List of accountancy bodies
This is a list of the various professional bodies and organisations that seek to provide regulation and oversight over individuals and firms operating in the accountancy industry.
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[edit] Accounting standard-setting bodies
Accounting standard setting bodies are national or international organisations that have been delegated responsibility for setting Generally Accepted Accounting Principles by statute in a country or jurisdiction.
- International
- The International Accounting Standards Board issues IFRS
- The International Federation of Accountants (with its International Public Sector Accounting Standards Board - IPSASB) issues IPSAS for Government/Public entities accounting.
- Australia
- Canada
- France
- Autorité des Normes Comptables (ANC) (formerly the Conseil National de la Comptabilité)[2]
- Germany
- Accounting Standards Committee of Germany (ASCG, in German: DRSC)[3]
- India
- National Advisory Committee on Accounting Standards (NACAS) with the aide and advice of Institute of Chartered Accountants of India
- Iran
- Accounting Standards Board[4]
- Malaysia
- Malta
- New Zealand
- Nigeria
- Saudi Arabia
- South Africa
- United Kingdom and Ireland
- United States
- Financial Accounting Standards Board (FASB)
- AICPA Accounting Principles Board (APB)
- Governmental Accounting Standards Board (GASB)
- Federal Accounting Standards Advisory Board (FASAB)
[edit] Professional bodies
Professional bodies represent the interests of their members by lobbying governments, and provide the framework for self-regulation where this is permitted by statute. Professional bodies are also responsible for administering training and examinations for students and members.
The primary bodies in each country are affiliated to the International Federation of Accountants. These bodies include:
- Hong Kong Institute of Certified Public Accountants
- Institute of Certified Public Accountants of Nigeria(ICPAN)
- Institute of Chartered Accountants in Australia
- The Malaysian Institute of Certified Public Accountants (MICPA)[10]
[edit] Oversight boards
Following the Enron scandal some countries removed or limited auditors' rights to self-regulation and set up independent, not-for-profit organisations to regulate the conduct of auditors. (In the EU it is compulsory to have a dedicated supervisory authority, cf. 8th European Directive).
- International
- The Public Interest Oversight Board provides oversight of the standards-setting bodies within the International Federation of Accountants
- France
- Germany
- German Auditor Oversight Commission (in German: APAK)[13]
[edit] Auditing standards-setting bodies
Pronouncements by the International Auditing and Assurance Standards Board (IAASB) govern audit, review and other assurance services conducted in accordance with international standards.[14] Most countries that have adopted the International Standards on Auditing (ISAs) still retain the national auditing standards setting body to enact the international standards in their country.
- International
- International Auditing and Assurance Standards Board[15] (IAASB) of the International Federation of Accountants (IFAC).
- INTOSAI for Government auditing by Supreme audit institutions (SAI)
- Australia
- Canada
- France
- Compagnie nationale des commissaires aux comptes (CNCC)[16]
- Ordre des Experts-Comptables (OEC)[17]
- Institut Francais des Auditeurs et Controleurs Internes (IFACI)[18] (Unregulated Internal Auditing Guidelines)
- Hong Kong
- India
- Auditing & Assurance Standards Board of the The Institute of Chartered Accountants of India
- Malaysia
- Nepal
- South Africa
- United Kingdom and Ireland
- United States
- Public Company Accounting Oversight Board - public companies
- American Institute of Certified Public Accountants - general
- Government Accountability Office - recipients of federal grants and government organizations
- Institute of Internal Auditors (IIA) (Unregulated Internal Auditing Guidelines)
- Information Systems Audit and Control Association (ISACA) (Unregulated Information System Internal Auditing Guidelines)
[edit] See also
[edit] References
- ^ www.acsbcanada.org
- ^ www.bercy.gouv.fr/directions_services/CNCompta/ and www.anc.gouv.fr
- ^ Accounting Standards Committee of Germany, drsc.de.
- ^ Accounting Standard Board Home page
- ^ Maylaysian Accounting Standards Board, masb.org.my.
- ^ Accountancy Board, mfin.gov.mt
- ^ Accounting Standards Review Board (New Zealand), asrb.co.nz.
- ^ [1]
- ^ Saudi Organization for Certified Public Accountants, http://www.socpa.org.sa/engl/.
- ^ The Malaysian Institute of Certified Public Accountants
- ^ The Malta Institute of Accountants
- ^ OEC Tunisie, oect.org.tn.
- ^ German Auditor Oversight Commission, apak-aoc.de.
- ^ "Preface to International Standards on Auditing". 2006. http://www.ifac.org/Members/Source_Files/Auditing_Related_Services/2007_Handbook/2007_A040_IAASB_Preface.pdf. Retrieved 2008-05-24.
- ^ International Auditing and Assurance Standards Board - ifac.org.
- ^ www.cncc.fr/
- ^ www.experts-comptables.fr/
- ^ www.ifaci.com/
