australian Accounting Standard
|
|
AASB
|
Australian Accounting Standards Board
also
Auditing and Assurance Standards Board (CICA)
|
|
AASE
|
Australian Associated Stock Exchange
|
|
AASOC
|
Auditing and Assurance Standards Oversight Council (Canada)
Also known in French as CSNVC - Conseil de surveillance de la normalisation en v?rification et certification.
|
|
AAT
|
Association of Accounting Technicians
|
|
ABAF
|
Association of British Accountants in France
|
|
ABASCA
|
Association for the Advancement of Black Accountants of South Africa
|
|
ABIAF
|
Association of British Independent Accounting Firms
|
|
ABV
|
Accredited in Business Valuation(USA)
(from AICPA)
|
|
ACA
|
Associate of the Institute of Chartered Accountants in England and Wales
Associate of the Institute of Chartered Accountants in Ireland
|
|
ACAT
|
Association of Church Accountants and Treasurers
|
|
ACAUS
|
Association of Chartered Accountants in the US
|
|
ACB
|
Association of Certified Book-Keepers
|
|
ACCA
|
Association of Chartered Certified Accountants
(Member of the Consultative Committee of Accountancy Bodies)
also:
Associate of the Association of Chartered Certified Accountants
|
|
ACEA
|
Associate of the Institute of Cost and Executive Accountants
|
|
ACFE
|
Association of Certified Fraud Examiners
Also
American College of Forensic Examiners Institute of Forensic Science (US)
|
|
ACIArb
|
Associate of the Chartered Institute of Arbitrators
|
|
ACIB
|
Associate of the Chartered Institute of Bankers
|
|
ACIBS
|
The Associateship Course
(Associate of the Chartered Institute of Bankers in Scotland)
|
|
ACIE
|
Association of Charity Independent Examiners
|
|
ACII
|
Associate of the Chartered Insurance Institute
|
|
ACIS
|
Associate of the Institute of Chartered Secretaries and Administrators
|
|
ACMA
|
Associate of the Chartered Institute of Management Accountants
Also Associte of the Institute of Cost and Management Accountants of Pakistan
|
|
|
|
|
ACMI
|
Associate of the Chartered Management Institute
|
|
|
|
|
ACPA
|
Associate of the Institute of Certified Public Accountants in Ireland
Also
Associate of the Association of Certified Public Accountants (International)
Also
Affiliated Conference of Practicing Accountants International
Also
Associate of the Corporation of Public Accountants (As of 01/02, the Corporation was relaunching the Association of Certified Public Accountants, and ACPA will become the qualification for that body)
|
|
AcSB
|
Accounting Standards Board (Canada)
|
|
AcSEC
|
Accounting Standards Executive Committee (USA)
|
|
ACT
|
Association of Corporate Treasurers
Also
Association for Computers and Taxation (USA)
|
|
ADIT
|
Advanced Diploma in International Tax (Accountancy April 2003 p.103. New qualification launched by the Chartered Institute of Taxation. The Institute hopes to have an intake of 250 candidates for the first sitting in May 2004)
|
|
AECA
|
Asociacion Espanola de Contabilidad y Adminsitracion de Empresas (Spanish Association of Accounting and Business Administration)
|
|
AEP
|
Accredited Estate Planner (USA)
(from the National Association of Estate Planners and Councils)
|
|
AFA
|
Associate of the Institute of Financial Accountants
|
|
AFCA
|
Associate of the Association of Financial Controllers and Administrators
|
|
AFPC
|
Advanced Financial Planning Certificate
|
|
AFROSAI
|
African Organization of Supreme Audit Institutions
|
|
AFTA
|
Associate of the Federation of Tax Advisers
|
|
AGA
|
Association of Government Accountants (USA)
|
|
AIA
|
Association of International Accountants
also:
Associate of the Institute of Actuaries
also:
Association for Integrity in Accounting
|
|
AICB
|
Associate of the Institute of Certified Book-Keepers
|
|
AICM(Cert)
|
Associate Member of the Institute of Credit Management
|
|
AICPA
|
American Institute of Certified Public Accountants
|
|
AIDB
|
Accountancy Investigation and Discipline Board
|
|
AIFP
|
Associate of the Institute of Financial Planning
|
|
Aifs
|
Associate of the ifs School of Finance
|
|
AIIT
|
Associate of the Institute of Indirect Taxation
|
|
AIMC
|
Associate of the Institute of Management Consultancy
|
|
AIMgt
|
Previous qualification of the Institute of Management (now the Chartered Management Institute).
For the current membership qualification, see ACMI.
|
|
AIMR
|
Association for Investment Management and Research (Now the CFA Institute)
|
|
AISMA
|
Association of Independent Specialist Medical Accountants
|
|
AIU
|
Audit Inspection Unit
|
|
ALIA(dip)
|
Associate of the Life Insurance Association by Diploma
|
|
ALIA(dip) Mgt
|
Associate of the Life Insurance Association by Diploma +H15 Supervision & Sales Mgt Paper
|
|
ALPFA
|
Association of Latino Professionals in Finance and Accounting (US) (Formerly the American Association of Hispanic Certified Public Accountants)
|
|
AMCT
|
Associate Member of the Association of Corporate Treasurers
|
|
AMIA
|
Affiliate Member of the Association of International Accountants
|
|
ANTO
|
Accountancy National Training Organisation
No longer current- see AOSG
"Following the closure of the Accountancy NTO on 31 March 2002, the DfES has agreed to the establishment of the Accountancy Occupational Standards Group (AOSG) which will have the responsibility for the essential work of ANTO until 31 March 2003"
|
|
AOSG
|
Accountancy Occupational Standards Group
An independent organisation that has been formed by four of the main professional accountancy bodies (AAT, CIMA, CIPFA and ICAEW) for the development and promotion of national occupational standards in accountancy and the continuation of key activities previously managed by ANTO
|
|
APA
|
Accredited Professional Accountant (Society of Professional Accountants- Canada)
|
|
APB
|
Auditing Practices Board (formerly: Auditing Practices Committee)
Also
Accounting Principles Board (USA)
|
|
APC
|
Auditing Practices Committee (now: Auditing Practices Board)
|
|
APCIMS
|
Association of Private Client Investment Managers and Stockbrokers
|
|
APCTP
|
Association des Comptables du Tresor Public (Association of the Accountants of the Treasury) (France)
|
|
APFS
|
Associate of The Personal Finance Society
|
|
APMI
|
Associate of the Pensions Management Institute
|
|
APOTEC
|
Associacao Portuguesa de Tecnicos de Contabilidade (Portugal)
|
|
AQF
|
Audit Quality Forum
|
|
ARABOSAI
|
Arab Organization of Supreme Audit Institutions
|
|
ARB
|
Accounting Research Bulletin (AICPA)
|
|
ARC
|
Accounting Regulatory Committee
|
|
ARICS
|
Professional Associate of the Royal Institution of Chartered Surveyors (now MRICS)
|
|
ASA
|
Accredited Senior Appraiser (USA) (from American Society of Appraisers)
|
|
ASB
|
Accounting Standards Board (formerly: Accounting Standards Committee)
Also
Auditing Standards Board (AICPA)
|
|
ASC
|
Accounting Standards Committee (now: Accounting Standards Board)
|
|
ASCA
|
Associate of the Institute of Company Accountants
also
Arab Society of Certified Accountants
|
|
ASCPA
|
Australian Society of Certified Practising Accountants
|
|
ASFA
|
Associate of the Society of Financial Advisers (Now the Personal Finance Society)
|
|
ASIC
|
Australian Securities and Investment Commission
|
|
ASOSAI
|
Asian Organization of Supreme Audit Institutions
|
|
ASPA
|
Associate of the Society of Practising Accountants
(located at the Corporation of Public Accountants/Association of Certified Public Accountants at 52, Market Street, Wigan, Tel:01942 510145)
|
|
ASR
|
Accounting Series Releases (SEC)
|
|
ASWA
|
American Society of Women Accountants
|
|
ATII
|
Associate of the Chartered Institute of Taxation (From 1 Jan 2003 existing members can call themselves either ATII or CTA. New members must call themselves CTA.)
|
|
ATT
|
Member of the Association of Taxation Technicians
|
|
AuRC
|
Audit Regulatory Committee (AuRC)
|
|
AuSB
|
Auditing Standards Board (Canada)
|
|
AVA
|
Accredited Valuation Analyst (USA)
(from the National Association of Certified Valuation Analysts)
|
|
AWSCPA
|
American Women's Society of CPAs
|
|
B
|
UP
|
|
BAAEC
|
Board of Accreditation of Accountancy Educational Courses
(Disbanded March 2001)
|
|
BAHA
|
British Association of Hospitality Accountants
|
|
BAS
|
Board for Actuarial Standards
|
|
BICPA
|
Beijing Institute of Certified Public Accountants
|
|
BSc(Hons) ACIB
|
BSc in Financial Services and Associateship (comprehensive degree level qualification for financial planners)
|
|
C
|
UP |
|
CA
|
Chartered Accountant, eg Member of the Institute of Chartered Accountants of Scotland/ Canadian Institute of Chartered Accountants
|
|
CABW
|
Chartered Accountants for Business in Wales
|
|
CAIFS
|
Chartered Accountants Independent Financial Services
also
Chartered Associate of the ifs School of Finance
|
|
CAJEC
|
Chartered Accountants Joint Ethics Committee
|
|
CALC
|
General Charitable Trust of the Worshipful Company of Chartered Accountants in Engalnd and Wales
|
|
CAPA
|
Confederation of Asian and Pacific Accountants
|
|
CARB
|
Chartered Accountants Regulatory Board (Ireland)
|
|
CAROSAI
|
Caribbean Organization of Supreme Audit Institutions
|
|
CAS
|
Chinese Accounting Standards
|
|
CAT
|
ACCA Accounting Technician Qualification
|
|
CBA
|
Certified Bank Auditor (USA)
(from Bank Administration Institute)
|
|
CCAB
|
Consultative Committee of Accountancy Bodies
(The major accountancy bodies in the UK and Ireland first joined together in 1974 to form the CCAB. It provides a forum in which matters affecting the profession as a whole can be discussed and co-ordinated and enables the profession to speak with a unified voice to the government. Currently made up of the Institute of Chartered Accountants in England and Wales (ICAEW); the Institute of Chartered Accountants of Scotland (ICAS); the Institute of Chartered Accountants of Ireland (ICAI); the Association of Chartered Certified Accountants (ACCA); the Chartered Institute of Management Accountants (CIMA) and the Chartered Institute of Public Finance and Accountancy (CIPFA))
|
|
CCM
|
Certified Cash Manager (USA)
(from the Association for Financial Professionals)
|
|
CCP
|
Certified Computing Professional (USA)
(from Institute for Certification of Computing Professionals)
|
|
CDIPAF
|
Certified Diploma in Accounting and Finance (from ACCA)
|
|
CEBS
|
Certified Employment Benefits Specialist (USA)
(from the International Foundation of Employee Benefits Plans)
|
|
CECCAR
|
Corpul Expertilor Contabili si Contabilior Autorizati din Romania/Romanian Association of Certified Chartered Accountants
|
|
CeCM
|
Certificate in Commercial Mortgages
|
|
CeFA
|
Certificate for Financial Advisers
|
|
CeLTM
|
Certificate in Lifetime Mortgages
|
|
CeMAP
|
Certificate in Mortgage Advice and Practice (Additional basic mortgage adviser qualification)
|
|
CeRCC
|
Certificate in Regulated Customer Care
|
|
CeRGI
|
Certificate in Regulated General Insurance
|
|
CertIM
|
Certificate in Investment Management
(Qualification for those specialising in managing investments, advising on and dealing in securities and derivatives.)
|
|
Cert PFS
|
Certificate in Financial Planning
|
|
CeSRE
|
Certificate in Supervising in a Regulated Environment
|
|
CF
|
Corporate Financier
(Qualification awarded by the Corporate Finance Faculty of the ICAEW in association with the Canadian Institute of Chartered Accountants (CICA) and the Securities and Investment Institute (SII))
|
|
CFA
|
Chartered Financial Analyst (USA)
(from Association for Investment Management and Research. Now the CFA Institute)
|
|
CFC
|
Certified Financial Consultant (USA)
(from the Institute of Financial Consultants)
|
|
CFE
|
Certified Fraud Examiner (USA)
(from Association of Certified Fraud Examiners)
and
Confédération Fiscale Européenne
|
|
CFM
|
Certified in Financial Management (USA)
(from Institute of Management Accountants)
|
|
CFP
|
Certified Financial Planner (USA)
(from Certified Financial Planner Board of Standards)
Also
(in UK see Institute of Financial Planning website)
|
|
CFSA
|
Certified Financial Services Auditor
from The Institute of Internal Auditors (USA)
(from the Financial Services Auditor Group)
|
|
CGA
|
Certified General Accountant (Certified General Accountants Association of Canada)
|
|
CGAP
|
Certified Government Auditing Professional (USA)
(from Institute of Internal Auditors)
|
|
CGFM
|
Certified Government Financial Manager (USA)
(from Association of Government Accountants)
|
|
ChFC
|
Chartered Financial Consultant (USA)
(from The American College)
|
|
CIA
|
Certified Internal Auditor (USA)
(from Institute of Internal Auditors)
|
|
CIAS
|
Chinese Independent Auditing Standards
|
|
CIB
|
Chartered Institute of Bankers (now the ifs School of Finance)
|
|
CICA
|
Canadian Institute of Chartered Accountants
|
|
CICPA
|
Chinese Institute of CPAs
|
|
CIFA
|
Certificate in Investment and Financial Advice
(The Securities Institute issued notification of the withdrawal of this qualification in October 2006 which stated that testing would finish in September 2007).
|
|
CIMA
|
Chartered Institute of Management Accountants
(Member of the Consultative Committee of Accountancy Bodies)
|
|
CIMgt
|
Companion of the Chartered Management Institute
|
|
CIOT
|
Chartered Institute of Taxation
|
|
CIP
|
Certificate in Investment Planning
|
|
CIPD
|
Chartered Institute of Personnel and Development - previously known as the Institute of Personnel and Development (IPD)
|
|
CIPFA
|
Chartered Institute of Public Finance and Accountancy
(Member of the Consultative Committee of Accountancy Bodies)
|
|
CIRA
|
Certified Insolvency and Reorganization Accountant (USA)
(from Association of Insolvency Accountants)
|
|
CIRM
|
Certified in Integrated Resource Management (USA)
(from APICS - Association for Operations Management)
|
|
CISA
|
Certified Information Systems Auditor (USA)
(from Information Systems Audit and Control Association)
|
|
CISSP
|
Certified Information Systems Security Professional (USA)
(from the International Information Systems Security Certification Consortium)
|
|
CITP
|
Certified Information Technology Professional (USA)
(from AICPA - American Institute of Certified Public Accountants)
|
|
CLU
|
Chartered Life Underwriter (USA)
(from The American College)
|
|
CMA
|
Certificate in Management Accountancy, Institute of Cost and Executive Accountants "will be issued to a Member, Fellow or Associate who holds the position of a financial executive, controller or director of a standing organisation approved by the Council."
also
Certified Management Accountant (USA)
(from Institute of Management Accountants)
and
Certified Management Accountant (Canada) (from the Society of Management Accountants of Canada)
Also
Certificate in Mortgage Advice
|
|
CMC
|
Certified Management Consultant
"A CMC is a management consultant who has demonstrated competence in a range of consultancy situations against an agreed standard, and has signed up to the IMC Code of Conduct".
|
|
CNC
|
Conseil National de la Comptabilite (France)
|
|
CNCC
|
Compagnie Nationale des Commissaires aux Comptes (France)
|
|
CPA
|
Certified Public Accountant (eg member of the American Institute of CPAs; Institute of CPAs in Ireland)
also
in Australia: Certified Practising Accountant
(CPA Australia)and
Corporation of Public Accountants (based in Wigan- an article in Accountancy Age, 30 August 2001)
|
|
CPA International
|
Association of Certified Public Accountants (International)
|
|
CPASZ
|
Shenzhen Institute of Certified Public Accountants
|
|
CPFA
|
Member, Chartered Institute of Public Finance and Accountancy
|
|
CPI
|
Certificate of Proficiency in Insolvency
(from the Insolvency Practitioners Association)
|
|
CPIM
|
Certified in Production and Inventory Management (USA)
(from APICS - Association for Operations Management)
|
|
CRC
|
Comite de Reglementation Comptable (France)
|
|
CR. FA
|
Certified Forensic Accountant (From the American College of Forensic Examiners (US))
|
|
CROC
|
C?mara dos Tecnicos Oficiais de Contas (Portugal)(auditing)
|
|
CSP
|
Customer Service Professional
|
|
CTA
|
Chartered Tax Adviser
from the Chartered Institute of Taxation. Existing members can call themselves either ATII or CTA from 1st Jan 2003. New members must call themselves CTA
|
|
CTA
|
Certified Trust Auditor (USA)
(from the Fiduciary and Investment Risk Management Association)
|
|
CTA (Fellow)
|
Fellow of the Chartered Institute of Taxation
from the Chartered Institute of Taxation . Existing members can call themselves either FTII or CTA (Fellow). New members must call themselves CTA (Fellow)
|
|
CTOC
|
C?mara dos T?cnicos Oficiais de Contas (Portugal)
|
|
CVA
|
Certified Valuation Analyst (USA)
(from National Association of Certified Valuation Analysts)
|
|
D
|
UP
|
|
DChA
|
ICAEW Diploma in Charity Accounting
|
|
DipEF
|
Diploma in Executive Finance for non-accountants, Institute of Cost and Executive Accountants "for executives who are not accountants"
|
|
DipEMA
|
Diploma in Executive and Management Accountancy, Institute of Cost and Executive Accountants "is restricted to Fellows of the Institute and must pass the Diploma Exam"
|
|
DipPFS
|
Member by Diploma of The Personal Finance Society
|
|
DnR
|
Den norske Revisorforening (Norwegian Institute of Public Accountants)
|
|
DPB
|
Designated Professional Body
|
|
E
|
UP
|
|
EAA
|
European Accounting Association
|
|
ECA
|
European Court of Auditors
|
|
ECGF
|
European Corporate Governance Forum
|
|
ECGI
|
European Corporate Governance Institute
(note: launch of Brussels based… FT 31/02/02 p.15)
|
|
ECSAFA
|
Eastern Central and Southern African Federation of Accountants
|
|
ED
|
Exposure Draft for Statements of Standard Accounting Practice (SSAP).
Now called FRED (Financial Reporting Exposure Draft)
|
|
EFAA
|
European Federation of Accountants and Auditors for SMEs
|
|
EFFAS
|
European Federation of Financial Analysts Societies
|
|
EFMA
|
European Financial Management and Marketing Association
|
|
EFRAG
|
European Financial Reporting Advisory Group
|
|
EGAOB
|
European Group of Auditors' Oversight Bodies
|
|
EIRIS
|
Ethical Investment Research Service
|
|
EITF
|
Emerging Issues Task Force
|
|
ES
|
Ethical Standards (from APB)
|
|
EUROSAI
|
European Organization of Supreme Audit Institutions
|
|
EWI
|
Expert Witness Institute
|
|
F
|
UP |
|
FAAI
|
Fellow of the Institute of Administrative Accountants (No longer a valid qualification- the body is now the Institute of Financial Accountants and their Qualification is FFA)
|
|
FAAP
|
Fellow of the Association of Accountancy Practitioners
|
|
FABRP
|
Fellow of the Association of Business Recovery Professionals
|
|
FACB
|
Fellow of the Association of Certified Book-Keepers
|
|
FAIA
|
Fellow of the Association of International Accountants
|
|
FAP
|
Fraud Advisory Panel
|
|
FAPA
|
Fellow of the Association of Authorised Public Accountants
|
|
FAS
|
Financial Accounting Standard
|
|
FASAB
|
Federal Accounting Standards Advisory Board
|
|
FASAC
|
Financial Accounting Standards Advisory Council (USA)
|
|
FASB
|
Financial Accounting Standards Board
|
|
FASNA
|
Forensic Accountants Society of North America (US)
|
|
FATF
|
Financial Action Task Force
|
|
FCA
|
Fellow of the Institute of Chartered Accountants in England and Wales
also
Fellow of the Institute of Chartered Accountants in Ireland
|
|
FCCA
|
Fellow of the Association of Chartered Certified Accountants
|
|
FCEA
|
Fellow of the Institute of Cost and Executive Accountants
|
|
FCIArb
|
Fellow of the Chartered Institute of Arbitrators
|
|
FCIB
|
Fellow of the Chartered Institute of Bankers
|
|
FCII
|
Fellow of the Chartered Insurance Institute
|
|
FCIS
|
Fellow of the Institute of Chartered Secretaries and Administrators
|
|
FCM
|
Federation des Experts Comptables Mediterraneens
|
|
FCMA
|
Fellow of the Chartered Institute of Management Accountants
And
Fellow of the Society of Management Accountants of Canada
And
Fellow of the Institute of Cost and Management Accountants of Pakistan
|
|
FCMI
|
Fellow of the Chartered Management Institute
|
|
FCPA
|
Fellow of the Association of Certified Public Accountants (International)
|
|
FCPWA
|
Fellow of the Faculty of Community, Personal and Welfare Accounting
|
|
FCT
|
Fellow of the Association of Corporate Treasurers
|
|
FEE
|
Federation des Experts Comptables Europeens (European Federation of Accountants)
|
|
FEI
|
Financial Executives International
|
|
FESE
|
Federation of European Securities Exchanges
|
|
FFA
|
Fellow of the Institute of Financial Accountants
|
|
FFCA
|
Fellow of the Association of Financial Controllers and Administrators
|
|
FFTA
|
Fellow of the Federation of Tax Advisers
|
|
FIA
|
Fellow of the Institute of Actuaries
|
|
FIAB
|
Fellow of the International Association of Book-Keepers
|
|
FICB
|
Fellow of the Institute of Certified Book-Keepers
|
|
FICM
|
Fellow of the Institute of Credit Management
|
|
FIFP
|
Fellow of the Institute of Financial Planning
|
|
Fifs
|
Fellow of the ifs School of Finance
|
|
FIIT
|
Fellow of the Institute of Indirect Taxation
|
|
FIMgt
|
Previous qualification of the Institute of Management (now the Chartered Management Institute).
For the current membership qualification, see FCMI.
|
|
FIN
|
FASB Interpretation
|
|
FinstD
|
Fellow of the Institute of Directors
|
|
FIPA
|
Fellow of the Insolvency Practitioners Association
|
|
FIRMA
|
The Fiduciary and Investment Risk Management Association (USA)
|
|
FLE
|
F?lag l?ggiltra Endursko?enda (Iceland)
|
|
FLA(dip)
|
Fellow of the Life Insurance Association by Diploma
|
|
FLIA(dip) Mgt
|
Fellow of the Life Insurance Association by Diploma +H15 Supervision & Sales Mgt Paper
|
|
FMAAT
|
Fellow Member of the Association of Accounting Technicians
|
|
FMAC
|
Financial and Management Accounting Committee (IFAC)
|
|
FNIA
|
Fellow of the National Institute of Accountants (Australia)
|
|
FOF
|
Forum of Firms - under the auspices of IFAC
|
|
FPC
|
Financial Planning Certificate (Mandatory qualification for all financial advisers)
|
|
FPFS
|
Fellow of The Personal Finance Society
|
|
FPMI
|
Fellow of the Pensions Management Institute
|
|
FRAB
|
Financial Reporting Advisory Board (HM Treasury)
|
|
FRAG
|
Technical Release put out by the Financial Reporting and Auditing Group of the ICAEW
|
|
FRC
|
Financial Reporting Council
|
|
FRED
|
Financial Reporting Exposure Draft
|
|
FRICS
|
Fellow of the Royal Institution of Chartered Surveyors
|
|
FRR
|
Financial Reporting Release (SEC - U.S. Securities and Exchange Commission)
And
Foreningen af Registerede Revisorer/Institute of Registered Accountants (Denmark)
|
|
FRRP
|
Financial Reporting Review Panel
|
|
FRS
|
Financial Reporting Standard
|
|
FRSSE
|
Financial Reporting Standard for Smaller Entities
|
|
FSA
|
Financial Services Authority
|
|
FSI
|
Fellow of the Securities & Investment Institute
|
|
FSCA
|
Fellow of the Institute of Company Accountants
|
|
FSF
|
Financial Stability Forum
|
|
FSFA
|
Fellow of the Society of Financial Advisers
|
|
FSPA
|
Fellow of the Society of Practising Accountants
(located at the Corporation of Public Accountants/Association of Certified Public Accountants at 52, Market Street, Wigan, Tel:01942 510145)
|
|
FSR
|
Foreningen af Statsautoriserede Revisorer/Institute of State-Authorized Public Accountants (Denmark)
|
|
FTA
|
Federation of Tax Advisors
|
|
FTCA
|
Faculty of Taxation Consultants and Advisors (located at 18 Yorkers Gate, Malton, Yorkshire Tel: 01653 600 317)
|
|
FTII
|
Fellow of the Chartered Institute of Taxation(From 1st Jan 2003 existing members can call themselves either FTII or CTA (Fellow ). New members must call themselves CTA (Fellow).
|
|
G
|
UP |
|
GAAP
|
Generally Accepted Accounting Principles
|
|
GAAS
|
Generally Accepted Auditing Standards
|
|
GAS
|
Government Accounting Service
also
Gibraltar Accounting Standards
|
|
GASB
|
Governmental Accounting Standards Board
|
|
GCPAS
|
Verband der Certified Public Accountants in Deutschland e.V
|
|
GFRAC
|
Global Financial Reporting Advocacy Committee (of the Association for Investment Management and Research (AIMR) Now the CFA Institute)
|
|
GFRS
|
Gibraltar Financial Reporting Standard
|
|
GISC
|
General Insurance Standards Council
|
|
GRAP
|
Generally Recognised Accounting Practice (South Africa)(Accountancy Sept 2001 p.8)
|
|
GRI
|
Global Reporting Initiative
|
|
GSC
|
Global Steering Committee- under the auspices of IFAC
|
|
GSCCA
|
Guernsey Society of Chartered and Certified Accountants
|
|
GSCCAB
|
Gibraltar Society of Chartered and Certified Accountancy Bodies
|
|
GSCCAB
|
Government Valuation Analyst (USA) (from the National Association of Certified Valuation Analysts)
|
|
GZICPA
|
Guangzhou Institute of Certified Public Accountants
|
|
H
|
UP |
|
HEBICPA
|
HeBei Institute of Certified Public Accountants
|
|
HICPA
|
Hainan Provincial Institute of Certified Public Accountants
|
|
HKICPA
|
Hong Kong Institute of Certified Public Accountants
|
|
HKSA
|
Hong Kong Society of Accountants
|
|
HMRC
|
Her Majesty's Revenue & Customs
|
|
Hon. FTII
|
Honorary Fellow of the Chartered Institute of Taxation
|
|
I
|
UP |
|
IAAER
|
International Association for Accounting Education Research
|
|
IAASA
|
Irish Auditing and Accounting Supervisory Authority (Accountant Feb 2002)
|
|
IAASB
|
International Auditing and Assurance Standards Board
(Previously: International Auditing Practices Committee)
|
|
IAB
|
International Association of Book-keepers
Also
Instituut der Accountants en Belastingadvizeurs (Belgium)
|
|
IACJCE
|
Instituto de Auditores-Censores Jurados de Cuentas (Institute of Sworn Auditors) (Spain)
|
|
IAESB
|
International Accounting Education Standards Board
|
|
IAFA
|
Irish Accounting and Finance Association
|
|
IAFEI
|
International Association of Financial Executives Institutes
|
|
IAPA
|
International Association of Practising Accountants
|
|
IAPC
|
International Auditing Practices Committee
(now: International Auditing and Assurance Standards Board)
|
|
IAPP
|
Independent Auditing Practice Pronouncement (China)
|
|
IAPS
|
International Auditing Practice Statement
|
|
IAS
|
International Accounting Standard
|
|
IASB
|
International Accounting Standards Board (Previously: International Accounting Standards Committee)
Also
Israel Accounting Standards Board
|
|
IASC
|
International Accounting Standards Committee (Now: International Accounting Standards Board)
|
|
IASCF
|
International Accounting Standards Committee Foundation
|
|
IBE
|
Institute of Business Ethics
|
|
ICAA
|
Institute of Chartered Accountants of Australia
|
|
ICAB
|
Institute of Chartered Accountants of Belize
|
|
ICAC
|
Instituto de Contabilidad y Auditoria de Cuentas (Spain)
|
|
ICAEW
|
Institute of Chartered Accountants in England and Wales
(Member of the Consultative Committee of Accountancy Bodies)
|
|
ICAI
|
Institute of Chartered Accountants in Ireland
(Member of the Consultative Committee of Accountancy Bodies)
And
Institute of Chartered Accountants of India
|
|
ICAN
|
Institute of Chartered Accountants of Nepal
|
|
ICANZ
|
Institute of Chartered Accountants of New Zealand
|
|
ICAP
|
Institute of Chartered Accountants of Pakistan
|
|
ICAR
|
International Center for Accountancy Reform
|
|
ICAS
|
Institute of Chartered Accountants of Scotland
(Member of the Consultative Committee of Accountancy Bodies)
|
|
ICMAP
|
Institute of Cost and Management Accountants of Pakistan
|
|
ICPAC
|
Institute of Certified Public Accountants of Cyprus
|
|
ICPASA
|
Institute of Certified Public Accountants of South Africa
Now: South African Institute of Professional Accountants
|
|
ICSA
|
Institute of Chartered Secretaries and Administrators
|
|
IDW
|
Institut der Wirtschaftsprufer in Deutschland
|
|
IEC
|
Institute des Experts Comptables et des Conseillers Fiscaux (Belgium)
|
|
IEKA
|
Albanian Institute of Authorised Chartered Accountants
|
|
IFA
|
Institute of Financial Accountants
And:
Independent Financial Adviser
|
|
IFAC
|
International Federation of Accountants
|
|
IFAD
|
International Forum on Accountancy Development
|
|
IFEC
|
Institut Francais des Experts Comptables (France)
|
|
IFP
|
Institute of Financial Planning
|
|
IFRIC
|
International Financial Reporting Interpretations Committee
(Previously: Standing Interpretations Committee of the International Accounting Standards Board)
|
|
IFRS
|
International Financial Reporting Standard
|
|
IFS
|
ifs School of Finance
(Previously known as the Institute of Financial Services, Chartered Institute of Bankers)
Also
Institute for Fiscal Studies
|
|
IGAF
|
International Group of Accounting Firms
|
|
IIA
|
Institute of Internal Auditors
|
|
IIT
|
Institute of Indirect Taxation
|
|
IMA
|
Institute of Management Accountants (USA)
|
|
IMAAQ
|
Investment Management Asset Allocation Qualification - Qualification from the UK Society of Investment Professionals (UKSIP)
|
|
IMC
|
Institute of Management Consultancy
also
Investment Management Certificate - Qualification from the UK Society of Investment Professionals (UKSIP)
|
|
INTOSAI
|
International Organization of Supreme Audit Institutions
|
|
IOD
|
Institute of Directors
|
|
IOSCO
|
International Organization of Securities Commissions
|
|
IPA
|
Insolvency Practitioners Association
also
Institute of Petroleum Accounting
|
|
IPC
|
Insolvency Practices Council
|
|
IPD
|
Institute of Personnel and Development - Now known as the Chartered Institute of Personnel and Development
|
|
IPFA
|
Member of the Chartered Institute of Public Finance and Accountancy- no longer current qualification; now CPFA
|
|
IPSAS
|
International Public Sector Accounting Standard (put out by IFAC Public Sector Committee)
|
|
IPSASB
|
International Public Sector Accounting Standards Board (previously the Public Sector Committee)
|
|
IRE
|
Institut des Reviseurs d'Enterprises (Belgium)
|
|
ISA
|
International Standard on Auditing (found in the IFAC Handbook)
|
|
ISACA
|
Information Systems Audit and Control Association (USA)
|
|
ISAR
|
International Symposium on Audit Research
And
United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting
|
|
IVSC
|
International Valuation Standards Committee
|
|
IWP
|
Institut Osterreichischer Wirtschaftsprufer (Austria)
|
|
J
|
UP |
|
JDS
|
Joint Disciplinary Scheme
|
|
JMU
|
Joint Monitoring Unit
|
|
K
|
UP
|
|
KACR
|
Komora Auditoru Ceske Republiky (Czech Republic)
|
|
KWT
|
Kammer der Wirtschaftstreuhander (Austria)
|
|
L
|
UP
|
|
LACPA
|
Lebanese Association of Certified Public Accountants
|
|
LCA
|
Lithuanian Chamber of Auditors
|
|
LIA
|
Life Insurance Association
|
|
Lic. AAP
|
Licentiate of the Association of Accountancy Practitioners
|
|
LMAPC
|
Lifetime Mortgage Advice & Practice Certificate
|
|
M
|
UP
|
|
MAAT
|
Member of the Association of Accounting Technicians
|
|
MABRP
|
Member of the Association of Business Recovery Professionals
|
|
MAE
|
Member of the Academy of Experts
|
|
MAPC
|
Mortgage Advice and Practice Certificate
|
|
MAQ
|
Mortgage Advice Qualification (Qualification for those advising on mortgages from the Chartered Insurance Institute - replaced by Certificate in Mortgage Advice)
|
|
MASB
|
Malaysian Accounting Standards Board
|
|
MCMI
|
Member of the Chartered Management Institute
|
|
MCT
|
Member of the Association of Corporate Treasurers
|
|
MEWI
|
Member of the Expert Witness Institute
|
|
MIAB
|
Member of the International Association of Book-Keepers
|
|
MICB
|
Member of the Institute of Certified Book-Keepers
|
|
MICM
|
Member of the Institute of Credit Management
|
|
MICM(Grad)
|
Graduate Member of the Institute of Credit Management
|
|
MIFP
|
Member of the Institute of Financial Planning
|
|
MIIA
|
Advanced Diploma in Internal Auditing and Management from the Institute of Internal Auditors
|
|
MIMgt
|
Previous qualification of the Institute of Management (now the Chartered Management Institute).
For the current membership qualification, see MCMI.
|
|
MinstD
|
Member of the Institute of Directors
|
|
MIPA
|
Member of the Insolvency Practitioners Association
|
|
MLIA(dip)
|
Member of the Life Insurance Association by Diploma
|
|
MLIA(dip)Mgt
|
Member of the Life Insurance Association by Diploma +H15 Supervision & Sales Mgt Paper
|
|
MLRO
|
Money Laundering Reporting Officer
|
|
MNIA
|
Member of the National Institute of Accountants (Australia)
|
|
MRICS
|
Professional member of the Royal Institution of Chartered Surveyors (Previously: ARICS)
|
|
MSFA
|
Member of the Society of Financial Advisers
|
|
MSI
|
Member of Securities Institute
|
|
N
|
UP |
|
NAO
|
National Audit Office
|
|
NARA
|
Non-Administrative Receivers Association
|
|
NASDA
|
National Association of Specialist Dental Accountants
|
|
NCPACA
|
National Council of Philippine American Canadian Accountants
|
|
NIA
|
National Institute of Accountants (Australia)
|
|
NICPA
|
National Institute of Certified Public Accountants (India)
|
|
NIFA
|
Network of Independent Forensic Accountants
|
|
NIRI
|
National Investor Relations Institute
|
|
NIvRA
|
Nederlands Instituut van Registeraccountants
|
|
NOVAA
|
Nederlands Instituut van Accountants-Administratieconsulenten
|
|
NSAC
|
National Society of Accountants for Cooperatives (USA)
|
|
O
|
UP
|
|
OCAQ
|
Ordre des comptables agrees du Quebec (Quebec Institute of Chartered Accountants)
|
|
ODCE
|
Office of the Director of Corporate Enforcement (Eire) (Accountant Feb 2002)
|
|
OEC
|
Ordre des Experts Comptables (France)
|
|
OIC
|
Organismo Italiano di Contabilita (Italian Accounting Committee)
|
|
OLACEFS
|
Organization of Latin American and Caribbean Supreme Audit Institutions
|
|
P
|
UP |
|
PAAA
|
Palestinian Association of Accountants and Auditors
|
|
PAC
|
Professional Accounting Certificate (from ICAEW)
|
|
PAQ
|
Professional Accountancy Qualifications (Group)
|
|
PCAOB
|
Public Company Accounting Oversight Board
|
|
PFS
|
Personal Financial Specialist (USA)
(from the AICPA)
|
|
PIA
|
Personal Investment Authority
|
|
PIC
|
Professional Investment Certificate (No longer available for new entrants but was designed as an additional qualification for investment advisers.)
|
|
PIIA
|
Diploma in Internal Audit Practice from the Institute of Internal Auditors
|
|
PIOB
|
Public Interest Oversight Board
|
|
PNA
|
Professional National Accountant (Australia)
|
|
PNGAS
|
Papua New Guinea Accounting Standards
|
|
PNGIA
|
Papua New Guinea Institute of Accountants
|
|
POB
|
Public Oversight Board (to be established to oversee IFAC's public interest activities)
also
Public Oversight Board (USA)
and
Professional Oversight Board (UK)
|
|
POBA
|
Professional Oversight Board of the Accountancy Profession
Now:
Professional Oversight Board (UK)
|
|
PSASB
|
Public Sector Accounting Standards Board (Australia)
|
|
PSC
|
Public Sector Committee (now the International Public Sector Accounting Standards Board IPSASB - under the auspices of IFAC)
|
|
PSO
|
Professional Standards Office
|
|
Q
|
UP |
|
QCA
|
Quoted Companies Alliance
|
|
QiCA
|
Qualification in Computer Auditing (from the Institute of Internal Auditors)
|
|
R
|
UP |
|
R3
|
Association of Business Recovery Professionals
(R3 stands for "Rescue, Recovery and Renewal")
|
|
RA
|
Registeraccountant (Netherlands)
|
|
RED
|
Reporting Exposure Draft (Accounting Standards Board)
|
|
RICS
|
Royal Institution of Chartered Surveyors
|
|
ROC
|
Revisores oficiais de contas (Portugal)(auditor)
|
|
RPA
|
Registered Professional Accountant (Society of Professional Accountants- Canada)
|
|
RQB
|
Recognised Qualifying Body
|
|
RS
|
Reporting Standard (Accounting Standards Board)
|
|
RSB
|
Recognised Supervisory Body
|
|
S
|
UP |
|
SAB
|
Staff Accounting Bulletin (SEC)
|
|
SAC
|
International Accounting Standards Advisory Council
|
|
SAFA
|
South Asian Federation of Accountants
|
|
SAIGA
|
South African Institute of Government Auditors
|
|
SAIPA
|
South African Institute of Professional Accountants
Previously:
Institute of Certified Public Accountants of South Africa
|
|
SAR
|
Solicitors Accounts Rules (issued by the Law Society, see:Solicitors’ Accounts Rules 1998 Professional Ethics updated August 2005
|
|
SAS
|
Statement of Auditing Standard
|
|
SDICPA
|
Shandong Institute of Certified Public Accountants
|
|
SEC
|
Securities and Exchange Commission
|
|
SEEPAD
|
South Eastern European Partnership on Accountancy Development
|
|
SELE
|
Silogos Egekrimenou Logiston - Elegton Ellados (Greece)
|
|
SFAC
|
Statement of Financial Accounting Concept (FASB)
|
|
SFAS
|
Statement of Financial Accounting Standard (FASB)
|
|
SIAS
|
Specific Independent Auditing Standard (China)
|
|
SIAT
|
Society of International Accounting Technicians
|
|
SIBR
|
Solicitors Investment Business Rules
|
|
SIC
|
Standing Interpretations Committee of the International Accounting Standards Board. Responsible for the "SIC Interpretations". (From 2001 known as International Financial Reporting Issues Committee (IFRIC))
|
|
SIP
|
Society of Investment Professionals
|
|
SIR
|
Statement of Investment Circular Reporting Standard
|
|
SMA
|
Society of Management Accountants of Canada
|
|
SOCPA
|
Saudi Organization for Certified Public Accountants
|
|
SOE
|
Soma Orkoton Elekton (Greek Institute of Certified Auditors and Accountants)
|
|
SOFA
|
Society of Financial Advisers
|
|
SOP
|
Statement of Position (from the AICPA)
|
|
SOPP
|
Standard of Professional Practice as of 12 September 2002 from CIPFA
|
|
SORP
|
Statement of Recommended Practice
|
|
SOX
|
Sarbanes Oxley Act
|
|
SPA
|
From 2003 Society of Professional Accountants (Previously: Small Practitioners Association
and
Society of Practising Accountants (located at the Corporation of Public Accountants/Association of Certified Public Accountants at 52, Market Street, Wigan, Tel:01942 510145)
|
|
SPAC
|
Society of Professional Accountants of Canada
|
|
SPASAI
|
South Pacific Association of Supreme Audit Institutions
|
|
SQC
|
Smaller Quoted Companies
|
|
SRAP
|
Special Reports of Accountants Panel of the ICAEW's Audit and Assurance Faculty
|
|
SRO
|
Self Regulatory Organisation
|
|
SSAP
|
Statement of Standard Accounting Practice (Now called FRS (Financial Reporting Standard))
|
|
STEP
|
Society of Trust and Estate Practitioners
|
|
STP
|
Society of Turnaround Professionals - now called R3, the Association of Business Recovery Professionals (R3 stands for "Rescue, Recovery and Renewal")
|
|
SXICPA
|
Shanxi Institute of Certified Public Accountants
|
|
T
|
UP
|
|
TAC
|
Transnational Auditors Committee - under the auspices of IFAC
|
|
TCA
|
Technician in Costing and Accounting, Institute of Cost and Executive Accountants
|
|
TECH
|
Technical Release put out by the Business Law Committee of the ICAEW
|
|
TechRICS
|
Technical Surveyor of the Royal Institution of Chartered Surveyors
|
|
TEP
|
Registered Trust and Estate Practitioner (Member of the Society of Trust and Estate Practitioners (STEP))
|
|
TIAG
|
The International Accounting Group
|
|
TOC
|
Tecnico oficial de contas (Portugal)(accountant)
|
|
TR
|
Technical Release (now continued by Technical Releases from individual Faculties and Departments of the ICAEW)
|
|
U
|
UP
|
|
UITF
|
Urgent Issues Task Force (of the Accounting Standards Board)
|
|
V
|
UP
|
|
vBP
|
Vereidigte Buchprufer (Certified Accountant)(Germany
|
|
W
|
UP
|
|
WCCAEW
|
Worshipful Company of Chartered Accountants in England and Wales
|
|
WP
|
Wirtschaftsprufer (Certified Auditor) (Germany)
|
|
WPK
|
Wirtschaftspruferkammer (Germany)
|
|
X
|
UP
|
|
XJICPA
|
Xinjing Institute of Certified Public Accountants
|
|
Y
|
UP
|
|
Z
|
UP
|
|
ZHICPA
|
Zhuhai Institute of Certified Public Accountants
|
|
ZICA
|
Zambian Institute of Certified Accountants
|