1016:(SAC) Act. The pathway to obtain the designation is owned by the SAC, a statutory body of the government. The Institute of Singapore Chartered Accountants (ISCA) is a designated entity in the SAC Act and confers the CA (Singapore) designation on behalf of SAC. The Singapore Chartered Accountant Qualification programme has three components: academic base, professional programme and 3 years of practical experience. ISCA and the SAC have worked to raise the profile and promote the Singapore CA Qualification for international recognition.
768:
60:
715:(ACCA) and CA ANZ announced a strategic alliance to provide an opportunity for dual membership of both bodies, which will add value for the members locally and globally. ACCA members resident in Australia and New Zealand will be invited to apply for CA membership and CA ANZ members will be invited to apply for ACCA membership, subject to meeting the eligibility criteria of the other body.
988:(ICAP) is the professional body of Chartered Accountants in Pakistan, established on 1 July 1961 under the Chartered Accountants Ordinance, 1961. ICAP is the sole body and authority in Pakistan which has a mandate to regulate the accounting and auditing profession in the country. It adopts and develops the national auditing standards and develops accounting standards for the
900:
an orientation programme for soft skills development have to be completed before being articled. However the CA certification is limited to the geographical boundary of India and is not valid in countries that follow different standards of accounting practice. After clearing of CA final examination, one may apply for membership to ICAI.
647:, initially established in Scotland in 1854. The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. The title is an internationally recognised professional designation; the
727:(ICAB) is the national professional accounting body of Bangladesh. Established in 1973, it is the sole organization with the right to award the Chartered Accountant designation in Bangladesh. Senior members (at least five years' membership) of the institute are called "fellow members" and use the letters
1099:
In South Africa the
Companies Act was replaced, with effect in July 2010, to allow companies without a public interest to choose between an audit or an independent review. A review is not an attest function and can be performed by accountants who are members of bodies that are registered in terms of
1095:
Chartered accountants who are not registered auditors may not act as or hold out to be auditors in public practice. However, the AP Act does not prohibit non-RAs from using the description 'internal auditor' or 'accountant', or from auditing a not-for-profit club, institution or association if they
1086:
Candidates must complete three years of practical experience, working for a registered training office – the
Training In Public Practice (TIPP) programme. Articled clerks who switch employers during this period are required to extend their training by six months. The Training Outside Public Practice
899:
after completion of schooling (12th grade). Alternatively, graduates may train as an articled assistant for three years in a chartered firm before final exam or after completion of
Intermediate of Cost Accountant or Company Secretary. A comprehensive 100 hours of information technology training and
999:
ICAP has more than 7,000 active members and more than 25,000 students. Other national accountancy bodies include
Institute of cost and management accountants of Pakistan (ICMAP), PIPFA, etc. ICAP and ICMAP are full members of International federation of accountants and PIPFA is an associate member.
887:
to their names. Members who has been in continuous practice in India for atleast 5 years or a member who has been an associate for a continuous period of not less than 5 years and who possesses experience equivalent to the experience normally acquired as a result of continuous practice for a period
670:
Chartered accountants' institutes require members to undertake a minimum level of continuing professional development to stay professionally competitive. They facilitate special interest groups (for instance, entertainment and media, or insolvency and restructuring) which lead in their fields. They
1082:
A separate registration is needed for
Chartered Accountants wishing to act as auditors in public practice as a registered auditor (RA). The RA designation is conferred by IRBA (Independent Regulatory Board For Auditors, previously known as Public Accountants and Auditors Board ) under the Auditing
1019:
Applicants who are eligible for the
Singapore Chartered Accountant Qualification foundation programme should have either accredited degrees, other degrees, undergraduates and local polytechnic diplomas. Those with who are eligible for direct entry into the professional programme should have local
853:(EEA) and Swiss nationals holding a professional qualification can become members of the equivalent bodies in another member state. They must, however, pass an aptitude test in understanding local conditions (which for accountants will include local tax and company law variations).
866:
qualification could practise as an accountant in
England without taking a local test but could only describe themself as "expert-comptable (France)" not "Chartered Accountant". Within the EEA, only the UK and Ireland have bodies that issue the Chartered Accountant title.
951:
After completion of three levels of examination (CAP I, CAP II, and CAP III) with three years of articleship training under a qualified CA, one can get the membership of ICAN and with the
Certificate of Practice (COP), one can practise as a professional accountant.
975:
There is also a mid-tier qualification called
Associate Chartered Accountant with the designatory letters ACA. Associate chartered accountants are not eligible to hold a certificate of public practice and therefore cannot offer services to the public.
666:
Chartered accountants work in all fields of business and finance, including auditing, taxation, financial and general management. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies.
1051:
have until 31 December 2016 and existing students have until 31 December 2018 to complete the ICPAS PAC and qualify for the "Chartered
Accountant of Singapore" professional designation through the previous transitional arrangements.
1091:
focus; TOPP trainees can thus become Chartered Accountants with a more limited knowledge and experience of auditing than those who undergo the TIPP programme, but with a more extensive financial management and business experience.
1352:
1431:
1505:
1483:
802:). In order to become a member, a candidate requires an undergraduate degree plus experience and, depending on the province, additional education. Candidates in all provinces are required to pass the three-day
1292:
1000:
Besides these national accountancy bodies, Association of Chartered Certified Accountants (ACCA) & Chartered Institute of Management Accountants (CIMA) UK Bodies also has a strong presence in Pakistan.
1232:
1865:
671:
provide support to members by offering advisory services, technical helplines and technical libraries. They also offer opportunities for professional networking, career and business development.
1699:
1984:
798:
In Canada, chartered accountants belong to the Canadian Institute of Chartered Accountants (CICA) by way of membership in at least one provincial or territorial institute (or "order" in
1128:. These could be Associate Members (ACA) and Fellows (FCA). Chartered accountants holding practising certificates may also become Registered Auditors, who are able to perform statutory
1220:
2072:
912:, formerly Indonesian Institute of Accountants or Ikatan Akuntan Indonesia is the national organisation of professional accountants in Indonesia. IAI is a founding member of the
1582:
1257:
2005:
1509:
1479:
1612:
1332:
1262:
1151:
929:
660:
856:
The local title is, however, not available for use if the professional does not choose to join the local professional body. For example, a holder of the French
829:
In the Czech Republic, Chartered Accountants are generally members of Institute of Chartered Accountants of the Czech Republic and use the designatory letters
1873:
1226:
1747:
1105:
1691:
1322:
858:
747:
1810:
1981:
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1453:
1357:
1237:
1061:
724:
1327:
1282:
1200:
1125:
965:
692:
688:
833:(Chartered Accountant expert). Chartered Accountants may also be members of the Chamber of Auditors of the Czech Republic (KACR), with whom the
1337:
1317:
1312:
1242:
1204:
1171:
1159:
1109:
1044:
989:
985:
969:
933:
846:
712:
992:(SECP). It represents accountants employed in public practice, business and industry, and the public sector. The institute is a member of the
1307:
1297:
1287:
1252:
1101:
1347:
1342:
1272:
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1208:
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909:
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1186:
945:
876:
743:
324:
1177:
1934:
2076:
809:
Since 2012, the CICA has been in a process of unification with the other two accounting bodies in Canada. Canadian CA's, along with
674:
Chartered Accountants Worldwide comprises 15 institutes with over 1.8 million Chartered Accountants and students in 190 countries.
309:
1586:
1408:
1403:
1194:
1033:
993:
916:(IFAC) and the ASEAN Federation of Accountants (AFA). In 2016 IAI became an Associate Member of Chartered Accountants Worldwide.
913:
652:
2002:
1425:
314:
31:
17:
1843:
1535:
2026:
1608:
623:
474:
178:
75:
1781:
329:
319:
85:
2096:
1664:
381:
1386:
1037:
1009:
818:
509:
386:
1025:
1021:
1013:
699:. Some senior members (at least 15 years' membership) of the institute may be elected fellows and use the letters
334:
277:
1071:, followed by a Certificate in the Theory of Accounting (CTA); depending on the university, this is offered as a
1029:
880:
814:
704:
418:
1903:
1751:
371:
651:
designation is generally equivalent to it. Women were able to become chartered accountants only following the
1214:
1145:
925:
1803:
810:
644:
972:) and use the designatory letters CA. Some senior members may be elected fellows and use the letters FCA.
648:
1457:
1072:
734:
Bangladesh has more than 1,900 registered Chartered Accountants and more than 32,000 articled students.
1960:
1725:
616:
423:
59:
1634:
1132:
in accordance with the Companies Act, No. 07 of 2007. Chartered Accountants can also register as
1068:
257:
133:
850:
703:. Of equal legal status and recognition in Australia as qualified professional accountants are
549:
484:
208:
928:
and use the designatory letters ACA or FCA. Chartered accountants may also be members of the
534:
272:
138:
80:
1417:
1076:
896:
584:
123:
8:
1133:
609:
574:
569:
544:
539:
479:
408:
366:
348:
301:
282:
213:
118:
43:
1926:
781:
Please help update this article to reflect recent events or newly available information.
803:
413:
248:
203:
1124:, the title of Chartered Accountant (CA Sri Lanka) can be used by only members of the
948:(ICAN) which was established by parliament under the Chartered Accountants Act, 1997.
1421:
1382:
1088:
656:
594:
589:
168:
143:
2023:
1413:
1079:. This formal education is followed by two external competency exams set by SAICA.
376:
262:
2030:
2009:
1988:
1531:
1129:
464:
428:
218:
198:
183:
128:
113:
70:
1982:
MOF Announces Details of New Professional Accountancy Designation (2 April 2013)
1835:
469:
437:
148:
2090:
1773:
1048:
708:
579:
442:
361:
356:
193:
1668:
1155:
514:
253:
1064:, regulates the Chartered Accountant (South Africa) designation, CA (SA).
996:(IFAC), which is the global organization for the accountancy profession.
961:
400:
640:
504:
188:
51:
944:
In Nepal, the profession of Chartered Accountancy is regulated by the
1895:
1121:
2003:
Singapore Prepares for a 2-tier Accounting Profession (4 April 2013)
892:. As of 1st August 2024, the Institute had 414,758 active members.
1866:"Miles Professional Education introduces US CMA course in Kolkata"
2075:. Chartered Accountants Australia and New Zealand. Archived from
751:
742:
The Institute of Chartered Accountants of Bermuda works with the
287:
267:
173:
883:. Associate members of the ICAI are entitled to add the prefix
799:
433:
108:
1165:
754:
with the right to award the Chartered Accountant designation.
663:
and became the first woman chartered accountant in the world.
1896:"CA vs ACCA | 5 Best Differences To Know (With Infographics)"
834:
456:
238:
103:
1956:
1258:
Institute of Chartered Accountants of the Eastern Caribbean
924:
In Ireland, Chartered Accountants are generally members of
243:
1721:
1333:
Institute of Chartered Accountants of Trinidad and Tobago
1263:
Institute of Chartered Accountants in England & Wales
1100:
the Close Corporations Act of 1984, which include SAIBA,
1774:"ICAI - The Institute of Chartered Accountants of India"
821:(CPA), making the term "chartered accountant" obsolete.
1152:
Institute of Chartered Accountants in England and Wales
930:
Institute of Chartered Accountants in England and Wales
661:
Institute of Chartered Accountants in England and Wales
1642:
1722:"About the Chamber of Auditors of the Czech Republic"
1227:
Chartered Institute of Public Finance and Accountancy
875:
In India, Chartered Accountants are regulated by the
1353:
Royal Netherlands Institute of Chartered Accountants
1692:"Canadian accountants merge under CPA designation"
1323:Institute of Chartered Accountants of Sierra Leone
895:Entry to the profession can be made by taking the
748:American Institute of Certified Public Accountants
1975:
966:Chartered Accountants Australia & New Zealand
689:Chartered Accountants Australia & New Zealand
687:Chartered accountants of Australia belong to the
2088:
1358:South African Institute of Chartered Accountants
1238:Institute of Chartered Accountants of Bangladesh
1062:South African Institute of Chartered Accountants
725:Institute of Chartered Accountants of Bangladesh
1635:"Institute of Chartered Accountants of Bermuda"
1328:Institute of Chartered Accountants of Sri Lanka
1283:Institute of Chartered Accountants of Indonesia
1201:Chartered Accountants Australia and New Zealand
1126:Institute of Chartered Accountants of Sri Lanka
693:Institute of Chartered Accountants in Australia
1338:Institute of Chartered Accountants of Zimbabwe
1318:Institute of Chartered Accountants of Scotland
1313:Institute of Chartered Accountants of Pakistan
1243:Institute of Chartered Accountants of Barbados
1205:New Zealand Institute of Chartered Accountants
1172:Association of Chartered Certified Accountants
1160:Institute of Chartered Accountants of Scotland
1045:Association of Chartered Certified Accountants
1012:(CA (Singapore)) title is protected under the
990:Securities and Exchange Commission of Pakistan
986:Institute of Chartered Accountants of Pakistan
970:New Zealand Institute of Chartered Accountants
934:Institute of Chartered Accountants of Scotland
713:Association of Chartered Certified Accountants
1308:Institute of Chartered Accountants of Nigeria
1298:Institute of Chartered Accountants of Namibia
1288:Institute of Chartered Accountants of Jamaica
1253:Institute of Chartered Accountants of Bermuda
617:
1996:
1348:Institute of Singapore Chartered Accountants
1343:Institute of Indonesia Chartered Accountants
1293:Institute of Chartered Accountants in Malawi
1273:Institute of Chartered Accountants of Guyana
1248:Institute of Chartered Accountants of Belize
1209:Institute of Chartered Accountants Australia
1183:Chartered Professional Accountants of Canada
910:Institute of Indonesia Chartered Accountants
1840:Institute of Chartered Accountants of India
1303:Institute of Chartered Accountants of Nepal
1278:Institute of Chartered Accountants of India
1268:Institute of Chartered Accountants of Ghana
1233:European Institute of Chartered Accountants
1191:Society of Management Accountants of Canada
1187:Canadian Institute of Chartered Accountants
1166:List of institutes of chartered accountants
1069:specialised bachelor's degree in accounting
946:Institute of Chartered Accountants of Nepal
888:of 5 years as chartered accountant can use
877:Institute of Chartered Accountants of India
744:Canadian Institute of Chartered Accountants
325:International Financial Reporting Standards
1381:. London: Chapman & Hall. p. 16.
1178:Bahamas Institute of Chartered Accountants
806:(UFE) now Common Final Examination (CFE).
624:
610:
1689:
1683:
817:(CMAs), have now adopted the designation
1067:To qualify as a CA (SA), one requires a
837:launched its ACA qualification in 2015.
27:Professional designation for accountants
1927:"Chartered Accountants of India Basics"
1409:Oxford Dictionary of National Biography
1195:Certified General Accountants of Canada
1034:Singapore University of Social Sciences
994:International Federation of Accountants
914:International Federation of Accountants
653:Sex Disqualification (Removal) Act 1919
14:
2089:
1506:"Where do Chartered Accountants work?"
1401:
964:, Chartered Accountants belong to the
1963:from the original on 13 December 2019
1924:
1486:from the original on 18 December 2016
1418:10.1093/odnb/9780198614128.013.111926
1376:
315:Generally-accepted auditing standards
1937:from the original on 30 October 2019
1748:"ACA training in the Czech Republic"
1524:
1402:Walker, Stephen P. (14 March 2019).
1154:is an awarding body, conferring the
879:(ICAI) which was established by the
761:
1615:from the original on 7 October 2016
1446:
330:International Standards on Auditing
24:
1906:from the original on 13 April 2019
1538:from the original on 22 April 2016
1454:"Life as a CA has many advantages"
750:, and is the sole organisation in
695:) and use the designatory letters
25:
2108:
2034:Singapore Qualification Programme
1784:from the original on 21 June 2018
1728:from the original on 2 April 2019
1690:McFarland, Janet (23 June 2014).
1583:"About membership and inclusions"
1558:"Chartered Accountants Worldwide"
1395:
1139:
1038:Singapore Institute of Technology
1010:Chartered Accountant of Singapore
840:
824:
819:Chartered Professional Accountant
387:Notes to the financial statements
1846:from the original on 12 May 2019
1816:from the original on 1 July 2023
1434:from the original on 1 July 2023
1026:National University of Singapore
1022:Nanyang Technological University
1014:Singapore Accountancy Commission
890:Fellow Chartered Accountant(FCA)
815:Certified Management Accountants
766:
335:Management Accounting Principles
58:
2065:
2056:
2047:
2038:
2017:
1949:
1918:
1888:
1858:
1828:
1796:
1766:
1740:
1714:
1702:from the original on 9 May 2022
1657:
1627:
1532:"Benefits of joining the ICAEW"
1508:. ICA Australia. Archived from
1221:Chartered Management Accountant
1096:receive no fee for such audit.
1055:
1030:Singapore Management University
881:Chartered Accountants Act, 1949
705:Institute of Public Accountants
2062:Auditing Profession Act s41(3)
2053:Auditing Profession Act s41(a)
2044:Auditing Profession Act s37(2)
1601:
1575:
1550:
1498:
1472:
1456:. ICA Scotland. Archived from
1370:
1217:(also covers Northern Ireland)
955:
13:
1:
1363:
1215:Chartered Accountants Ireland
1162:confers the postnominals CA.
1146:British qualified accountants
926:Chartered Accountants Ireland
811:Certified General Accountants
718:
310:Generally-accepted principles
1480:"Why Chartered Accountancy?"
1115:
1060:In South Africa, SAICA, the
1003:
903:
847:Mutual Recognition Directive
682:
677:
645:professional accounting body
7:
1609:"Advancement to Fellowship"
1073:postgraduate honours degree
979:
649:certified public accountant
10:
2113:
1143:
919:
737:
29:
2097:Accounting qualifications
1203:as a result of merger of
1185:as a result of merger of
1083:Profession Act (AP Act).
1020:accountancy degrees from
775:This section needs to be
757:
179:Constant purchasing power
76:Constant purchasing power
2008:28 February 2018 at the
939:
870:
510:Accounting organizations
498:People and organizations
30:Not to be confused with
1987:29 October 2013 at the
1925:Chartered, accountant.
1750:. ICAEW. Archived from
1087:(TOPP) programme has a
711:. On 28 June 2016, the
258:Amortization (business)
2024:Singapore QP Framework
1585:. ICAA. Archived from
1379:Accounting and Society
851:European Economic Area
691:(CA ANZ, formerly the
659:was recognised by the
655:after which, in 1920,
637:Chartered accountants
382:Management discussion
18:Chartered accountancy
2079:on 13 November 2016.
1876:on 21 September 2019
1696:The Globe & Mail
1460:on 27 September 2011
1404:"Smith, Mary Harris"
1377:Perks, R.W. (1993).
1197:(CGA-Canada) in 2014
1089:financial management
1077:postgraduate diploma
1043:In 2013, holders of
897:CA Foundation Course
349:Financial statements
302:Accounting standards
32:Certified Accountant
1902:. 19 October 2018.
1754:on 13 December 2019
1645:on 15 November 2016
1134:company secretaries
575:Earnings management
545:Positive accounting
419:Double-entry system
409:Bank reconciliation
214:Revenue recognition
2029:2013-03-09 at the
2013:The Business Times
1158:ACA and FCA. The
968:(CA ANZ, formerly
804:Uniform Evaluation
550:Sarbanes–Oxley Act
485:Sarbanes–Oxley Act
414:Debits and credits
249:Cost of goods sold
204:Matching principle
1512:on 6 October 2011
1427:978-0-19-861412-8
1193:(CMA Canada) and
796:
795:
657:Mary Harris Smith
634:
633:
595:Two sets of books
590:Off-balance-sheet
232:Selected accounts
169:Accounting period
16:(Redirected from
2104:
2081:
2080:
2069:
2063:
2060:
2054:
2051:
2045:
2042:
2036:
2021:
2015:
2000:
1994:
1979:
1973:
1972:
1970:
1968:
1953:
1947:
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1944:
1942:
1931:www.ngamadia.com
1922:
1916:
1915:
1913:
1911:
1892:
1886:
1885:
1883:
1881:
1872:. Archived from
1862:
1856:
1855:
1853:
1851:
1832:
1826:
1825:
1823:
1821:
1815:
1808:
1804:"Key statistics"
1800:
1794:
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1709:
1707:
1687:
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1680:
1678:
1676:
1671:on 25 March 2014
1667:. Archived from
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1655:
1654:
1652:
1650:
1641:. Archived from
1631:
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1399:
1393:
1392:
1374:
1207:(NZICA) and the
1130:financial audits
865:
859:expert-comptable
791:
788:
782:
770:
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762:
626:
619:
612:
62:
39:
38:
21:
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2057:
2052:
2048:
2043:
2039:
2031:Wayback Machine
2022:
2018:
2010:Wayback Machine
2001:
1997:
1989:Wayback Machine
1980:
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721:
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639:were the first
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219:Unit of account
199:Historical cost
184:Economic entity
163:
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154:
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71:Historical cost
35:
28:
23:
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736:
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2041:
2035:
2032:
2028:
2025:
2020:
2014:
2011:
2007:
2004:
1999:
1993:
1990:
1986:
1983:
1978:
1962:
1958:
1952:
1936:
1932:
1928:
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1097:
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1049:CPA Australia
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710:
709:CPA Australia
706:
702:
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690:
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672:
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583:
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580:Error account
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560:
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444:
443:Trial balance
441:
439:
435:
432:
430:
427:
425:
424:FIFO and LIFO
422:
420:
417:
415:
412:
410:
407:
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397:
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388:
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362:Balance sheet
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357:Annual report
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197:
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194:Going concern
192:
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166:
159:
158:
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101:
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79:
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66:
65:
61:
57:
56:
53:
50:
49:
45:
41:
40:
37:
33:
19:
2077:the original
2073:"Who We Are"
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2058:
2049:
2040:
2033:
2019:
2012:
1998:
1991:
1977:
1965:. Retrieved
1951:
1939:. Retrieved
1930:
1920:
1910:21 September
1908:. Retrieved
1899:
1890:
1880:21 September
1878:. Retrieved
1874:the original
1869:
1860:
1848:. Retrieved
1839:
1830:
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1798:
1786:. Retrieved
1777:
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1752:the original
1742:
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1716:
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1695:
1685:
1673:. Retrieved
1669:the original
1659:
1647:. Retrieved
1643:the original
1638:
1629:
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1603:
1591:. Retrieved
1587:the original
1577:
1565:. Retrieved
1561:
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1526:
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1510:the original
1500:
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1462:. Retrieved
1458:the original
1448:
1436:. Retrieved
1407:
1397:
1378:
1372:
1156:postnominals
1149:
1119:
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1056:South Africa
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696:
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673:
669:
665:
636:
635:
515:Luca Pacioli
436: /
256: /
254:Depreciation
162:Key concepts
134:Governmental
36:
1047:(ACCA) and
962:New Zealand
956:New Zealand
864:(in French)
813:(CGAs) and
641:accountants
528:Development
505:Accountants
401:Bookkeeping
320:Convergence
278:Liabilities
209:Materiality
97:Major types
1820:6 December
1788:9 February
1758:2 November
1732:2 November
1706:31 October
1619:15 October
1593:15 October
1567:30 January
1438:27 January
1364:References
1144:See also:
845:Under the
719:Bangladesh
707:(IPA) and
643:to form a
563:Misconduct
189:Fair value
139:Management
81:Management
52:Accounting
1967:7 January
1665:"The UFE"
1542:6 October
1516:6 October
1490:6 October
1464:6 October
1122:Sri Lanka
1116:Sri Lanka
1104:, SAICA,
1004:Singapore
904:Indonesia
683:Australia
678:Countries
585:Hollywood
465:Financial
367:Cash-flow
124:Financial
2091:Category
2027:Archived
2006:Archived
1985:Archived
1961:Archived
1935:Archived
1904:Archived
1844:Archived
1811:Archived
1809:. ICAI.
1782:Archived
1726:Archived
1700:Archived
1675:18 March
1613:Archived
1611:. ICAA.
1536:Archived
1484:Archived
1432:Archived
1189:(CICA),
1174:(global)
1075:or as a
980:Pakistan
570:Creative
540:Research
470:Internal
457:Auditing
273:Goodwill
268:Expenses
119:Forensic
44:a series
42:Part of
1992:AsiaOne
1850:24 July
1639:icab.bm
1229:(CIPFA)
932:or the
920:Ireland
777:updated
752:Bermuda
738:Bermuda
535:History
429:Journal
288:Revenue
174:Accrual
1957:"ICMA"
1941:6 July
1900:EDUCBA
1424:
1385:
1223:(CIMA)
1036:, and
862:
800:Quebec
758:Canada
480:Report
434:Ledger
377:Income
372:Equity
283:Profit
263:Equity
239:Assets
144:Social
109:Budget
1814:(PDF)
1807:(PDF)
1649:1 May
1106:SAIPA
940:Nepal
871:India
835:ICAEW
475:Firms
104:Audit
1969:2019
1943:2021
1912:2019
1882:2019
1870:Sify
1852:2016
1822:2019
1790:2012
1778:ICAI
1760:2018
1734:2018
1708:2022
1677:2014
1651:2012
1621:2012
1595:2012
1569:2021
1544:2011
1518:2011
1492:2011
1466:2011
1440:2021
1422:ISBN
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1150:The
1110:ACCA
1108:and
1102:CIMA
1008:The
984:The
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746:and
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244:Cash
129:Fund
114:Cost
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960:In
831:CAE
729:FCA
701:FCA
149:Tax
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