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Certified Practising Accountant: A worldwide exhaustive list of Institutions providing CPA recognition, and Accounting Qualifications in 195 Countries and Dependencies

Certified Practising Accountant: A worldwide exhaustive list of Institutions providing CPA recognition, and Accounting Qualifications in 195 Countries and Dependencies

The Certified Practising Accountant (CPA) title given to qualified accountants in many countries in the English-speaking world. It is often equivalent to the title of certified public accountant in other English-speaking countries. In the U.S., a CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states to practice in that state. In addition, almost all U.S. states have passed laws to allow CPAs from other states to practice in their states.

Certified Practising Accountant (CPA) is a title given to chartered accountants. CPA licenses are offered by the Board of Accountants in each state. The American Institute of Certified Public Accountants (AICPA) provides resources for obtaining licensure. The CPA title helps enforce professional standards in the accounting industry.

Contents

What is a Certified Practising Accountant?

A Certified Practising Accountant is an accountant with a higher degree. Those who earn the CPA title are distinguished by their dedication, knowledge, and skills. CPAs are involved in accounting duties such as preparing reports that accurately reflect the business relationships of the companies and individuals with whom they work. They are also involved in the preparation and filing of individual and corporate tax returns. CPA can help individuals and businesses choose the best course of action to reduce taxes and maximize profits.

State licensing requirements vary, but the minimum requirements include:

  • Passing the Uniform Public Accountant Exam.
  • 150 college semester units.
  • One year of accounting experience.

In addition, to retain the CPA title, a certain number of hours of continuing education must be completed each year. Individuals who have received a CPA but have not completed the required CPE or who have requested a transition to inactivity in multiple states are allowed to use the title (Inactive CPA).

In most US states, only a CPA is legally authorized to give a corroborating opinion (including an audit) on financial statements. Worldwide, the Certified Practising Accountants (CPAs) are members of the accounting bodies of the countries they belong and their association of CPAs worldwide.

What does a Certified Practising Accountant do?

The CPA recognised accountants work in corporations in finance or operational positions such as financial analyst, chief financial officer, controller, chief financial officer (CFO), or chief executive officer (CEO).

The main CPAs work in Audit, and the important tasks of the auditor include audit assignments. The most common audit engagements are financial audits, in which auditors certify the accuracy of information provided, the absence of material misstatement and compliance with applicable generally accepted accounting principles in the financial statements.

In addition, some accounting firms act as corporate consultants providing both audit and consulting services.

In the case of assurance engagements, CPAs are required by professional standards and state statutes to maintain independence from the entity for which they perform engagement assurance as audit and verification.

Although most individual CPAs who act as consultants are not also auditors, there is a conflict of interest when a CPA firm controls the same firm for which the firm also provides consulting services.

CPA also has a niche in the tax prep industry. Many small and medium-sized companies have both a tax department and an auditing department.

History of the Certified Practising Accountant (CPA)

In 1660 the first audited person was chosen to administer the money raised by England in Virginia, USA. With the help of English and Scottish chartered accountants who trained Americans in the science of bookkeeping, many companies were formed in America.

In 1882, the Institute of Accountants and Accountants of the City of New York became the first accounting firm to serve the accounting and educational needs of the people. With the development of accounting and industry in the world, the need to engage the services of professional accountants with higher and recognized standards has been considered.

In 1887, 31 accountants formed the American Accountants Association (AAPA) to set moral standards for the accounting industry and American auditing standards for local, state, and federal governments, private companies, and non-profit organizations. The name has changed several times over the years, and since

In 1896, Section 312 of the New York State statutes required the Regents of the State University of New York to issue a certificate of public accounting to persons over the age of 21 who were in good standing and or had intended to use the U.S citizenship to an accountant with appropriate training or experience gained through exams or previous experience.

In 1934, the Securities and Exchange Commission (SEC) required all publicly traded companies to submit regular financial reports approved by members of the accounting industry.

In 1957 the American Accountants Association (AAPA) organization has been known as the American Institute of Certified Practising Accountants (AICPA).

In 1973 the Financial Accounting Standards Board (FASB) was formed to set standards for private companies.

In 2001 Enron scandal caused major changes in the accounting industry, including the fact that one of the country’s leading accounting firms, went bankrupt.

In 2002 The Sarbanes-Oxley Act passed and placed stricter limitations on the advisory duties of accountants.

Why to become Certified Practising Accountant (CPA)?

The CPAs have a wide range of career opportunities, whether it be in public accounting or corporate accounting. Holders of a CPA designation may also hold executive positions such as controllers or chief financial officers (CFOs).

Those who receive a CPA typically become accountants. This means they prepare, maintain, and review financial statements and related transactions for companies. Many CPAs prepare tax forms or returns for individuals and businesses and can conduct and sign audits.

Therefore, while CPAs are known for their role in preparing tax returns, they can also specialize in many other areas, such as: Auditing, bookkeeping, forensic accounting, management accounting and so on.

The CPA designation is not usually required to work in corporate accounting or in private companies. But accountants⁠ who work for companies who provides audit and tax services must have the CPA designation.

How to become a Certified Practising Accountants (CPAs)?

The Uniform Certified Practising Accountant Examination (CPA Exam) is an exam for people who want to become a Certified Practising Accountant in the United States. The CPA exam is used by regulatory agencies in all fifty states plus the District of Columbia, Guam, Puerto Rico, USA. Virgin Islands and Northern Mariana Islands.

The CPA exam is developed, maintained, and scored by the American Institute of Certified Practising Accountants (AICPA) and administered at Prometric testing centres in partnership with the National Association of State Boards of Accountancy (NASBA).

The CPA exam in U.S. consists of 276 multiple choice questions, 28 mock tasks and three written parts. A maximum of two sections can be completed in one day or each section can be completed on different days. The breakdown of the sections of the examination is as follows:

Candidates are given four hours to complete each of the 4 exam sections, and the total exam time is 16 hours. Each section is completed individually, and candidates can choose the order in which they complete them. Applicants must pass all four parts of the exam within 18 months. The start of the 18-month period varies by jurisdiction.

Multiple choice questions make up 50% of the total score and the assignment: Computer-based simulations account for the remaining 50%. You must get at least 75% to pass each stage.

Accounting knowledge is tested in simulations through a variety of tasks, some of which involve searching databases, solving written communication exercises, and working with spreadsheets and forms. The skill simulations are designed to measure analysis, judgment, communication, and research.

Written communications are evaluated against three criteria: 1. Organization – structure, order of ideas, connections between ideas, 2. Development – submission of supporting documents, 3. Expression – uses Standard Business English

Auditing and Assurance (AUD)

This section covers operational planning, internal control, gathering and documenting information, auditing tasks, and evaluating information, and preparing communications. This section contains 72 multiple choice questions, and 8 simulations tasks.

Accounting and Financial Reporting (FAR)

This section is about understanding the concepts and standards of financial statements, the common elements of financial statements, specific types of transactions and events, accounting and reporting for government agencies, and accounting and reporting for non-profit and non-profit organizations. This section contains 66 multiple choice questions, and 8 simulations tasks.

Regulatory (REG)

This section includes knowledge of ethics and professional responsibility, business law, federal tax procedures and accounting matters, federal taxation of real estate transactions, federal taxes – individuals and federal taxes – corporations. This section contains 76 multiple choice questions, and 8 simulations tasks.

Environment and Business Concepts (BEC)

This section covers knowledge of business structures, economic concepts, financial management, information technology, planning and measurement. This section contains 62 multiple choice questions, 4 simulation tasks, and some written communication tasks.

Eligibility

It is possible to take the CPA exam outside of the US, but only the countries to which currently is an agreement: Bahrain, Brazil and England, Ireland, Germany, Japan, Lebanon, Kuwait, Scotland, and the United Arab Emirates.

Most states accept credentials gained outside the United States, but generally must be evaluated by a member of the National Association of Credential Evaluators. Some states prefer certain appraisers, such as B. Foreign Academic Credential Services or World Education Services, while the Illinois State Board of Accountancy prefers to conduct credential assessments itself.

Some of state agencies require a candidate who pass the Unified CPA exam to live or work in the state. However, most of the states do not have a residence permit requirement. In addition, there are some exceptions in several US states i.e., Alabama that require from the applicant be a US citizen or permanent resident holder of green card holder and be at least 19 years old.

Certified Practising Accountants (CPAs) in other Countries:

In the US, the Certified Practising Accountants (CPAs) title is assigned by a state government agency, while other countries around the world have their own designation that may correspond to CPA.

In Canada, CPA stands for Chartered Professional Accountant. This title is for someone who wants to become a Canadian Chartered Accountant. To qualify for this certification, candidates majoring in accounting are admitted to the Canadian CPA Professional Education Program.

The Canadian provinces also allow non-accounting students and international applicants to meet the requirements when enrolling in the Canadian CPA Initial Education Program.

In the UK, CPA is also short for Certified Practising Accountant but refers to an accounting and finance professional who is a member of the Certified Practising Accountants Association (formerly the Association of Certified Public Accountants).

In Australia, the term CPA stands for Certified Practising Accountant. Becoming a CPA in Australia also requires education and experience to work in specific areas of accounting.

Albania

Albanian Institute of Certified Accountants (Instituti i Kontabilistëve të Miratuar)

The Albanian Institute of Certified Accountants (Instituti i Kontabilistëve të Miratuar) main objective is to gather and ensure the organization and permanent management of professional accountants who possess the certificate Chartered Accountant as well as candidates who wish to apply to become a Certified Practising Accountant

Institute of Authorized Chartered Auditors of Albania (IEKA)

The Institute of Authorized Chartered Auditors of Albania (IEKA) main objective is to regulate the accountancy industry in Albania. Membership in IEKA is mandatory for Certified Practising Accountants (CPA’s) in the region.

Algeria

National Organisation of Chartered Accountants (ONCA)

The National Organization of Chartered Accountants (ONCA) of Algeria, brings together all the chartered accountants regularly registered on the board of the national accounting council. One of the main responsibilities of the board is to represent the National Organization of Chartered Accountants with public authorities and all authorities as well as with regard to third parties.

Andorra

Advanced Professional Diploma (DPA) in Accounting and Management

The Advanced Professional Diploma (DPA) in Accounting and Management is a higher professional accounting qualification in Andorra, and the best place to start a career in Management and Accounting in the region.

Angola

National Bank of Angola *Banco Nacional de Angola (BNA)

The National Bank of Angola (Banco Nacional de Angola) has legal authority to adopt accounting standards for financial institutions and other entities it regulates in the region.

Antigua and Barbuda

Institute of Chartered Accountants of the Eastern Caribbean (ICAEC)

The Institute of Chartered Accountants of the Eastern Caribbean (ICAEC) is a professional accountancy body representing accountants in the Eastern Caribbean including Antigua & Barbuda.

Argentina

Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE)

The Argentine Federation of Professional Councils of Economic Sciences (FACPCE) brings together the 24 Professional Councils from all over the country, representing more than 170,000 enrolled in Public Accounting, Administration, Economics and Actuaries

Armenia

Chamber of Auditors and Expert Accountants of Armenia (CAA)

The Chamber of Auditors and Expert Accountants of Armenia (CAA) was accredited as a specialized structure, and has delegated the functions of state regulation in the field of Accountancy in Armenia.

Australia

CPA Australia

The CPA Australia is the recognised designation to become a Certified Practising Accountant in the region. Being a CPA is a largely reputed mark of professional capability and indicates a soundness in depth and quality of knowledge in the account and finance profession.

Chartered Accountants Australia and New Zealand (CA ANZ)

The Chartered Accountants Australia and New Zealand (CAANZ) promotes the Chartered Accountant – CPA Certified Practising Accountants designation in Australia

Institute of Public Accountants (IPA)

The Institute of Public Accountants (IPA) is a professional accounting organization recognized by CPA Australia. The IPA is a member of the International Federation of Accountants and makes a significant contribution to the development of the accounting profession in Australia.

Austria

The Institute of Austrian Public Accountants (IWP)

The Institute of Austrian Public Accountants (IWP) is the voluntary and independent representation of interests of more than 1000 public accountants and more than 100 auditing companies in Austria. Together with the Chamber of Tax Advisors and Public Accountants (KSW), the institute represents the profession in international organizations.

Azerbaijan

Chamber of Auditors of Azerbaijan Republic (CAAR)

The main task of the Accounts Chamber of the Republic of Azerbaijan (CAAR) is to ensure the legal basis for the participation of the citizens of the Republic of Azerbaijan in the control of public funds through external public financial control and to ensure compliance, efficiency and accountability in the use of public funds.

Afganistan

South Asian Federation of Accountants (SAFA)

The role of the South Asian Federation of Accountants (SAFA) is to maintain and develop the accounting profession in the region and to offer membership to accountants.

The Certified Practising Accountants of Afghanistan

The Certified Practising Accountants of Afghanistan is an associate member of the South Asian Federation of Accountants (SAFA) in the country.

Bahamas

Bahamas Institute of Chartered Accountants (BICA)

The main objectives of the Bahamas Institute of Chartered Accountants (BICA) is to govern, discipline and regulate the professional conduct of members, associates and students, promote the best standards of practice in financial reporting, establish standards of qualifications for, and to regulate the professional conduct of, CPA’s Certified Practising Accountants who are not entitled to be registered as members.

Bahrain

Bahrain Accountants Association (BAA)

The Bahrain Accountants Association (BAA) was established in 1971 and is considered to be one of the oldest associations in Bahrain and the Region. The Bahrain Accountants Association role is to provide continuous support for the accountancy professionals members in the region.

Bangladesh

Institute of Chartered Accountants of Bangladesh (ICAB -BD)

The main mission of the Institute of Chartered Accountants of Bangladesh (ICAB – BD) is to promote and regulate financial reporting and auditing in Bangladesh, to develop and maintain the competence of professional accountants, and to enhance the reputation of the accounting profession in Bangladesh.

Institute of Cost and Management Accountants of Bangladesh (ICMAB)

The Institute of Cost and Management Accountants of Bangladesh (ICMAB) is the national body of the professional accountants of Bangladesh. The ICMAB Institute offers education to the students interested in the field of accountancy.

Barbados

Institute of Chartered Accountants of Barbados (ICAB – BB)

The Institute of Chartered Accountants of Barbados (ICAB – BB) is a member of the IFAC and Caribbean ICAC. The ICAB Barbados institute is the only professional membership organization representing CPA Chartered Accountants along with students pursuing a career in Accountancy.

Belarus

The accounting regulating body in Belarus is the Ministry of Finance

Belgium

Institute for Tax Advisors & Accountants (ITAA)

The Institute of Tax Advisors and Accountants (ITAA) offers a simple application process to become an internal or external certified accountant in Belgium. You must have a legally recognized degree and have successfully completed a three-year internship at the institute. Click here for more info.

Institute of Company Auditors (Institut des Réviseurs d’Entreprises)

The Institute of Company Auditors (Institut des Réviseurs d’Entreprises), a professional organization enjoying civil personality which was created by a law of July 22, 1953, aims to ensure the permanent organization of a body of specialists capable to fulfill the function of auditor with all the guarantees required from the point of view of competence, independence, and professional integrity, and to ensure the correct execution of the missions entrusted to its members. The main missions of the Institute are access to the profession, the training of company auditors, the keeping and updating of the public register and continuing education.

Belize

Institute of Chartered Accountants of Belize (ICAB-BZ) 

The primary objectives of the Institute of Chartered Accountants of Belize (ICAB) are to promote and protect the welfare and interests of the Institute and the accounting profession in Belize and to provide education and training to those involved in or doing so intend to participate in pursuing the accounting profession.

Benin

Order of Chartered Accountants and Chartered Accountants of Benin (Ordre des Experts-Comptables et Comptables Agréés du Bénin)

The Order of Chartered Accountants and Chartered Accountants of Benin (Ordre des Experts-Comptables et Comptables Agréés du Bénin) main tasks are to ensure compliance with the rules of ethics applicable to the professions of Certified Practising Accountants. At the same time to ensure compliance with the regional requirements of OHADA and international requirements of IFAC

Bhutan

Accounting and Auditing Standard Boards of Bhutan (AASBB)

The Accounting and Auditing Standard Boards of Bhutan (AASBB) oversee and develop accounting and auditing practices, and maintain and develop the development of accounting and auditing standard in Bhutan.

Bolivia

College of Auditors or Public Accountants of Bolivia (Colegio de Auditores o Contadores Publico de Bolivia)

The College of Auditors or Public Accountants of Bolivia (Colegio de Auditores o Contadores Publico de Bolivia) is the main supervising body of the accounting standards in Bolivia. CAUB offer the pathway for the certifications and membership of CPAs in the country.

Bosnia and Herzegovina

Association of Accountants and Auditors of Republic of Srpska

The vision of the Association of Accountants and Auditors of Republic of Srpska is to create the profession of accountants and CPA professionals by developing and improving the profession in accordance with world best practices.

Union of Accountants, Auditors and Financial Workers of Federation of Bosnia and Herzegovina (UAAFWFBH)

The Union of Accountants, Auditors and Financial Workers of Federation of Bosnia and Herzegovina (UAAFWFBH) professional association is the membership issuer for the certified practising accountants in the region.

Botswana

Botswana Institute of Chartered Accountants (BICA)

The Botswana Institute of Chartered Accountants (BICA) is the professional body of Botswana that offer professional qualifications for those pursuing a career as chartered accountants, and membership registration with the Institute

Brazil

The Federal Accounting Council (Conselho Federal de Contabilidade)

The Federal Accounting Council (Conselho Federal de Contabilidade) is supervising and ensuring high standards for the accountancy profession in Brazil.

Institute of Independent Auditors of Brazil (Instituto dos Auditores Independentes do Brasil)

Institute of Independent Auditors of Brazil (Instituto dos Auditores Independentes do Brasil) intends to defend the interests of chartered accountants and accountants before public bodies in Brazil. In connection with IFRS, the Institute is authorized to translate the IFRS book published by the International Accounting Standards Board.

Brunei

Brunei Darussalam Institute of Certified Practising Accountants (BICPA)

The Brunei Darussalam Institute of Certified Public Accountants (BICPA) is the national professional accountancy organization in the region. The main task of the Institute is to provide an entity for accountants to support and advance the status and interest of the accountancy profession in Brunei.

Bulgaria

Institute of Certified Practising Accountants of Bulgaria (ICPA)

The Institute of Certified Public Accountants of Bulgaria contribute to a continuous improvement of the accountancy professional qualification in Bulgaria. ICPA in collaboration with the local universities provide training of the candidates for acquiring qualification of Certified Practising Accountants (CPA)

Burkina Faso

Organisation for the Harmonisation of Business Law in Africa (OHADA)

The Organisation for the Harmonisation of Business Law in Africa (OHADA) is a system of business laws and executive agencies adopted by sixteen West and Central African states. The main objectives are to promote economic development in West and Central Africa by creating a better investment climate to attract investment and encourage growth. At the same time, OHADA has the power to adopt accounting standards, and member states must comply with these standards.

Order of Chartered Accountants and Chartered Accountants (Ordre des Experts-Comptables et Comptables Agréés du Burkina Faso)

The Order of Chartered Accountants and Chartered Accountants (Ordre des Experts-Comptables et Comptables Agréés du Burkina Faso) is responsible for ensuring the professional development and maintenance of members’ skills. In addition, the Permanent Council for the Accounting Profession (CPPC) look into the free movement and right of establishment of chartered accountants and certified practising accountants in the area.

Burundi

Order of Professional Accountants of Burundi (Ordre des Professionnels Comptables du Burundi)

The Order of Professional Accountants of Burundi (Ordre des Professionnels Comptables du Burundi) task is to monitor the practice of the profession for compliance with ethical rules and professional standards. The OPC is the national body for those wishing to embark on the CPA Certified Practising Accountant path in Burundi.

Côte d’Ivoire (Ivory Coast)

Ordre des Experts Comptables et Comptables Agréés de Côte d’Ivoire

The Order of Chartered Accountants and Chartered Accountants of Côte d’Ivoire (Ordre des Experts Comptables et Comptables Agréés de Côte d’Ivoire) is the national accounting body for Ivory Coast under the authority of the Ministry of Economy and Finance. OEC.CI aims to ensure the representation and development of the accounting profession in Côte d’Ivoire.

Cabo Verde

Association of Auditors and Accountants of Cape Verde (OPACC)

The Association of Auditors and Accountants of Cape Verde (OPACC) is the regulatory body for the auditing and accounting professionals in Cabo Verde

Cambodia

Kampuchea Institute of Certified Practising Accountants and Auditors (KICPAA)

The Kampuchea Institute of Certified Practising Accountants and Auditors (KICPAA) is the only independent non-profit accounting and auditing institution in Cambodia that offers accounting qualifications, CPD training and professional membership by providing a membership directory.

Cameroon

Institute of Chartered Accountants of Cameroon (ONECCA)

The Institute of Chartered Accountants of Cameroon (ONECCA) register the accountancy professionals in Cameroon, and nobody can exercise the accounting profession if he is not previously registered with the National Order of Chartered Accountants of Cameroon.

Canada

Chartered Professional Accountants of Canada (CPA Canada)

The Chartered Professional Accountants of Canada – CPA Canada is the national organization representing the Canadian accounting profession in Canada.

Central African Republic

Organisation for the Harmonisation of Business Law in Africa (OHADA)

The Organisation for the Harmonisation of Business Law in Africa (OHADA) is a system of business laws and executive agencies adopted by sixteen West and Central African states. The main objectives are to promote economic development in West and Central Africa by creating a better investment climate to attract investment and encourage growth. At the same time, OHADA has the power to adopt accounting standards, and member states must comply with these standards.

Chad

National Order of Professional Accountants of Chad (Ordre National des Professionnels Comptables du Tchad)

The National Order of Professional Accountants of Chad (Ordre National des Professionnels Comptables du Tchad) clarify that no one may practice the profession of Expert Accountant unless previously registered with the national register of the National Order of Professional Accountants of Chad or unless they have notification of the practice of current year.

Chile

The College of Accountants of Chile (Colegio de Contadores de Chile)

The College of Accountants of Chile (Colegio de Contadores de Chile) is the main accounting institution in Chile, focused on developing and maintaining the professional skills of accountants and promoting the image and services of Chartered Accountants in the region.

China

Chinese Institute of Certified Practising Accountants (CICPA)

The Chinese Institute of Certified Practising Accountants (CICPA) is a Beijing-based professional accounting organization responsible for overseeing accountants in China.

Colombia

Instituto Nacional de Contadores Públicos de Colombia (INCP)

The National Institute of Public Accountants of Colombia (Instituto Nacional de Contadores Públicos de Colombia) is a non-profit, union-type association that supports registered accountants in their training processes, professional development and international certification through a broad and diverse academic offering.

Comoros

Organisation for the Harmonisation of Business Law in Africa (OHADA)

The Organisation for the Harmonisation of Business Law in Africa is a system of business laws and executive agencies adopted by sixteen West and Central African states. The main objectives are to promote economic development in West and Central Africa by creating a better investment climate to attract investment and encourage growth. At the same time, OHADA has the power to adopt accounting standards, and member states must comply with these standards.

Congo

Permanent Accounting Council in Congo (Conseil Permanent de la Comptabilité au Congo)

Permanent Accounting Council in Congo (Conseil Permanent de la Comptabilité au Congo) is the professional accountancy organisation in the Democratic Republic of Congo.

Costa Rica

Institute of Chartered Accountants of Costa Rica (Colegio de Contadores Públicos de Costa Rica)

The Institute of Chartered Accountants of Costa Rica (Colegio de Contadores Públicos de Costa Rica) is the College of Public Accountants that licenses Chartered Accountants in Costa Rica

Croatia

Croatian Association of Accountants and Financial Experts (CAAFE)

The Croatian Association of Accountants and Financial Experts (CAAFE) is an independent professional association that offers continuing education in the field of accounting. CAAFE offers training and seminars for accounting and tax professionals in the field of accounting and taxation in Croatia.

Cuba

Cuban American CPAs Association 

The Cuban American CPAs Association is an organization that promotes the accounting practice, professional training, and resources for Certified Practising Accountants (CPAs) in Cuba.

Cyprus

Institute of Certified Practising Accountants of Cyprus (ICPAC)

The Institute of Certified Practising Accountants of Cyprus (ICPAC) is the only accredited body that can regulate and oversee the accounting profession in Cyprus.

Czech Republic

Union of Accountants of the Czech Republic

The main task of the Union of Accountants of the Czech Republic is to contribute to the promotion and improvement of the accounting profession in the Czech Republic and to implement a certification system for accountants and accounting professionals.

Democratic Republic of the Congo

Organisation for the Harmonisation of Business Law in Africa (OHADA)

The Organisation for the Harmonisation of Business Law in Africa (OHADA) is a system of business laws adopted by sixteen West and Central African states. The main objectives of OHADA are to promote economic development in West and Central Africa by creating a better investment climate to attract foreign investment and encourage growth. At the same time, OHADA has the power to adopt accounting standards, and member states must comply with these standards.

Denmark

FSR – Danish Auditors

The FSR – Danish Auditors main task is to protect the quality of the accounting profession and offer education and resources for accountants in Denmark. In addition, FSR offers a full path to becoming a Certified Practising Accountant (CPA) or Auditor in Denmark.

Djibouti

The Djiboutian Association of Accountants and Auditors (Compagnie Nationale des Comissaires aux Comptes de Djibouti)

The Djiboutian Association of Accountants and Auditors (Compagnie Nationale des Comissaires aux Comptes de Djibouti) is the accountancy organization in Djiboutian focused on development and alignment of the accounting standards with the international practices.

Dominica

Institute of Chartered Accountants of the Eastern Caribbean

The Institute of Chartered Accountants of the Eastern Caribbean (ICAEC) is a professional accountancy body representing accountants in the Eastern Caribbean including Dominica

Dominican Republic

Institute of Certified Practising Accountants of the Dominican Republic (Instituto de Contadores Públicos Autorizados de la República Dominicana)

The Institute of Certified Practising Accountants of the Dominican Republic (Instituto de Contadores Públicos Autorizados de la República Dominicana) is the main organization providing Certified Public Accountant (CPA) recognition in Dominican Republic.

Ecuador

Institute of Chartered Accountants of Pichincha and Ecuador (Colegio de Contadores Públicos de Pichincha y del Ecuador)

The Institute of Chartered Accountants of Pichincha and Ecuador (Colegio de Contadores Públicos de Pichincha y del Ecuador) represents and promotes the chartered accountant profession in Ecuador through involvement in the development, support and training of certified chartered accountants in Ecuador

Egypt

Egyptian Society of Accountants & Auditors (ESAA) and Egyptian Financial Supervisory Authority (EFSA)

The Egyptian Society of Accountants and Auditors (ESAA) and the Egyptian Financial Supervisory Authority (EFSA) are the main bodies of accounting and financial regulators in Egypt.

El Salvador

Salvadoran Institute of Public Accountants (Instituto Salvadoreño de Contadores Públicos)

The Salvadoran Institute of Public Accountants (Instituto Salvadoreño de Contadores Públicos) represents and promotes the accounting profession, develops training activities, promotes the development of accounting professionals and offers membership opportunities to gain higher professional and technical qualifications in the field of accounting.

Equatorial Guinea

Organisation for the Harmonisation of Business Law in Africa (OHADA)

The Organisation for the Harmonisation of Business Law in Africa is a system of business laws and executive agencies adopted by sixteen West and Central African states. The main objectives are to promote economic development in West and Central Africa by creating a better investment climate to attract investment and encourage growth. At the same time, OHADA has the power to adopt accounting standards, and member states must comply with these standards.

Eritrea

Eritrea’s Office of the Auditor General (OAG)

The main task of the Office of the Auditor General (OAG) of Eritrea is to establish auditing standards and guidelines and to certify the competence of auditors and accountants in Eritrea.

Estonia

Estonian Association of Auditors (Audiitorkogu)

The Estonian Association of Auditors (Audiitorkogu) is a professional association operating on an autonomous basis with the main tasks to organize audit activities in the field of accounting, and to protect the professional rights of its members in the country.

Eswatini (former Swaziland)

eSwatini Institute of Accountants (EIA)

The eSwatini Institute of Accountants (EIA) is the accounting body responsible for setting accounting and auditing standards in Eswatini (former Swaziland). EIA is the national accreditation body of Certified Practising Accountants (CPA) in the country.

Ethiopia

Accounting and Auditing Board of Ethiopia (AABE)

The Accounting and Auditing Board of Ethiopia (AABE) is the organization that promotes financial reporting in Ethiopia through appropriate oversight of the accounting profession in accordance with local laws and international standards, and provides Certification of Certified Practising Accountants in Ethiopia.

Fiji

Fiji Institute of Accountants (FIA)

The main objective of the Fiji Institute of Accountants (FIA) is to develop certification programs that assess and provide the necessary skills for those who wish to pursue a career in accounting and finance, while maintaining high standards. for accounting professionals.

Finland

Association of Auditors of Finland (Suomen Tilintarkastajat ry)

The Association of Auditors of Finland (Suomen Tilintarkastajat ry) helps the auditing profession succeed and adds value to the profession by focusing on every continuous improvement and development of the accounting profession in the country.

Finnish Patent and Registration Office (PRH

Auditor oversight was transferred to the Finnish Patent and Registration Office (PRH) on 1 January 2016 which approve auditors and arrange auditor examinations on an annual basis. PRH maintain the register of auditors in Finland

France

French Institute of Certified Practising Accountants (Ordre des Experts-Comptables)

French Institute of Certified Practising Accountants (Ordre des Experts-Comptables) role is to ensure the representation, promotion and development of the chartered accountant profession in France. This institution offers a comprehensive pathway for those who wish to pursue a career in accounting and become a Certified Public Accountant (CPA).

Gabon

Organisation for the Harmonisation of Business Law in Africa (OHADA)

The Organisation for the Harmonisation of Business Law in Africa is a system of business laws and executive agencies adopted by sixteen West and Central African states. The main objectives are to promote economic development in West and Central Africa by creating a better investment climate to attract investment and encourage growth. At the same time, OHADA has the power to adopt accounting standards, and member states must comply with these standards.

Gambia

Gambia Institute of Chartered Accountants

The Gambia Institute of Chartered Accountants (GICA) role is to promote the development of the accounting profession through the adoption and implementation of global accounting in Gambia. The institution offers CPA training and resources for professionals to become Certified Practising Accountants.

Georgia

Georgian Federation of Professional Accountants and Auditors (GFPAA)

The Georgian Federation of Professional Accountants and Auditors (GFPAA) is a professional, non-governmental, non-profit organization formed through the merger of the Georgian Club of Accountants and the Association of Accountants. GFPAA’s role is to oversee the accounting profession in the region and provide professional certification to accounting professionals.

Germany

Institute of Auditors (Institut der Wirtschaftsprüfer)

is a non-governmental organization established in Germany to represent the interests of German public auditors (Wirtschaftsprüfers) and German public auditing firms (Wirtschaftsprüfungsgesellschaft).

Chamber of Public Accountant (Wirtschaftsprüferkammer)

The main role of the Chamber of Certified Practising Accountants (Wirtschaftsprüferkammer) is to represent the interests of the profession in Germany, appointing auditors and sworn auditors and accrediting accounting and auditing firms in the country.

Ghana

Institute of Chartered Accountants – Ghana (ICAG)

The Institute of Chartered Accountants – Ghana (ICAG) has the primary responsibility of managing the accounting profession and certifying those who wish to be accredited as Certified Public Accountants (CPA) in Ghana.

Greece

Institute of Certified Public Accountants of Greece (SOEL)

The Institute of Certified Public Accountants of Greece (SOEL) is the accounting body in Greece responsible for organizing and conducting professional examinations for the licensure of the Certified Practising Accountant profession, and for maintaining the register Certified Public Accountant (CPA) in the Country.

Grenada

Institute of Chartered Accountants of the Eastern Caribbean

The Institute of Chartered Accountants of the Eastern Caribbean (ICAEC) is a professional accountancy body representing accountants in the Eastern Caribbean including Grenada.

Guatemala

Instituto Guatemalteco de Contadores Públicos y Auditores (IGCPA)

The main goals of the Guatemalan Institute of Public Accountants and Auditors (Instituto Guatemalteco de Contadores Públicos y Auditores) is to promote the regular training to accounting professionals and contribute to the development of CPA in the accounting sector while maintaining high standards of the profession.

Guinea

Organisation for the Harmonisation of Business Law in Africa (OHADA)

The Organisation for the Harmonisation of Business Law in Africa is a system of business laws and executive agencies adopted by sixteen West and Central African states. The main objectives are to promote economic development in West and Central Africa by creating a better investment climate to attract investment and encourage growth. At the same time, OHADA has the power to adopt accounting standards, and member states must comply with these standards.

Guinea-Bissau

Organisation for the Harmonisation of Business Law in Africa (OHADA)

The Organisation for the Harmonisation of Business Law in Africa is a system of business laws and executive agencies adopted by sixteen West and Central African states. The main objectives are to promote economic development in West and Central Africa by creating a better investment climate to attract investment and encourage growth. At the same time, OHADA has the power to adopt accounting standards, and member states must comply with these standards.

Guyana

Institute of Chartered Accountants of Guyana (ICAG)

The Institute of Chartered Accountants of Guyana (ICAG) is the main accounting body responsible to regulate the accountancy industry and provide resources and training of its members in Guyana.

Haiti

The Order of Chartered Professional Accountants of Haiti (Ordre des Comptables Professionels Agrees d’Haiti)

The main role of The Order of Chartered Professional Accountants of Haiti (Ordre des Comptables Professionels Agrees d’Haiti) is to determine the conditions of access to practicing the accounting profession in Haiti.

Holy See

Office of the Auditor General

The Office of the Auditor General of the Holy See is the result of reforms in the economic and administrative fields initiated by Pope Francis at the outset of his ministry with the main role of contributing to the proper and transparent management of financial resources and property of the Holy See.

Honduras

The College of Commercial Experts and Public Accountants of Honduras (Colegio De Peritos Mercantiles Y Contadores Públicos De Honduras)

The College of Commercial Experts and Public Accountants of Honduras (Colegio De Peritos Mercantiles Y Contadores Públicos De Honduras) main goals are to promote the practice of the profession of certified Practising accountants, to monitor and penalize the professional conduct of its members, and to encourage the improvement of the Accountancy professionals in Honduras.

Hungary

Chamber of Hungarian Auditors

The Chamber of Hungarian Auditors is the main accounting body in the country that issues accounting certifications to those who wish to pursue a career in accounting and audit in Hungary.

Iceland

Association of Certified Practising Accountants (Félag Löggiltra Endurskodenda)

The role of the Association of Certified Practising Accountants (Félag Löggiltra Endurskodenda) is to develop the accounting profession in the country and to provide membership for Certified Public Accountants (CPA). Here you will find some information about the Swedish Board of Auditors, which provides accreditation for audit work.

India

South Asian Federation of Accountants (SAFA)

The role of the South Asian Federation of Accountants (SAFA) is to maintain and develop the accounting profession in the region and to offer membership to accountants.

Institute of Chartered Accountants of India (ICAI)

The Institute of Chartered Accountants of India (ICAI) is a statutory body established under an Act of Parliament to regulate the profession of Certified Practising Accountant (CPA) in India. The Institute provides support, training and testing to those who wish to pursue a career in accounting.

Institute of Cost Accountants of India

The Institute of Cost Accountants of India is the only recognized statutory professional organization and the only licensing body in India specializing in cost and management accounting.

Indonesia

Indonesian Institute of Accountants (Ikatan Akuntan Indonesia)

The Indonesian Institute of Accountants (Ikatan Akuntan Indonesia) is the recognised professional accountancy organisation in Indonesia. IAI maintask are to serve and develop the accountancy profession in the country and offer continuous support for the professionals in Accountancy.

Iran

Iranian Association of Certified Practising Accountants (IACPA)

The Iranian Association of Certified Practising Accountants (IACPA) is the largest professional accounting body in Iran that offers the accreditation and membership of Certified Practising Accountants (CPA) within the organization in Iran.

Iranian Institute of Certified Accountants (IICA)

The Iranian Institute of Certified Accountants (IICA) is the national organization of professional accountants, and one of the most popular institutions in terms of professional accountant membership in the country.

Iraq

Iraqi Union of Accountants and Auditors (IUAA)

The Iraqi Union of Accountants and Auditors (IUAA) is the professional association of accountants and auditors in Iraq. IUAA, in cooperation with the authorities, organizes the rules of accounting practice in the country and is the only Iraqi member of the International Federation of Accountants (IFAC).

Ireland

Chartered Accountants Ireland (CAI)

The Institute of Chartered Accountants Ireland (CAI) is the leading accountancy body in Ireland. The CAI’s role is to train, represent and support the members of the Institute in Ireland

CPA Ireland (Former, Institute of Certified Practising Accountants in Ireland)

The CPA Ireland (formerly the Institute of Certified Practising Accountants in Ireland) is an Irish institution offering Certified Public Accountant (CPA) recognition, membership and support to professionals pursuing a career in accounting.

Israel

Institute of Certified Practising Accountants in Israel (ICPAI)

The Institute of Certified Practising Accountants in Israel (ICPAI) oversees the accounting and auditing professions in Israel. ICPAI offers both academic and non-academic programs to become a Chartered Accountant (CPA) in Israel.

Italy

National Council of Chartered Accountants and Accounting Experts (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili)

National Council of Chartered Accountants and Accounting Experts (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili) is the institutional representation of accountants and auditors in Italy. CNDCEC’s primary objective is to protect its members and the public interest in relation to the practice of the accounting profession in the country.

Jamaica

Institute of Chartered Accountants of Jamaica (ICAJ)

The Institute of Chartered Accountants of Jamaica (ICAJ) is the national accounting authority that aims to regulate and develop the accounting profession in the country. The institute offers memberships in public and non-public practice in Jamaica.

Japan

Japanese Institute of Certified Practising Accountants (JICPA)

The Japanese Institute of Certified Practising Accountants (JICPA) became a corporation under the CPA Act in 1966. JICPA serves the public interest and strengthens the accounting profession in the country. All professionals wishing to work as a Chartered Accountant (CPA) in Japan are required to register with JICPA.

Jordan

Jordanian Association of Certified Practising Accountants (JACPA)

The vision of the Jordan Association of Certified Practising Accountants (JACPA) is to regulate the practice of the legal profession and ensure compliance with accounting and auditing standards in Jordan.

Kazakhstan

Chamber of Auditors of the Republic of Kazakhstan (in Kazakh)

The Chamber of Auditors of the Republic of Kazakhstan (in Kazakh) conducts and provides comprehensive support for activities aimed at developing auditing and accounting in the Republic of Kazakhstan. The Institute offers membership to auditing organizations and auditors in the country and is a member of the International Federation of Accountants (IFAC).

Kenya

Institute of Certified Practising Accountants of Kenya (ICPAK)

The Institute of Certified Practising Accountants of Kenya (ICPAK) main role is to promote standards of professional competence and practice among its members across the country.

Kiribati

Kiribati Audit Office (KAO)

The Kiribati Audit Office (KAO) is an independent organization authorized and responsible for auditing the public accounts of Kiribati and all government agencies and offices, including corporations, statutory and public enterprises.

Korea (North Korea)

The Democratic People’s Republic of Korea (DPRK) has a centrally economy controlled by the government.

Kores (South Korea)

The Korean Institute of Certified Practising Accountants (KICPA)

The Korean Institute of Certified Practising Accountants (KICPA) main role is to improve and develop the functions of CPAs and at the same time to instruct and supervise the Certified Practising Accountants (CPAs) members.

Kuwait

Kuwait Association of Accountants and Auditors (KAAA)

The Kuwait Association of Accountants and Auditors (KAAA) contributes to the organization of the rules of the accounting and auditing profession and is responsible for maintaining a high level of accreditation for those who qualify as Accountants Notarization in Kuwait.

Kyrgyzstan

State Service for Regulation and Supervision of Financial Markets of the Kyrgyz Republic (SSRSFM) 

The State Service for Regulation and Supervision of Financial Markets of the Kyrgyz Republic (SSRSFM) is an authorized state executive agency under the Government of the Kyrgyz Republic, responsible for formulating and implementing the state policy in the supervision and regulation of accounting, financial reporting and auditing in the country.

Laos

Lao Chamber of Professional Accountants and Auditors (LCPAA)

The main role of the Lao Chamber of Professional Accountants and Accountants (LCPAA) is to mobilize, train and assemble professional accountants to promote and develop the accounting profession in the country. LICPA, in cooperation with the Ministry of Finance, also organizes CPA training for those who want to become Certified Practising Accountants (CPA) in Laos.

Latvia

The Association of Accountants of the Republic of Latvia (AARL)

The Association of Accountants of the Republic of Latvia (AARL) is a professional association of accountants consisting of accountants, public accountants, tax advisors, financial professional, and external and internal auditors. The main goal of the association is to improve the professional skills of accountants to complete their certification.

Lebanon

Lebanese Association of Certified Practising Accountants (LACPA)

The main mission of the Lebanese Association of Certified Practising Accountants (LACPA) is to promote the interests of certified Practising accountants and to provide better resources for certified Practising accountants in Lebanon.

Lesotho

Lesotho Institute of Accountants (LIA)

The Lesotho Institute of Accountants (LIA) main mission is to develop, improve and regulate the accounting profession in Lesotho. LIA contributes to the provision of educational and training programs for accounting professionals in Lesotho.

Liberia

Liberian Institute of Certified Practising Accountants (LICPA)

The primary role of the Liberian Institute of Certified Practising Accountants (LICPA) is to oversee and enforce accounting, auditing, ethics and other professional standards in the country. LICPA is the licensing body for qualified accountants and accounting firms in Liberia

Libya

International Arab Society of Certified Accountants (IASCA)

The International Arab Society of Certified Accountants (IASCA) has signed a cooperation agreement with the Arab Center for Human Resource Development (ARCHD) which has been recognized as a training and certification center for accounting programs for Libyan Professionals who want to obtain the Arab Certificate of Professional Accounting (ACPA)

Liechtenstein

Liechtenstein Association of Auditors (Liechtensteinische Wirtschaftsprüfer-Vereinigung)

The Liechtenstein Association of Auditors (Liechtensteinische Wirtschaftsprüfer-Vereinigung) promotes and supports the professional fields of auditors in the country, and the development of the accounting and auditing profession in Liechtenstein.

Lithuania

Lithuanian Chamber of Auditors (LCA)

The Lithuanian Chamber of Auditors (LCA) is a public legal entity that unites all certified auditors in Lithuania with the main responsibility of supervising auditors and auditing firms, organizing qualification examinations, and issue certified auditor certificates in Lithuania.

Luxembourg

Institute of Company Auditors (Instituut van de Bedrijfsrevisoren – Institut des Reviseurs d’Entreprises)

The Institute of Company Auditors (Instituut van de Bedrijfsrevisoren – Institut des Reviseurs d’Entreprises) has the primary mission of providing continuing service and training to corporate auditors as well as access to the profession of corporate company auditor.

Order of Chartered Accountants (Ordre des Experts-Comptables du Luxembourg)

The main role of the Order of Chartered Accountants (Ordre des Experts-Comptables du Luxembourg) is to protect the rights and interests of the profession and to give honorary status to accountants in Luxembourg.

Madagascar

Order of Accountants and Financial Experts of Madagascar (Ordre des Experts Comptables et Financiers de Madagascar)

The Order of Accountants and Financial Experts of Madagascar (Ordre des Experts Comptables et Financiers de Madagascar) is one of the main accounting bodies in Madagascar. The main mission of the Order is to supervise the conduct of the profession of accountants and financial professionals and to ensure the alignment and path of success of those who wish to become financial professionals in Madagascar.

Malawi

Institute of Chartered Accountants in Malawi (ICAM)

The Institute of Chartered Accountants in Malawi (ICAM) is the country’s leading professional accounting organization established with the aim of always maintaining the highest professional standards in accounting in Malawi.

Malaysia

Malaysian Institute of Accountants (MIA)

The Malaysian Institute of Accountants (MIA) is a statutory body whose primary objective is to regulate and develop the accounting profession in Malaysia and is the issuing body for the accreditation of Certified Practising Accountants in Malaysia.

Malaysian Institute of Certified Practising Accountants (MICPA)

The Malaysian Institute of Certified Practising Accountants (MICPA) main role is to educate, train and evaluate accounting professionals in Malaysia, providing membership and maintaining high standards of practice for the accounting profession in the country.

Maldives

South Asian Federation of Accountants (SAFA)

The role of the South Asian Federation of Accountants (SAFA) is to maintain and develop the accounting profession in the region and to offer membership to accountants.

Institute of Chartered Accountants of the Maldives (CA Maldives)

The Institute of Chartered Accountants of the Maldives (CA Maldives) is an associate member of the South Asian Federation of Accountants (SAFA) in this country, contributing to the development of the accounting profession in the region.

Mali

National Order of Chartered Accountants and Chartered Accountants of Mali (ONECCA) *Ordre National des Experts Comptables et Comptables Agréés du Mali (ONECCA-Mali)

National Order of Chartered Accountants and Chartered Accountants of Mali (Ordre National des Experts Comptables et Comptables Agréés du Mali) is a public professional institution and participates in the development of the national and international profession of accountants. Only ONECCA-Mali can offer the Chartered Accountant degree to qualified individuals if they meet the regional educational requirements.

Malta

Malta Institute of Accountants (MIA)

The Malta Institute of Accountants (MIA) is Malta’s leading accounting body with the primary objective of promoting a sound understanding of the role and value of the accounting profession in Malta.

Marshall Islands

Office of the Auditor General in Marshall Islands

The Office of the Auditor General (OAG) of the Marshall Islands is responsible for performing the audit function of the Government of the Republic of the Marshall Islands.

Mauritania

Mauritanian National Order of Chartered Accountants and The Court of Auditors

The Mauritanian National Order of Chartered Accountants and The Court of Auditors are the main professional accountancy and regulatory bodies in Mauritania.

Mauritius

Mauritius Institute of Professional Accountants (MIPA)

The Mauritius Institute of Professional Accountants (MIPA) main objectives are to supervise and regulate the accountancy profession and to promote the highest standards of professional conduct offered by Professional and Certified Practising Accountants (CPA) in Mauritius.

Mexico

Mexican Institute of Public Accountants (Instituto Mexicano de Contadores Públicos)

The main mission of the Mexican Institute of Public Accountants (Instituto Mexicano de Contadores Públicos) is to strengthen the accounting community and develop the profession in the country. The IMCP offers a complete pathway to certifications in the accounting profession.

Micronesia

The State of the Federated States of Micronesia is the primary financial regulator in Micronesia.

Moldova

The Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM)

The main objective of the Association of Professional Accountants and Auditors of the Republic of Moldova (ACAP RM) is to promote the development of accounting and auditing professions in Moldova. The institution offers membership for accounting practice and professional companies in the Republic of Moldova.

Monaco

The Monaco Order of Accountants (Ordre des experts-comptables de Monaco)

The Order of Chartered Accountants of Monaco (Ordre des expert-comptables de Monaco) is a national professional body whose mission is to defend, promote and develop the chartered accountant profession in Monaco.

Mongolia

Mongolian Institute of Certified Practising Accountants (MonICPA)

The Mongolian Institute of Certified Practising Accountants (MonICPA) is the leading accounting body in Mongolia and offers a comprehensive path, including training and testing, to gain recognition as a Certified Practising Accountant (CPA) in Mongolia.

Montenegro

Institute of Accountants and Auditors of Montenegro (IAAM)

The Institute of Accountants and Auditors of Montenegro (IAAM) is an independent professional organization dedicated to accounting, finance, and auditing. IAAM Institute is a unique organization of its members, conducting its activities on the territory of Montenegro.

Morocco

Order of Chartered Accountants of Morocco (Ordre des Experts Comptables du Maroc)

The Order of Chartered Accountants of Morocco (Ordre des Experts Comptables du Maroc) is Morocco’s main accounting body. OEC provides access to resources for accounting professionals and is the issuer of the Certified Practising Accountant recognision in Morocco.

Mozambique

Order of Accountants and Auditors of Mozambique (Ordem dos Contabilistas e Auditores de Moçambique)

The Order of Accountants and Auditors of Mozambique (Ordem dos Contabilistas e Auditores de Moçambique) main role is to provide its members with global skills to practice the profession of accountant and chartered accountant in the country. OCAM sets the standards for the accreditation and recognition of accounting professionals at the national level.

Myanmar (formerly Burma)

Myanmar Institute of Certified Practising Accountants (MICPA)

The Myanmar Institute of Certified Practising Accountants (MICPA) is the national accounting authority of Myanmar. The MICPA Institution is the issuer of the CPA membership and ensures that its members are kept up to date with the latest developments in the accounting profession in Myanmar (formerly Burma).

Namibia

Institute of Chartered Accountants of Namibia (ICAN)

The Institute of Certified Practising Accountants of Namibia (ICAN) aim is to aspire to a high standard of professional conduct and to maintain the integrity and standing of the accounting profession in Namibia.

Nauru

Read more about accounting certifications worldwide, how to become a CPA, and international accounting at the rest of this website

Nepal

South Asian Federation of Accountants (SAFA)

The role of the South Asian Federation of Accountants (SAFA) is to maintain and develop the accounting profession in the region and to offer membership to accountants.

Institute of Chartered Accountants of Nepal (ICAN)

The Institute of Chartered Accountants of Nepal (ICAN) is an autonomous body authorized under the Nepal Certified Practising Accountants Act 1997 to practice accounting in Nepal.

Netherlands

The Royal Netherlands Institute of Chartered Accountants (Koninklijke Nederlandse Beroepsorganisatie van Accountants)

The Royal Netherlands Institute of Chartered Accountants (Koninklijke Nederlandse Beroepsorganisatie van Accountants) is the professional body for accountants in the Netherlands.

New Zealand

Chartered Accountants Australia and New Zealand (CA ANZ)

The Chartered Accountants Australia and New Zealand (CA ANZ) main role is to offer training and recognition for the proefession of Certified Practising Accountant (CPA) in New Zeeland

Nicaragua

Public Accountants Association of Nicaragua (Colegio de Contadores Públicos de Nicaragua)

The main role of the Nicaraguan Association of Public Accountants (Colegio de Contadores Públicos de Nicaragua) is to provide the latest information on accounting standards and to maintain the highest level of development of the accounting profession in Nicaragua.

Niger

Organisation for the Harmonisation of Business Law in Africa (OHADA)

The Organisation for the Harmonisation of Business Law in Africa is a system of business laws and executive agencies adopted by sixteen West and Central African states. The main objectives are to promote economic development in West and Central Africa by creating a better investment climate to attract investment and encourage growth. At the same time, OHADA has the power to adopt accounting standards, and member states must comply with these standards.

Nigeria

Association of National Accountants of Nigeria (ANAN)

The Association of National Accountants of Nigeria (ANAN) is the leading chartered professional accounting body in Nigeria responsible for providing training, education and testing to future accounting professionals in Nigeria.

Institute of Chartered Accountants of Nigeria (ICAN)

Institute of Chartered Accountants of Nigeria (ICAN) is a professional association of accountants with regulatory bodies in Nigeria and offers membership and accreditation of Certified Practising Accountants (CPA) in Nigeria.

North Macedonia

Institute of Accountants and Chartered Accountants of the Republic of Macedonia (ISOS)

The Institute of Accountants and Chartered Accountants of the Republic of Macedonia (ISOS) is the accounting profession body responsible for accrediting Certified Practising Accountants (CPA) in Macedonia and promoting and developing the accountancy profession in order to maintain it at the highest accounting standards.

Norway

The Norwegian Institute of Public Accountants (Den Norske Revisorforening)

The Norwegian Institute of Public Accountants (Den Norske Revisorforening) is a professional accounting organization whose main task is to ensure the membership and recognition of Chartered Accountants (CPAs) in Norway.

Oman

Omani Society of Certified Practising Accountants (OACPA)

The Omani Society of Certified Practising Accountants (OACPA) is Oman’s leading professional accounting organisation. Professionals wishing to be recognized as a Certified Practising Accountant (CPA) must apply for a license from the country’s Ministry of Commerce and Industry.

Pakistan

South Asian Federation of Accountants (SAFA)

The role of the South Asian Federation of Accountants (SAFA) is to maintain and develop the accounting profession in the region and to offer membership to accountants.

Institute of Chartered Accountants of Pakistan (ICAP)

The Institute of Certified Practising Accountants of Pakistan (ICAP) is a statutory autonomous body established under the Chartered Accountants Ordinance 1961, whose primary role is to regulate the accounting profession in Pakistan.

Institute of Cost and Management Accountants of Pakistan (ICMAP)

The main objective of the Institute of Cost and Management Accountants of Pakistan (ICMAP) is to regulate and promote the management accounting profession in the country.

Pakistan Institute of Public Finance Accountants (PIPFA)

The Pakistan Institute of Public Finance Accountants (PIPFA) offers training, qualifications and membership for the Certified Practising Accountant (CPA) profession in Pakistan.

Palau

Palau Board of Accountancy – ROP Public Auditor

The Palau Board of Accountancy – ROP Public Auditor is Palau’s main organization providing accreditation for the Certified Practising Accountant (CPA) profession in Palau.

Palestine State

Palestinian Association of Certified Practising Accounting (PACPA)

The Palestinian Association of Certified Practising Accounting (PACPA) is the main regulatory body for Certified Practising Accountants (CPAs) in Palestine.

Panama

College of Certified Practising Accountants of Panama (Colegio de Contadores Públicos Autorizados de Panamá)

The College of Certified Practising Accountants of Panama (Colegio de Contadores Públicos Autorizados de Panamá) is the main association of authorized Certified Practising Accountant (CPA) in the Republic of Panama

Papua New Guinea

Certified Practising Accountants Papua New Guinea (CPA PNG)

The Certified Practising Accountants Papua New Guinea (CPA PNG) is the main institution offering membership and recognition for the CPA (Certified Public Accountant) profession in Papua New Guinea.

Paraguay

College of Accountants of Paraguay (Colegio de Contadores de Paraguay)

The College of Accountants of Paraguay (Colegio de Contadores de Paraguay) role is to contribute to the development and training of the Certified Practising Accountants in Paraguay, and to regulate the practice of public accounting.

Peru

Board of Deans of Colleges of Public Accountants of Peru (Junta de Decanos de Colegios de Contadores Publicos del Peru)

The Board of Deans of Colleges of Public Accountants of Peru (Junta de Decanos de Colegios de Contadores Publicos del Peru) represent the profession of CPA (Chartered Public Accountant) in Peru.

Philippines

Philippine Institute of Certified Practising Accountants (PICPA)

The Philippine Institute of Certified Practising Accountants (PICPA) is the National Organisation of Public Accountants with the main role to maintain the highest standards in the accountancy profession in Philippines.

Poland

The Accountants Association in Poland (AAP)

The Accountants Association in Poland (AAP) and The Institute of Professional Certification for Accountants provide resources, courses and membership for those wishing to gain the Certified Practising Accountant (CPA) recognition in Poland.

Portugal

Portuguese Chartered Accountants Association (Ordem dos Contabilistas Certificados)

The Portuguese Chartered Accountants Association (Ordem dos Contabilistas Certificados) is a member of the International Federation of Accountants (IFAC). The main role of OCC is to regulate the practise of the certified practising accountants profession in Portugal and to provide resources and training for the accounting professionals in the country.

Qatar

Qatar Association of Certified Practising Accountants (QCPA) 

The Qatar Association of Certified Practising Accountants (QCPA) is the national professional accounting organization in Qatar and a contributor to the development of the accounting profession and the implementation of sound accounting standards in Qatar. In addition, QCPA provides ongoing support and training to accountants and auditors in Qatar.

Romania

The Body of Accounting Experts and Authorized Accountants from Romania (CECCAR)

The Body of Accounting Experts and Authorized Accountants from Romania (CECCAR) is the professional body governing the accounting profession in Romania which is the main organization of the accounting profession in Romania

Russian Federation

Institute of professional accountants of Russia (IPAR)

The Institute of professional accountants of Russia (IPAR) is the country’s leading non-profit professional organization of chartered accountants.

Rwanda

Institute of Certified Practising Accountants Rwanda (ICPAR)

The primary mission of the Institute of Certified Practising Accountants of Rwanda (ICPAR) is to regulate the accounting profession, to provide accounting qualifications, training and testing, and to promote compliance with professional standards. ICPAR is the only agency authorized by law to register and issue a Certified Practising Accountant (CPA) license in Rwanda.

Saint Kitts and Nevis

Institute of Chartered Accountants of the Eastern Caribbean

The Institute of Chartered Accountants of the Eastern Caribbean (ICAEC) is a professional accountancy body representing accountants in the Eastern Caribbean including Saint Kitts and Nevis.

Saint Lucia

Institute of Chartered Accountants of the Eastern Caribbean

The Institute of Chartered Accountants of the Eastern Caribbean (ICAEC) is a professional accountancy body representing accountants in the Eastern Caribbean including Saint Lucia.

Saint Vincent and the Grenadines

Institute of Chartered Accountants of Eastern Caribbean-St Vincent and the Grenadines

The Institute of Chartered Accountants of Eastern Caribbean-St Vincent and the Grenadines is the main professional body for accountants in the region which is a member of the Institute of Chartered Accountants of the Caribbean (ICAC)

Samoa

Samoa Institute of Accountants (SIA)

The Samoa Institute of Accountants (SIA) is the main accountancy body for public accountants and public practice in Samoa.

San Marino

Order of Chartered Accountants and Accounting Experts of the Republic of San Marino

The Order of Chartered Accountants and Accounting Experts of the Republic of San Marino is the principal accounting body of San Marino

Sao Tome and Principe

Order of Accounting Technicians and Auditors of São Tomé and Príncipe

The Order of Accounting Technicians and Auditors of São Tomé and Príncipe is the main accounting body of Sao Tomé and Principe.

Saudi Arabia

Saudi Organization for Certified Practising Accountants (SOCPA)

The Saudi Organization for Certified Practising Accountants (SOCPA) is the main accounting body in Saudi Arabia. SOCPA is the registration and licensing authority for Certified Practising Accountants (CPA) in Saudi Arabia.

Senegal

National Order of Chartered Accountants and Chartered Accountants of Senegal (ONECCA) *Ordre National des Experts Comptables et Comptables Agréés du Sénégal

The National Order of Chartered Accountants and Chartered Accountants of Senegal (ONECCA) *Ordre National des Experts Comptables et Comptables Agréés du Sénégal is a public professional institution with legal personality under the authority of the Ministry of Finance and participates in the development of the national and international accounting profession.

Serbia

Serbian Association of Accountants and Auditors (SAAA)

The Serbian Association of Accountants and Auditors (SAAA) is a voluntary organization and the main accounting body in Serbia.

Seychelles

Seychelles Licensing Authority (SLA)

The Seychelles Licensing Authority (SLA) is the main body that issues accounting licenses in the Seychelles.

Sierra Leone

The Institute of Chartered Accountants of Sierra Leone (ICASL)

The Institute of Chartered Accountants of Sierra Leone (ICASL) is the only institution that has the authority to award a Certified Practising Accountant certificate in Sierra Leone.

Singapore

Institute of Singapore Chartered Accountants (ISCA)

The Institute of Singapore Chartered Accountants (ISCA) is the representant of accountancy profession in Singapore.

Slovakia

Slovak Chamber of Auditors (Slovenská Komora Audítorov)

The Slovak Chamber of Auditors (Slovenská Komora Audítorov) is the main professional body in Slovakia.

Slovenia

Slovenian Institute of Auditors (SIA)

The Slovenian Institute of Auditors main role is to set up the accounting and auditing standards in Slovenia.

Solomon Islands

Institute of Solomon Islands Accountants (ISIA)

The main functions of the Solomon Islands Institute of Accountants (ISIA) are to regulate the practice of accounting, provide resources and train accounting professionals. The ISIA offers membership to those qualified to practice accounting and auditing in the Solomon Islands

Somalia

Somali Institute of Certified Practising Accountants (SICPA)

The main objectives of the Somali Institute of Chartered Accountants (SICPA) are to ensure the highest standards of the accounting profession in Somalia by providing resources and offering membership to professional accountants in the country.

South Africa

The South African Institute of Chartered Accountants (SAICA)

The South African Institute of Chartered Accountants (SAICA) is South Africa’s leading accounting firm and an internationally recognized accounting organisation. SAICA offers support, membership, and recognition for Certified Practising Accountants in South Africa.

Spain

Institute of Chartered Accountants of Spain (Instituto de Censores Jurados de Cuentas de España)

The Institute of Chartered Accountants of Spain (Instituto de Censores Jurados de Cuentas de España) is the main representative of the chartered accountants and auditors in Spain.

Sri Lanka

Association of Accounting Technicians of Sri Lanka (AATSL)

The Association of Accounting Technicians of Sri Lanka (AATSL) is a national body for professional accountants established on the initiative of the Institute of Certified Practising Accountants of Sri Lanka.

Institute of Certified Management Accountants of Sri Lanka (CMA)

The Institute of Certified Management Accountants of Sri Lanka (CMA) is a professional organization that provides resources, training, and qualifications for management accounting professionals in the country.

Institute of Chartered Accountants of Sri Lanka (ICASL)

The Institute of Chartered Accountants of Sri Lanka (ICASL) offer the Certified Practising Accountant (CPA) recognition and membership in Sri Lanka.

Sudan

Sudanese Accountancy and Audit Profession Organization Council (SAAPOC)

The Sudanese Accountancy and Audit Profession Organization Council (SAAPOC) is the main accounting body in Sudan.

South Sudan

Read more about accounting certifications worldwide, how to become a CPA, and international accounting at the rest of this website.

Suriname

Suriname Chartered Accountants Institute (SCAI)

The Suriname Chartered Accountants Institute (SCAI) is the authority in Suriname that protects, advocates and contributes to the improvement and quality of the profession in Suriname.

Sweden

The institute for the accountancy profession in Sweden is FAR

The Institute for Accounting Professions in Sweden is the FAR. The Institute offers registration and certification for Certified Practising Accountant (CPAs) to practice in Sweden.

Switzerland

Swiss Institute of Certified Accountants and Tax Consultants

The Swiss Institute of Certified Accountants and Tax Consultants is the professional accounting body in Switzerland.

Syria

Federation of Syrian Certified Accountants (ASCA)

The Federation of Syrian Certified Accountants (ASCA) is the main professional accounting body in Syria.

Tajikistan

Ministry of Finance of the Republic of Tajikistan

Responsible for accounting and professional standards in Tajikistan is the Ministry of Finance of the Republic of Tajikistan

Tanzania

National Board of Accountants and Auditors (NBAA)

The National Board of Accountants and Auditors (NBAA) is the accounting regulator under the Ministry of Finance and Economics in Tanzania. At the same time, the NBAA institute has a function to review accounting qualifications in Tanzania.

Thailand

Federation of Accounting Professions of Thailand

The Federation of Accounting Professions is the main accounting body of Thailand which organizes seminars, trainings, courses and offer memberships for those who want to pursue a career in accounting and become a CPA (Certified Practising Accountant) in Thailand.

Timor-Leste

Ministry of Finance of Timor-Leste

The Ministry of Finance has the authority to issue and develop domestic accounting standards in Timor-Leste.

Tongo

National Order of Chartered Accountants and Chartered Accountants of Tongo (Ordre National des Experts comptables et comptables agréés au Togo)

The National Order of Chartered Accountants and Chartered Accountants of Tongo (Ordre National des Experts comptables et comptables agréés au Togo) is a public professional organization and has made important contributions to the development of the accounting profession nationally and internationally. Only ONECCA-Tongo can award a CPA to eligible individuals if they meet the education requirements of the country.

Tonga

Organisation for the Harmonisation of Business Law in Africa (OHADA)

The Organisation for the Harmonisation of Business Law in Africa is a system of business laws and executive agencies adopted by sixteen West and Central African states. The main objectives are to promote economic development in West and Central Africa by creating a better investment climate to attract investment and encourage growth. At the same time, OHADA has the power to adopt accounting standards, and member states must comply with these standards.

Trinidad and Tobago

Institute of Chartered Accountants of Trinidad & Tobago (ICATT)

The Institute of Chartered Accountants of Trinidad & Tobago (ICATT) is the main accounting body in Trinidad and Tobago. ICATT is authorized to issue licenses for the Chartered Accountant designation to those seeking to practice accounting in Trinidad and Tobago.

Tunisia

Order of Chartered Accountants of Tunisia (Ordre des Experts Comptables de Tunisie)

The Order of Chartered Accountants of Tunisia (Ordre des Experts Comptables de Tunisie) is the professional body of chartered accountants in Tunisia under the supervision of the Ministry of Finance of Tunisia.

Turkey

The Union of Chambers of Certified Practising Accountants Turkey (TÜRMOB)

The Union of Chambers of Certified Practising Accountants Turkey (TÜRMOB) is the national professional body with the sole authority to award professional license for the Certified Practising Accountant (CPA) profession in Turkey.

Turkmenistan

The Public Association Accountant of Turkmenistan

The Public Association Accountant of Turkmenistan is the main accountancy body in the country.

Tuvalu

There are very few chartered accountants on the island of Tuvalu and the International Financial Reporting Standards have been partially adopted by some companies and entities that adhere to the guidelines but are not required to comply with the standards.

Uganda

Institute of Certified Practising Accountants of Uganda (ICPAU)

The Institute of Certified Practising Accountants of Uganda is the main body of professional accountants in the country.

Ukraine

Ukrainian Association of Certified Accountants and Auditors (UFPAA)

The Ukrainian Association of Certified Accountants and Auditors (UFPAA) is a self-regulatory non-governmental organization with voluntary membership and the only organization in Ukraine representing the accounting profession domestically and abroad.

United Arab Emirates

The Emirates Association For Accountants And Auditors (AAA)

The Emirates Association for Accountants And Auditors (AAA) is the national accounting body of the UAE.

United Kingdom

Association of Chartered Certified Accountants (ACCA)

The Association of Chartered Certified Accountants (ACCA) is a global professional accounting body with the headquarters are in London, and main administrative offices in Glasgow.

Chartered Institute of Management Accountants (CIMA)

The Chartered Institute of Management Accountants (CIMA) is a global professional management accounting organization based in London, which provides training and qualification to its members worldwide. CIMA is a member of professional associations for accountants in the UK and Ireland, and the International Federation of Accountants.

Institute of Chartered Accountants in England and Wales (ICAEW)

The Institute of Chartered Accountants in England and Wales (ICAEW) is a global professional organization that promotes, develops, and supports certified practising accountants and students worldwide.

Institute of Chartered Accountants of Scotland (ICAS)

The Institute of Chartered Accountants of Scotland (ICAS) is a global professional body for Chartered Accountants and the world’s first professional body of accountants.

United States

American Institute of Certified Practising Accountants (AICPA)

The American Institute of Certified Practising Accountants (AICPA) together with The Chartered Institute of Management Accountants (CIMA) are the most influential organizations for professional accountants in the United States and around the world.

National Association of State Boards of Accountancy (NASBA)

The National Association of State Boards of Accountancy (NASBA) is the accounting body that administers the CPA exam, licenses certified Practising accountants, and regulates the practice of public accounting in the United States.

Uruguay

Association of Accountants, Economists and Administrators of Uruguay (Colegio de Contadores, Economistas y Administradores del Uruguay)

The Association of Accountants, Economists and Administrators of Uruguay (Colegio de Contadores, Economistas y Administradores del Uruguay) is a non-profit accounting association that offers seminars, courses and memberships to accounting professionals in Uruguay.

Uzbekistan

National Association of Accountants and Auditors of Uzbekistan (NAAA Uz )

The main role of the National Association of Accountants and Auditors of Uzbekistan (NAAA Uz) is to provide accounting education, training and development programs in the field of Accountancy and Audit in Uzbekistan.

Vanuatu

Vanuatu Association of Accountants

The Vanuatu Association of Accountants is the primary accounting body that offers membership to accounting professionals in Vanuatu.

Venezuela

Federation of Associations of Public Accountants of Venezuela (Federación de Colegios de Contadores Públicos de Venezuela)

The Federation of Associations of Public Accountants of Venezuela (Federación de Colegios de Contadores Públicos de Venezuela) is the main accounting body with the primary role of overseeing and ensuring the high standards of the certified accountant profession (CPA) in Venezuela.

Vietnam

Vietnam Association of Accountants and Auditors (VAA)

The Vietnam Association of Accountants and Auditors (VAA) is the main accounting professional body in Vietnam and a member of ASEAN Federation of Accountants

Yemen

Yemeni Association of Certified Practising Accountants (YACPA)

The Yemeni Association of Certified Practisingc Accountants (YACPA) is the leading association of accountants in Yemen

Zambia

The Zambia Institute of Chartered Accountants (ZICA)

The Zambia Institute of Chartered Accountants (ZICA) is the professional accounting organization and the licensing body for Certified Practising Accountants (CPA) in Zambia.

Zimbabwe

Institute of Chartered Accountants of Zimbabwe (ICAZ)

The Institute of Chartered Accountants of Zimbabwe (ICAZ) is the main body for the accounting profession in the county, and has the authority to accredit Certified Practising Accountants (CPA) in Zimbabwe.

China Dependencies:

China – Taiwan

The National Federation of CPA Associations of the R.O.C.(NFCPAA)

The National Federation of CPA Associations of the R.O.C.(NFCPAA) is responsible for maintaining a registry of all CPAs in Taiwan and implementing ongoing career development for the accounting profession.

China – Hong Kong

Hong Kong Institute of Certified Practising Accountants (HKICPA)

The Hong Kong Institute of Certified Practising Accountants (HKICPA) is the only local statutory body for professionals responsible for the registration of chartered accountants and the issuance of chartered accountants’ certificates.

China – Macao

Macau Society of Registered Auditor (MSRA)

The Macau Society of Registered Auditor (MSRA) promotes the professionalism of Macau’s auditors by networking with other accounting bodies and promoting academic exchange. Members of the institution are also appointed as members of the tax assessment committees and members of the committee for the register of auditors and accountants.

Denmark Dependencies:

Denmark – Greenland

The Greenlandic Government

The 2009 Self-Government Act transferred more powers from the Danish Government to the Greenlandic Government and can take control of the company law, accounting, auditing, financial regulation and oversight. In addition, Greenland’s tax system has been autonomous since 1979.

Denmark – Faroe Islands

The Faroese Government

The OECD benchmarking of the Faroese accounting framework was carried out at the request of the Faroese Government to improve and further develop the profession in the region.

France Dependencies:

France – Corsica

Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable)

The Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable) represents the Order in each constituency of the 16 regional councils and departmental committees in France including Corsica.

France – Martinique

Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable)

The Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable) represents the Order in each constituency of the 16 regional councils and departmental committees in France including Martinique.

France – Guadeloupe

Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable)

The Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable) represents the Order in each constituency of the 16 regional councils and departmental committees in France including Guadeloupe.

France – Réunion

Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable)

The Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable) represents the Order in each constituency of the 16 regional councils and departmental committees in France including Reunion.

France – French Guiana

Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable)

The Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable) represents the Order in each constituency of the 16 regional councils and departmental committees in France including French Guiana.

France – Mayotte

Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable)

The Regional Council Chartered Accountant Order (Conseil Régional Ordre Expert Comptable) represents the Order in each constituency of the 16 regional councils and departmental committees in France including Mayotte.

Netherlands Dependencies:

Netherlands – Curaçao

Curaçao International Financial Services Association (CIFA)

The Curaçao International Financial Services Association (CIFA) is the main association of accounting and finance professionals of Curacao.

Netherlands – Aruba

The Faculty for Accounting, Finance and Marketing at the University of Aruba (FEF)

The Faculty for Accounting, Finance and Marketing at the University of Aruba (FEF)is an institution of higher education in Aruba that offers accounting degree programs for those who wish to pursue a career in accounting.

Netherlands – Sint Maarten

Board of financial supervision (College financieel toezicht)

The Board of financial supervision (College financieel toezicht) role is to monitor and advise to achieve the common goal of all governments of the Kingdom of the Netherlands.

New Zealand Dependencies:

New Zealand – Cook Islands

Ministry of Finance and Economic Management

The Ministry of Finance and Economic Management is the main body supervising and maintaining the accounting standards in Cook Islands.

U.K. Dependencies:

U.K. – Jersey, Channel Islands

Jersey Society Of Chartered And Certified Accountants (JSCCA)

The Jersey Society of Chartered and Certified Accountants (JSCCA) is the leading accounting authority in Jersey in the Channel Islands. The primary mission of the JSCCA is to provide information resources to members and to help promote the high standards of the accounting profession.

U.K. – Isle of Man

Isle of Man Chartered Accountants Student Society (IOMCASS)

The Isle of Man Chartered Accountants Student Society (IOMCASS) is the official organization representing ACA students throughout the Isle of Man.

U.K. – Cayman Islands

Cayman Islands Society of Professional Accountants (CISPA)

The Cayman Islands Society of Professional Accountants (CISPA) is the primary accounting body in the Cayman Islands. The primary functions of the CISPA organization are to assist in the accounting profession education, and licensing of qualified professionals seeking accreditation as a Certified Practising Accountant (CPA) in the Cayman Islands.

U.K. – Bermuda

 Chartered Professional Accountants (CPA) Bermuda

The Institution of Chartered Professional Accountants (CPA) Bermuda is the licensing body for accountants and practicing auditors who wish to register as public accountants in Bermuda.

U.K. – Turks and Caicos

TCI Society of Professional Accountants (TCISPA)

The TCI Society of Professional Accountants (TCISPA) is a non-profit organization that promotes the accounting profession in the region. TCISPA provides training and development for its members in the Turks and Caicos Islands.

U.K. – Gibraltar

Gibraltar Society Of Accountants (GSA)

The Gibraltar Society of Accountants (GSA) is the main accounting body Gibraltar, and a contributor to the development of the accounting profession and professionals in Gibraltar.

U.K. – British Virgin Islands

Financial Service Commission (FSC)

The Financial Service Commission (FSC) is the financial regulator responsible for the British Virgin Islands.

U.K. – Anguilla

The Anguilla House of Assembly (Public Accounts Committee)

The Anguilla House of Assembly (Public Accounts Committee) is the main accounting body in Anguilla.

U.K. – Montserrat

Institute of Chartered Accountants of the Eastern Caribbean

The Institute of Chartered Accountants of the Eastern Caribbean (ICAEC) is a professional accountancy body representing accountants in the Eastern Caribbean including Montserrat.

U.S. Dependencies:

U.S. – Puerto Rico

National Association of State Boards of Accountancy (NASBA), Puerto Rico

The National Association of State Boards of Accountancy (NASBA), Puerto Rico is the accounting body that administers the CPA exam, licenses certified practising accountants, and regulates the practice of public accounting in Puerto Rico.

U.S. – Guam

The Guam Board of Accountancy (GBA)

The Guam Board of Accountancy (GBA) is the main accounting body under the Government of Guam.

U.S. – Virgin Islands

U.S. Virgin Islands Board of Public Accountancy

The primary role of the US Virgin Islands Board of Public Accountants is established to regulate accountants and accounting firms licensed in the US Virgin Islands.

U.S. – Northern Mariana Islands

National Association of State Boards of Accountancy (NASBA), Northern Mariana Islands

The National Association of State Boards of Accountancy (NASBA), Northern Mariana Islands is the accounting body that administers the CPA exam, licenses certified practising accountants, and regulates the practice of public accounting in Northern Mariana Islands.

U.S. – American Samoa

Samoa Institute of Accountants (SIA)

The Samoan Institute of Accountants (SIA) is the accounting body responsible for the registration process of certified practising accountants and for maintaining the Register of Certified Public Accountants (CPA) in American Samoa.

DISCLAIMER: The information in this article is provided for general guidance purposes only and is subject to change from time to time. You should not act on the information in this article and you should receive specific professional advice to help you make a decision or take action. If you believe information has changed or is incorrect, please contact us at: info@theacountingjournal.com

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