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Concept
British qualified accountants
Résumé
British qualified accountants are full voting members of United Kingdom professional bodies that evaluate individual experience and test competencies for accountants.
The term accountant does not have the same legal protection in the United Kingdom as that given to other professions such as doctors and lawyers. Only certain functions are restricted to professionally qualified accountants; for example, individuals who operate in the areas of audit and insolvency must be registered, and only members of certain accountancy bodies are eligible for such registration. If working in public practice, these qualified accountants must comply with additional regulations such as holding professional indemnity insurance (as accountants are one of the professions most at risk of professional indemnity) and submitting to regular and independent inspections.
CCAB-qualified accountants is an informal shorthand for full members of any of the UK accountancy bodies formed by royal charter. All six of these bodies founded the Consultative Committee of Accountancy Bodies in 1974; CIMA left after 2011, but its members may still be intended when this phrase is used.
The British Government's Department for Business, Innovation and Skills, implementing the Companies Acts 1989 and 2006, allows members of six bodies to act as auditor to a limited company. These are the five member bodies of CCAB, and the AIA.
In the European Union, under the EU mutual recognition directive, members of these six bodies may practise auditing in other EU member states, with 'absolute equal status'.
In addition, there are other non-CCAB bodies whose members also provide accountancy and related services.
It is illegal for any individual or firm that is not a Registered Auditor to perform an audit of a UK limited company. To become a Registered Auditor, an accountant must hold a practising certificate from a recognised body, demonstrate the necessary professional ability in that area, and submit to regular inspection.
Source officielle
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