Institute of Financial Accountants
The Institute of Financial Accountants is a professional body representing and providing certification for financial accountants in the United Kingdom. The IFA is a full member of the International Federation of Accountants; the Institute was founded in 1916. In 1973, the IFA established the International Association of Book-keepers and members of IAB participate in IFA's benevolent fund. In 1997, the Chartered Institute of Management Accountants granted reciprocal exemption to the IFA for seven of its exams. However, in that same year ACCA sued IFA for plagiarising ACCA's examination syllabi; the parties neared a settlement agreement. However Accountancy Age reported that, "The High Court found the IFA had plagiarised large portions of ACCA's syllabus, including a typographical error."In 2005, during a round of merger talks between certain chartered bodies, talks took place with the ICAEW with a view to establishing IFA both as a feeder body, as a'fall-back' professional body for accountants who had not passed the final exams of other bodies such as CIMA or ACCA.
In 2006, talks took place between the IFA, the Association of Accounting Technicians and the International Association of Book-keepers, regarding the creation of a joint qualification structure. As of 2007, IFA members are recognised by HM Treasury as supervisors under anti-money laundering legislation. In 2008, the IFA became an associate member of the International Federation of Accountants, a full member in 2011. IFA merged with the Federation of Tax Advisers in 2009. In 2014, the IFA announced a merger with the Institute of Public Accountants of Australia to form the IPA Group. Members of the IFA obtained membership of the IPA at their equivalent IFA membership grade; as of 2015, IFA had about 10,000 members in about 80 countries. To be admitted to membership of the IFA, applicants must complete a period of relevant work experience and pass a series of examinations. IFA is recognised by the Office of Examinations Regulation. Ofqual regulates qualifications and assessments in England and vocational qualifications in Northern Ireland and grants formal recognition to bodies and organisations that deliver qualifications and assessments.
As of June 2015 IFA offers various certifications in financial accounting, tax advisement, financial and business management, all in small and medium-sized enterprises. In 2003, the IFA agreed to grant membership to accountancy graduates from the Bolton Institute, now the University of Bolton, where the course includes vocational aspects. University of Northampton cooperates with IFA to offer continuing professional development for IFA members, leading to a BA degree. British qualified accountants IFA official website
Association of Chartered Certified Accountants
Founded in 1904, the Association of Chartered Certified Accountants is the global professional accounting body offering the Chartered Certified Accountant qualification. ACCA's headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of over 104 offices and centres in 52 countries - with 323 Approved Learning Partners and more than 7,300 Approved Employers worldwide, who provide employee development; the term'Chartered' in ACCA qualification refers to the Royal Charter granted in 1974.'Chartered Certified Accountant' is a protected term. Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections; the Association of Authorised Public Accountants, one of the British professional bodies for public accountants, has been a subsidiary of ACCA since 1996.
ACCA works in the public interest. It promotes principles-based regulation. ACCA seeks to enhance the value of accounting in society through international research, it takes progressive stances on global issues to ensure accountancy as a profession continues to grow in reputation and influence. ACCA traces its origin to 1904, when eight people formed the London Association of Accountants to allow more open access to the profession than was available through the accounting bodies at the time, notably the Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Scotland; as of 2006, the goal of ACCA is to become the world’s largest global professional body. Key dates in ACCA history include: 1909: Ethel Ayres Purdie is elected as the first female associate member of an accounting professional body. 1930: London Association of Accountants campaigned for the right to audit companies. 1933: London Association of Accountants renamed to London Association of Certified Accountants.
1939: Corporation of Accountants merged with London Association of Certified Accountants to become the Association of Certified and Corporate Accountants. 1941: Institution of Certified Public Accountants merged with Association of Certified and Corporate Accountants. 1971: Association of Certified and Corporate Accountants renamed Association of Certified Accountants. 1974: Royal Charter granted by Queen Elizabeth II. 1974: ACCA became one of six founding members of the Consultative Committee of Accountancy Bodies. 1977: ACCA became a founding member of the International Federation of Accountants. 1984: Association of Certified Accountants renamed to Chartered Association of Certified Accountants. 1995: ACCA members voted at an extraordinary general meeting to rename itself Association of Chartered Public Accountants and to introduce the designation Chartered Public Accountant. The Privy Council subsequently rejected this proposal over concerns about the term'public', it did however agree that any accountancy body bearing a royal charter could use'chartered' as part of its designation.
1996: Chartered Association of Certified Accountants renamed to Association of Chartered Certified Accountants. Members are entitled to use the title Chartered Certified Accountant; the Association of Authorised Public Accountants became a subsidiary of ACCA. The organisation earned its first Queen's Award, for Export Achievement. 1998: ACCA's syllabus formed the basis of the United Nations' global accountancy curriculum titled Guideline on National Requirements for the Qualification of Professional Accountants, published in 1999. ACCA was a participant in the consultative group. 2001: ACCA received a Queen's Award for Enterprise: International Trade, recognising ACCA's growth and its role in 160 countries worldwide. 2002: ACCA received its second Queen's Award for Enterprise in the space of 12 months, in the Sustainable Development category. The award recognized ACCA's continuing work on environmental issues. 2009: ACCA members allowed to provide probate services as of 1 August under Probate Services Order 2009 Number 1588.
2011 onward: ACCA is the first accountancy body to publish an integrated annual report. 2014: ACCA members and student numbers reached 600,000 worldwide. 2015: ACCA launched MSc in Professional Accountancy with the University of London. 2016: ACCA formed a strategic alliance with Chartered Accountants Australia and New Zealand. 2017: ACCA reached over 700,000 members and students worldwide, with 208,000 qualified members and 503,000 students in 178 countries. ACCA offers the following certifications: Chartered Certified Accountant is the professional body's main qualification. Following completion of up to 13 professional examinations, three years of supervised, relevant accounting experience and an ethics module, it enables an individual to become a Chartered Certified Accountant; the ACCA professional examinations are offered worldwide four times yearly in March, June and December as paper-based exams. On-demand computer-based exams are offered for the first four exams, Session CBEs for the rest which are available to be taken at ACCA licensed exam centres.
A Bachelor of Science degree in Applied Accounting, is offered in association with Oxford Brookes University. Fr
Chartered Accountants Australia and New Zealand
The Chartered Accountants Australia and New Zealand represents over 121,418 members in Australia, New Zealand and overseas. In November 2013 the majority of members from the Institute of Chartered Accountants Australia and the New Zealand Institute of Chartered Accountants voted yes on a proposal to create Chartered Accountants Australia and New Zealand; the New Zealand Parliament passed the third and final reading of the Accounting Infrastructure Reform Bill on 30 October 2014. The Royal Charter and By-laws for Chartered Accountants Australia and New Zealand were approved and signed by Peter Cosgrove, Governor-General of Australia on 26 November 2014; the legal structure of Chartered Accountants Australia and New Zealand, was formally implemented on 31 December 2014 A Council is elected and appointed by members regionally. The Council is responsible for appointing the Board and assisting management in ensuring decisions are made in the best interest of Members; the Council advises the Board and management on Member and strategic issues.
The Board is the delegated decision-making body. It operates on a corporate model and has oversight responsibility for the development and approval of long term strategy and performance including key policy issues and oversight of risk; the Strategic Leadership Team is responsible for the day-to-day operation. Regional Councils represent Members in Australia and New Zealand by providing a voice for the Members in their region and advising the Council on member issues; every Chartered Accountants Australia and New Zealand Member living in New Zealand is represented by a Local Leadership Team in their area. The Chartered Accountant designation denotes an accountant qualified to offer the full range of accountancy services and to the public; the Associate Chartered Accountant designation is a mid-level qualification. The designation recognises individuals who may not wish to train to be Chartered Accountants but who want to be recognised for their skills in business and finance; the ACA designation is available in New Zealand only.
The designation Associate Chartered Accountant is not directly comparable to the Associate Chartered Accountant designation offered by the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of India and the Institute of Chartered Accountants in Ireland. The Accounting Technician designation is for individuals employed to oversee and manage financial accounts in roles such as Accounts Manager or Assistant Finance Manager; the AT designation is available in New Zealand only. New Zealand's practice in this respect is not followed in other countries. For example, in the United Kingdom, accounting technicians belong to the Association of Accounting Technicians. Fellowships are awards granted to Chartered Accountants ANZ members to recognise outstanding achievement in and/or contribution to the profession of accountancy at either a local, national or international level. Chartered Accountants may apply for a Certificate of Public Practice; every member who offers accounting services to the public must be a Chartered Accountant and hold a Certificate of Public Practice.
The requirements for the issuing of this certificate are that a member must have had two years of acceptable practical experience while a member of the College of Chartered Accountants and have attended a course for new practitioners
An emblem is an abstract or representational pictorial image that represents a concept, like a moral truth, or an allegory, or a person, like a king or saint. Although the words emblem and symbol are used interchangeably, an emblem is a pattern, used to represent an idea or an individual. An emblem crystallizes in concrete, visual terms some abstraction: a deity, a tribe or nation, or a virtue or vice. An emblem may be otherwise used as an identifying badge or patch. For example, in America, police officers' badges refer to their personal metal emblem whereas their woven emblems on uniforms identify members of a particular unit. A real or metal cockle shell, the emblem of St. James the Apostle, sewn onto the hat or clothes, identified a medieval pilgrim to his shrine at Santiago de Compostela. In the Middle Ages, many saints were given emblems, which served to identify them in paintings and other images: St. Catherine had a wheel, or a sword, St. Anthony Abbot, a pig and a small bell; these are called attributes when shown carried by or close to the saint in art.
Kings and other grand persons adopted personal devices or emblems that were distinct from their family heraldry. The most famous include Louis XIV of France's sun, the salamander of Francis I of France, the boar of Richard III of England and the armillary sphere of Manuel I of Portugal. In the fifteenth and sixteenth century, there was a fashion, started in Italy, for making large medals with a portrait head on the obverse and the emblem on the reverse. Pisanello produced many of the finest of these. A symbol, on the other hand, substitutes one thing for another, in a more concrete fashion: The Christian cross is a symbol of the Crucifixion; the Red Cross is one of three symbols representing the International Red Cross. A red cross on a white background is the emblem of humanitarian spirit; the crescent shape is a symbol of the moon. The skull and crossbones is a symbol identifying a poison; the skull is an emblem of the transitory nature of human life. A totem is an animal emblem that expresses the spirit of a clan.
Heraldry knows its emblems as charges. The lion passant serves as the emblem of England, the lion rampant as the emblem of Scotland. An icon consists of an image. A logo is an impersonal, secular icon of a corporate entity. Since the 15th century the terms of emblem and emblematura belong to the termini technici of architecture, they mean an iconic painted, drawn, or sculptural representation of a concept affixed to houses and belong—like the inscriptions—to the architectural ornaments. Since the publication of De Re Aedificatoria, by Leon Battista Alberti, patterned after the De architectura by the Roman architect and engineer Vitruvius, emblema are related to Egyptian hieroglyphics and are considered as being the lost universal language. Therefore, the emblems belong to the Renaissance knowledge of antiquity which comprises not only Greek and Roman antiquity but Egyptian antiquity as proven by the numerous obelisks built in 16th and 17th century Rome; the 1531 publication in Augsburg of the first emblem book, the Emblemata of the Italian jurist Andrea Alciato launched a fascination with emblems that lasted two centuries and touched most of the countries of western Europe.
"Emblem" in this sense refers to a didactic or moralizing combination of picture and text intended to draw the reader into a self-reflective examination of his or her own life. Complicated associations of emblems could transmit information to the culturally-informed viewer, a characteristic of the 16th-century artistic movement called Mannerism. A popular collection of emblems, which ran to many editions, was presented by Francis Quarles in 1635; each of the emblems consisted of a paraphrase from a passage of Scripture, expressed in ornate and metaphorical language, followed by passages from the Christian Fathers, concluding with an epigram of four lines. These were accompanied by an emblem that presented the symbols displayed in the accompanying passage. Emblems are certain gestures; these meanings are associated with the culture they are established in. Using emblems creates a way for humans to communicate with one another in a non-verbal way. An individual waving their hand at a friend, for example, would communicate "hello" without having to verbally say anything.
Although sign language uses hand gestures to communicate words in a non-verbal way, it should not be confused with emblems. Sign language contains linguistic properties, similar to those used in verbal languages, is used to communicate entire conversations. Linguistic properties are verbs, pronouns, adjectives, etc... In contrast with sign language, emblems are a non-linguistic form of communication. Emblems are single gestures. Emblems are associated with the culture they are established in and are subjective to that said culture. For example, the OK sign used in America to communicate "OK" in a non-verbal way, used to mean "money" in the country of Japan, in some southern European countries the OK sign used to mean something sexual. Furthermore, the thumbs up sign in America means "good job ", but in some parts of the Middle East the thumbs up sign means something offensive. Coat of Arms Crest Emblem book Meme Mission patch National emblem Saint symbology Seal Symbol Badge Drysdall, Denis. "Claude Mignault of Dijo
Chartered Institute of Management Accountants
The Chartered Institute of Management Accountants is a UK based professional body offering training and qualification in management accountancy and related subjects. It is focused on accountants working in industry, provides ongoing support and training for members. CIMA is one of the professional associations for accountants in the Ireland, its particular emphasis is on developing the management accounting profession. CIMA is the largest management accounting body in the world with 281,467 students and CGMAs 106,095 of which are members in 2017. CIMA is a member of the International Federation of Accountants. CIMA, was formed in March 1919, as the Institute of Cost and Works Accountant, by a group of legal professionals and businessmen who wanted to develop an approach to accounting that would meet the demands of a changing business world. Industrialisation had led to large scale, complex businesses providing unprecedented challenges in management. Employers needed a new form of in-house accountant to provide, in addition to accounts, better analysis of cost and of operations to inform performance management.
The new institute soon gained the backing of leading industrialists including, Lord Leverhulme who became its president. Advances in technology and globalisation made business more complex over the 20th century and the role of the accountant in business became more significant, it expanded to include provision of a wider range of information and the emphasis shifted from accounting to management. The status of management accounting as a distinct branch of the accounting profession was recognised by the granting of a Royal Charter in 1975. CIMA operates a standard scheme of qualifying examinations for prospective members, it promotes local education and management development operations, new techniques through its research foundation and the dissemination of management accounting practices through publications and other media related activities. CIMA has been active in recent educational and vocational initiatives in former Eastern bloc countries, it publishes a monthly journal, supplied free to members and registered students, called'Financial Management'.
CIMA is recognised as a professional accounting body for various statutory purposes by UK and various overseas governments. The institute regulates the activities of its members by a code of practice, a discipline committee and a continuing professional development education scheme, its governing body is its council. Each of the branches is responsible for much of the ` grass roots' activity. Activity such as qualification development is undertaken from the London head office. In 2011 CIMA left CCAB. <http://www.cimaglobal.com/Pages-that-we-will-need-to-bring-back/Old-site-pages1/Old-site-pages/About-us/Press-office/Press-releases/2011/March-2011/CIMA-withdraws-from-the-CCAB/> In 2012, CIMA and the American Institute of Certified Public Accountants created the CGMA® designation. The designation recognises the most talented and committed management accountants with the discipline and skill to drive strong business performance; the CGMA is the most held management accounting designation in the world with more than 150,000 designees it is educationally equivalent to a master’s degree.
The designation is built on extensive global research to maintain the highest relevance with employers and develop the competencies most in demand. CGMA® professionals are business strategists who can link the board’s objectives and the rest of your organisation, guiding critical business decisions and creating sustainable business success. In 2014 CIMA, with the American Institute of Certified Public Accountants, launched the Global Management Accounting Principles; the Principles were endorsed by UK business leaders including: Mr Ian king Chief Executive, BAE Systems and Howard Orme, Director General, Finance & Commercial, Department for Business Innovation & Skills. Www.ft.com. The CGMA Competency Framework was launched in 2014; the framework shows the range of technical and finance skills that management accountants need to do their jobs and consists of four knowledge areas: Technical Skills, Business Skills, People Skills and Leadership Skills all underpinned by Ethics and Professionalism.
In 2016 CIMA, sponsored the creation of the world’s first management accounting standard: PAS 1919:2016 Guide to management accounting principles. The standard, published by the British Standards Institute codifies a universal framework for best practice in decision making. Organisations including, The EnvironmentAgency, the NHS and Siemens had input into its development, it is designed as a best-practice guide to management accounting, allowing organisations to benchmark their finance function and to unlock the full contribution that management accountancy can make. The specification is based on the Global Management Accounting Principles, created in 2014 by CIMA and the American Institute of Certified Public Accountants. In 2017, members of CIMA and AICPA formed the Association of International Certified Professional Accountants to unite and strengthen the accounting profession globally. Representing an influential network of more than 667,000 members and students in management and public accounting, the Association prepares accountants for today’s challenges and tomorrow’s opportunities.
CIMA has two grades of full membership: Associate – designated by the letters ACMA Fellow – designated by the letters FCMATo be admitted as an Associate, a candidate must have: completed a period of qualifying practice of at least three years and signed by appropriate witnesses passed the institute's 17 qualifying examinations, inclu
Chartered Accountants Ireland
Chartered Accountants Ireland was established by Royal Charter on 14 May 1888, is Ireland's largest accountancy body. It represents more than 25,000 members globally. Qualified members of Chartered Accountants Ireland earn the designation ACA. After 10 years membership, members can apply for fellowship, earn designation as FCA. Chartered Accountants Ireland is part of the Consultative Committee of Accountancy Bodies and members are authorised to conduct audit and investment business work, it is one of Ireland's six Recognised Accounting Bodies, regulated by the Irish Auditing and Accounting Supervisory Authority. Chartered Accountants Ireland is a founding member of the chartered accountants body, Chartered Accountants Worldwide. Chartered Accountants Ireland was established under a royal charter in 1888; this original body was name the'Institute of Chartered Accountants in Ireland'. The body has been a member of the International Federation of Accountants since 1977; the council is the highest governance organ of the institute.
It determines strategy and policy, consists of 23 members. The bye-laws provide for a geographical spread of council members between the Republic of Ireland, Northern Ireland and Great Britain and for a balance between members in practice and members in business. Chartered Accountants Ireland supports six district societies in Ireland, one in London and one in Australia and one in the USA. Representative of Chartered Accountants Ireland sometimes comment on matters such as foreign direct investment, Corporate Social Responsibility, taxation, NAMA, budget announcements, other matters. In 2007 the Chartered Accountants Regulatory Board was established to develop Standards of Professional Conduct and to supervise the compliance of members, member firms and students, they initiated an investigation into the "circumstances around the issue of inappropriate directors' loans at Anglo Irish Bank" and into the performance of Ernst and Young. In 2009, independent Senator Shane Ross said the Institute "ranks with the Central Bank of Ireland as the winner of the wooden spoon for watchdogs".
The first Chairman of the Regulatory Board, had companies he is a director of, fined a total of €3.35 million by the Central Bank of Ireland, for risk control and reporting failures. In 2009 Chartered Accountants House on Pearse St. was opened by President McAleese, with new resources for its members and conferencing facilities. An external inquiry team in February 2010 found that the Institute's complaints committee had a prima facie case to answer for the conduct of its proceedings and there were further apparent flaws in the accountancy body's disciplinary procedures; the Irish Times, the country's newspaper of record, in April 2010 raised questions about the role of Institute Members in relation to the crisis affecting the banking sector and an insurance company. Within days, an opinion piece in the respected Sunday Business Post said "what a glorious contribution that body of super-chargers made to the collapse of business and of the entire financial system here and how they have got away with it".
The Irish Auditing and Accounting Supervisory Authority, the independent body entrusted with overseeing corporate governance in the accountancy profession, in November 2010, fined the Institute of Chartered Accountants €10,000. It described the Chartered Accountants Ireland's complaints committee's behaviour as a "substantive failure and not a technical" one; the next week in November 2010, it was announced that the policing of audits of publicly quoted companies is being taken out of the hands of professional accounting bodies and transferred to the state's auditing watchdog. The move of the role to an independent, state-run body is seen as a more stringent approach to enforcing audit standards; this follows on from an EU recommendation that member states needed to ‘‘up their game’’ in the monitoring of public interest bodies. The next month Irish accountancy firms and auditors who worked with the Irish banks during the previous three years were barred from doing key stress tests on behalf of the Central Bank of Ireland and the International Monetary Fund.
The Director of Corporate Enforcement, Paul Appleby, in February 2011 said, there were grounds for questioning "the consistency and quality of audit work within the profession". Mr Appleby said auditors "report few types of company law offences to us", with the so-called "big four" auditing firms reporting the least to his office, at just 5pc of all reports, he had taken issue on "numerous occasions" with the quality of audit work and audit reports issued by accountants. "Occasionally, this has resulted in admissions of lapses, where appropriate, in revised audit reports being issued." At the same time, the Revenue Commissioners said "that current audits said little about the business model of firms or their liquidity position". The state's auditing watchdog warned Irish listed companies that it wants to see better financial reporting in 2011, after stating that it has been "disappointed" by Irish plcs. An April 2011 report into the Irish banking collapse criticised the role of external auditors in failing to identify and warn of the risky lending practices being adopted by Irish banks.
It said auditors took a narrow interpretation of their job description and remained "silent" during the excesses of the boom. It found the external auditors of the main Irish banks failed to report "excesses over prudential sector lending limits" to the Central Bank of Ireland. In July 2011, the Chartered Accountants Regulatory Board was fined a record €110,000 by IAASA, the third time the Institute was fined in
Association of Accounting Technicians
The Association of Accounting Technicians is the world’s leading professional body for Accounting Technicians, with over 140,000 members worldwide. There are 4,250 licensed AAT accountants providing accountancy and business advisory services to more than 400,000 British businesses. 80% of the FTSE 100 employ an AAT apprentice within their finance function. AAT was created by the merger of two founding institutes in 1980: the Institute of Accounting Staff and the Association of Technicians in Finance and Accounting, it is a technician level qualification offering higher apprenticeships which entitles those who have completed the exams and obtained relevant supervised work experience to become an accounting technician. The AAT is based at 140 Aldersgate Street, London but has 43 branches across the UK with representation in the rest of the world including Hong Kong and South Africa; the body was sponsored by four UK chartered accountancy bodies. After this date, ICAEW, CIPFA, CIMA and ICAS no longer participated in AAT’s governance structure and AAT took the decision to bring their sponsoring body partnerships to a close.
A strong relationship remains between AAT and its former sponsoring bodies, albeit on a more operational basis, with exemptions for the chartered qualifications remaining at the heart of those relationships. The AAT became a full member of the International Federation of Accountants in 2012. Association of Chartered Certified Accountants used to be a sponsor of the AAT but broke away in order to form a rival qualification called the Certified Accounting Technician award; the ACCA implemented this policy as it wanted a technician level qualification that offered accountancy apprenticeships based on the same business model as itself. The Institute of Chartered Accountants in Scotland is keen to implement AAT courses into its own business model, it presently has no plans to develop an ICAS technician qualification in direct competition with the AAT's UK model as proposed in the late 1990s.. The South African Institute of Chartered Accountants decided to sponsor the AAT program offering higher apprenticeship accounting courses and it has expanded since 2011.
AAT has no signatory powers for any of its South African members, this is because there is not sufficient audit content within the qualification offered. SAICA and AAT are working towards gaining authority in a number of other areas, such as Commissioner of Oaths and review status; this sort of authority does take time to approve and the new South African Company Legislation is not yet finalised. Since 2010 every level of the AAT qualification has a number of modules, each of which culminate in a computer based assessment; the AAT Intermediate Level 3 qualification or Level 6 in Scotland, is approved for the University entrance system with a value of 160 UCAS tariff points. This is included in the KS5 performance tables; the final AAT qualification, the AAT Advanced Level is equivalent to QCF Level 4 and SCQF Level 8. Accounting Technicians, when certified as being experienced and competently qualified, can perform identical tasks to Chartered accountants with the exception of not being permitted to sign off company audits.
This is irrelevant for AAT licensed accountants as their client base is exclusively formed of micro and small businesses who enjoy the small company audit exemption. AAT licenses ATOL reporting accountants although it only has a small number of such members. In 2014 AAT expanded its suite of qualifications and launched new courses in accounting, computerised accounting and business skills. In 2017, AAT launched a new membership category for bookkeepers; the AAT employer accreditation scheme recognises employers with a positive and planned approach to the professional development of their AAT members, whether through studying for an AAT qualification or, once qualified, supporting them in their continuing professional development. AAT Accredited Employer Scheme provides the employer with a range of benefits including: Full and fellow members will automatically meet their mandatory CPD requirements by following their employer's training and development processes Support in managing student member's Advice on trainee recruitment and funding AAT Accredited Employer logo and certificate.
British Accountant AAT website AAT's blog, AAT Comment AAT Ethics site AAT discussion forums