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.

Getting replaced soon by NFRA in the Company Bill 2012.

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.

The primary bodies in each country are affiliated to the International Federation of Accountants while 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:

Oversight boards

Following the Enron scandal some countries removed or limited auditors' rights to self-regulation and 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 European Directive).

Auditing standards-setting bodies

Pronouncements by the International Auditing and Assurance Standards Board (IAASB) govern audit, review and other assurance services conducted in accordance with international standards.[17] 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.

National accounting standard setting board. NACAS.

See also


  1. "Welcome to the Financial Reporting & Assurance Standards Canada website - Financial Reporting and Assurance Standards Canada". Retrieved 20 August 2017.
  2. "Archived copy". Archived from the original on 2009-05-04. Retrieved 2010-04-22.CS1 maint: archived copy as title (link)
  3. "Accueil". Retrieved 20 August 2017.
  4. "DRSC – Deutsches Rechnungslegungs Standards Committee e.V." DRSC e.V. Retrieved 20 August 2017.
  5. "Archived copy". Archived from the original on 2007-09-28. Retrieved 2010-04-23.CS1 maint: archived copy as title (link)
  6. Archived 2008-06-04 at the Wayback Machine
  7. "Archived copy". Archived from the original on 2007-07-22. Retrieved 2008-05-25.CS1 maint: archived copy as title (link)
  8. "". Retrieved 20 August 2017.
  9. "IFRS - Philippines". Retrieved 2018-11-23.
  10. "Professional Regulatory Board of Accountancy - Republic Act 9298 Implementing Rules and Regulations" (PDF).
  11. "Archived copy". Archived from the original on 2012-09-10. Retrieved 2008-11-23.CS1 maint: archived copy as title (link)
  12. "The Institute of Chartered Accountants of Pakistan". Retrieved 20 August 2017.
  13. "Welcome to Institute of Cost and Management : ICMAP". ICMA Pakistan. Retrieved 20 August 2017.
  14. "Archived copy". Archived from the original on 2013-07-16. Retrieved 2013-07-19.CS1 maint: archived copy as title (link)
  15. Archived 2008-05-26 at the Wayback Machine
  16. "Preface to International Standards on Auditing" (PDF). 2006. Retrieved 2008-05-24.
  17. "Auditing & Assurance - IFAC". Retrieved 20 August 2017.
  18. Archived 2016-03-14 at the Wayback Machine
  19. "CNCC - Compagnie Nationale des Commissaires aux Comptes". Retrieved 20 August 2017.
  20. "Ordre des Experts-Comptables - Conseil supérieur de l'Ordre des experts-comptables". Retrieved 20 August 2017.
  21. illisite. "Ifaci -". Retrieved 20 August 2017.
This article is issued from Wikipedia. The text is licensed under Creative Commons - Attribution - Sharealike. Additional terms may apply for the media files.