Chartered Accountants - CA Worldwide edu
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Transcript of Chartered Accountants - CA Worldwide edu
Tasin Alif-Articled, AMC, ICAB
Chartered Accountants - CA Worldwide
Introductory Speech In a complex global economy, talented, ethical and committed professionals have never been more highly valued. Chartered Accountants have been a mark of excellence across all
aspects of business and financial life for over 150 years. Today Chartered Accountants in 180 countries advice organizations, lead major companies, shape economic policy and deliver effective financial management and reporting. Chartered Accountants bring together the leading institutes of Chartered Accountants from around the world to support, develop and promote the vital role that Chartered Accountants play throughout the global economy.
Leadership, High performance, Impact and commitment
You’ll hear from people who hold influential positions around the world as business leaders, decision makers and trusted advisers. People who have enabled businesses, institutions, individuals and communities to achieve their goals. That’s the People who are proud to be Chartered Accountants, the world class members of professional accountancy leaders around the world.
Accountants Qualified & Non qualified
Accountants can be classified into two categories one who are qualified under a professional body of a country by attending the necessary exams second non
qualified who pursue the profession without being covered under any relevant statutory obligations. The accountants who perform duties under a professional body can be held accountable for the professional misconduct whereas non qualified accountants are not covered any relevant statute so their work is not under any professional scrutiny.
Accountancy bodies Worldwide
Accounting standard-setting bodies Auditing standards-setting bodies Professional bodies
Tasin Alif-Articled, AMC, ICAB
Accounting standard Setting bodies Worldwide
Accounting standard setting bodies are national or international organizations that have been delegated responsibility for setting Generally Accepted Accounting Principles by statute in a country or jurisdiction. Accounting standard Setting bodies are as follows
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 Australian Accounting Standards Board
Canada CICA's Accounting Standards Board "AcSB"
France Autorité des Normes Comptables (ANC) (formerly the Conseil National de la Comptabilité)
Germany Accounting Standards Committee of Germany (ASCG, in German: DRSC)
India National Advisory Committee on Accounting Standards (NACAS) with the aide and advice of Institute of Chartered Accountants of India
Iran Accounting Standards Board
Malaysia Malaysian Accounting Standards Board
Malta Maltese Accountancy Board
New Zealand Accounting Standards Review Board
Nigeria Financial Reporting Council of Nigeria
Saudi Arabia Saudi Organization for Certified Public Accountants (SOCPA)
South Africa South African Institute of Chartered Accountants (SAICA)
United Kingdom and Ireland
Accounting Standards Board
United States Financial Accounting Standards Board (FASB) AICPA Accounting Principles Board (APB) Governmental Accounting Standards Board (GASB) Federal Accounting Standards Advisory Board (FASAB)
Tasin Alif-Articled, AMC, ICAB
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. 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. Auditing Standard Setting bodies are as follows
International International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC).
INTOSAI for Government auditing by Supreme audit institutions (SAI)
Australia AUASB - Auditing & Assurance Standards Board
Canada Canadian Auditing and Assurance Standards Board
France Compagnie nationale des commissaires aux comptes (CNCC) Ordre des Experts-Comptables (OEC) Institut Francais des Auditeurs et Controleurs Internes (IFACI) (Unregulated Internal
Auditing Guidelines)
Hong Kong Hong Kong Institute of Certified Public Accountants
India Auditing & Assurance Standards Board of the The Institute of Chartered Accountants of India
Malaysia Malaysian Institute of Accountants
Nepal Institute of Chartered Accountants of Nepal
South Africa Public Accountants and Auditors Board
United Kingdom and Ireland
Auditing Practices Board
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)
Tasin Alif-Articled, AMC, ICAB
Professional bodies of Chartered Accountants
The Institute of Chartered Accountants of Scotland (ICAS) is the world's first professional body of accountants,
receiving its Royal Charter in 1854. The institute originated from The Edinburgh Society of Accountants, formed in 1854, The Glasgow Institute
of Accountants and Actuaries, formed in 1854 & The Aberdeen Society of Accountants, formed in 1867 These three bodies merged to form the Institute of Chartered Accountants of Scotland in 1951. It was the first to adopt the designation "Chartered Accountant" and the designator letters "CA" are still an exclusive privilege in the UK for members of the Scottish Institute. The title is an internationally recognized professional designation.
Chartered Accountants work in all fields of business and finance, including
audit, 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
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 provide support to members by offering advisory services, technical hiplines and technical libraries. They also offer opportunities for professional networking and career and business development.
Professional accounting bodies globally have the
important mandate of representing, promoting and enhancing the global accountancy profession. At the national level, the professional accounting body is the voice for the nation’s professional accountants; this includes all professional accountants both in practice and in business. Because they play different roles in the society, the overall status of the accountancy profession can only be strengthened when both professional accountants in practice and in business are well-perceived by society. Because professional accountants in business are often the only members of staff who are professionally trained and qualified in accounting in the organization, they are more likely to rely on their professional accounting body for assistance in carrying out their work. They will look to the professional accounting body to provide them with the support and resources they need in doing their daily jobs and to keep their skills up-to-date.
Tasin Alif-Articled, AMC, ICAB
Chartered Accountancy In different countries
Australia
In Australia Chartered Accountants belong to the Institute of Chartered Accountants in Australia and use the designatory letters CA. Institute of Public Accountants (IPA) and CPA Australia is of equal legal status and recognition in Australia as Qualified Professional Accountants.
Bangladesh
The Institute of Chartered Accountants of Bangladesh (ICAB) is the national professional accounting body of Bangladesh established in 1973. It was established under the Bangladesh Chartered Accountants Order 1973 (Presidential Order No. 2 of 1973). The Ministry of Commerce, Government of the People's Republic of Bangladesh is the administrative Ministry of the ICAB. The mission of the ICAB is to provide leadership in the development, enhancement and coordination of the accountancy profession in Bangladesh in order to enable the profession to provide services of consistently high quality in the public interest. Chartered Accountants of Bangladesh use the designatory letters ACA or FCA. Chartered Accountants may also be members of the Institute of Chartered Accountants in England and Wales.
Bermuda
The Institute of Chartered Accountants of Bermuda works with the Canadian Institute of Chartered Accountants and American Institute of Certified Public Accountants, and is the sole organisation in Bermuda with the right to award the Chartered Accountant (CA) designation.
Canada
Chartered Accountants belong to the Canadian Institute of Chartered Accountants ("CICA") and Certified General Accountants (CGA) by way of membership in at least one provincial/territorial institute (or order in Quebec). As of January 2013, Canadian CA's have adopted the CPA (Chartered Professional Accountant) designation.
Europe
Under the Mutual Recognition Directive, 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). The local title is however not available for use if the professional does not choose to join the local professional body. Cause within the EEA, only the UK and Ireland have bodies that issue the Chartered Accountant title.
Tasin Alif-Articled, AMC, ICAB
Pakistan
Institute of Chartered Accountants of Pakistan ("ICAP") was established under The Chartered Accountants Ordinance, 1961 as a self regulatory body and it operates under the CA Bye Laws 1983. ICAP members are currently working in 46 countries worldwide.
India
The Institute of Chartered Accountants of India which was established by an act of Parliament under the Chartered Accountants Act, 1949 is the regulatory body by which the profession of chartered accountancy is regulated in India. It has three levels - CPT (Common Proficiency Test), IPCC (Integrated Professional Competence Course) and the CA Final Exam. On clearing the second level, one is required to serve 3 year training period as Article Clerk in an Auditing Firm, or under a senior auditor. After the final exams also there is one month communication training.
Nepal
In Nepal, the profession of chartered accountancy is regulated by the Institute of Chartered Accountants of Nepal ICAN which was established by Parliament under the Chartered Accountants Act 1997.
Ireland
In Ireland, Chartered Accountants are generally members of Chartered Accountants Ireland and use the designatory letters ACA or FCA. Chartered Accountants may also be members of the Institute of Chartered Accountants in England and Wales or the Institute of Chartered Accountants of Scotland.
New Zealand
Chartered Accountants in New Zealand belong to the New Zealand Institute of Chartered Accountants and use the designatory letters CA. Some senior members may be elected Fellows and use the letters FCA.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.
South Africa
South African Institute of Chartered Accountants(SAICA) regulates the CA (SA) designation In South Africa. To qualify as a CA (SA) one requires a specialized bachelor's degree in accounting, followed by a Certificate in the Theory of Accounting, or CTA; depending on the university, this is offered as a postgraduate honors degree, or as a postgraduate diploma. This formal education is followed by two external exams set by SAICA. A separate registration is needed for Chartered Accountants wishing to act as auditors in public practice, namely the RA (Registered Auditor). The RA designation is conferred by IRBA (Independent Regulatory Board for Auditors). Chartered Accountants who are not registered auditors may not act as or hold out to be auditors in public practice. In South Africa the Companies Act was replaced, with effect 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 will be performed by Accountants who are members of bodies, that are members of the International Federation of Accountants (IFAC). In South Africa these bodies include CIMA, ACCA, SAICA, SAIPA.
Tasin Alif-Articled, AMC, ICAB
Sri Lanka
In Sri Lanka, Chartered Accountants belong to the Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) and use the designatory letters ACA. Some senior members of the Institute may be elected Fellows and use the letters FCA.
United Kingdom
In the UK there are no licence requirements for individuals to describe themselves or to practise as accountants, but to use the description "Chartered Accountant" they must be members of one of the following organisations:
The Institute of Chartered Accountants in England & Wales (ICAEW) (designatory letters ACA or FCA);
The Association of Chartered Certified Accountants (ACCA) (designatory letters ACCA or FCCA);
The Institute of Chartered Accountants of Scotland (ICAS) (designatory letters CA); or
Chartered Accountants Ireland (CAI, which is an Irish rather than a UK body but covers Northern Ireland as well as the Republic of Ireland), designatory letters ACA or FCA).
(Although other UK accounting bodies were also formed by Royal Charter, they grant separate designations to their members.)
The three Institutes above admit members, who become Chartered Accountants, only after passing examinations and undergoing a period of relevant work experience. The ICAEW requires that students complete 15 examinations as well as 450 days of relevant work experience. Once admitted, members are expected to comply with ethical guidelines and gain appropriate continuing professional development. Fully qualified members of the ICAEW and CAI earn the designation ACA (Associate Chartered Accountant). After 10 years' membership, members are invited to apply for fellowship of their Institute and earn the designation FCA (Fellow Chartered Accountant).
Tasin Alif-Articled, AMC, ICAB
Worldwide Network of Institutes of Chartered Accountants
Bahamas Institute of Chartered Accountants
Canadian Institute of Chartered Accountants
Certified General Accountants (Canada)
Chartered Accountants Ireland
Institute of Chartered Accountants of Australia
Institute of Chartered Accountants of Bangladesh
Institute of Chartered Accountants of Barbados
Institute of Chartered Accountants of Belize
Institute of Chartered Accountants of Bermuda
Institute of Chartered Accountants of the Eastern Caribbean
Institute of Chartered Accountants in England & Wales
Institute of Chartered Certified accountants of UK
Institute of Chartered Accountants of Ghana
Institute of Chartered Accountants of Guyana
Institute of Chartered Accountants of India
Institute of Chartered Accountants of Jamaica
Institute of Chartered Accountants of Namibia
Institute of Chartered Accountants of Nepal
Institute of Chartered Accountants of Nigeria
Institute of Chartered Accountants of Pakistan
Institute of Chartered Accountants of Scotland
Institute of Chartered Accountants of Sierra Leone
Institute of Chartered Accountants of Sri Lanka
Institute of Chartered Accountants of Trinidad and Tobago
Institute of Chartered Accountants of Zimbabwe
New Zealand Institute of Chartered Accountants
South African Institute of Chartered Accountants
Zambia Institute of Chartered Accountants
Tasin Alif-Articled, AMC, ICAB
Networks of Professional Accountants
Around the world
[Alphabetically]
A
Institute of Authorized Chartered Auditors of Albania
American Institute of Certified Public Accountants
Arab Society for Certified Accountants
Association of Accounting Technicians
Association of Authorised Public Accountants
Association of Chartered Certified Accountants
Association of Government Accountants
Association of International Accountants
Institute of Chartered Accountants Australia
CPA Australia
Australian Chapter of the ICAI
B
Bahamas Institute of Chartered Accountants
Institute of Chartered Accountants of Bangladesh
Institute of Cost and Management Accountants of Bangladesh
Institute of Chartered Accountants of Barbados
Institute of Chartered Accountants of Belize
C
California Society of Certified Public Accountants
Institute of Chartered Accountants of the Caribbean
Cayman Islands Society of Professional Accountants
Certified Public Accountants Association
Chartered Institute of Management Accountants
Chartered Institute of Public Finance and Accountancy
Chinese Institute of Certified Public Accountants
E
Institute of Chartered Accountants of the Eastern Caribbean
Institute of Chartered Accountants in England and Wales
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F Florida Institute of CPAs
G
Institute of Chartered Accountants of Ghana
Institute of Chartered Accountants of Guyana
H Hong Kong Institute of Certified Public Accountants
I
CFA Council of India
CPA Council of India
Institute of Chartered Accountants of India
Indiana CPA Society
ISACA
Institute of Accounting Technicians
Institute of Certified Management Accountants
Institute of Certified Practising Accountants
Institute of Cost Accountants of India
Institute of Financial Accountants
Institute of Internal Auditors
Institute of Management Accountants
Institute of Public Accountants
International Association for Accounting Education & Research
Iraqi Union of Accountants and Auditors
Accounting Technicians Ireland
Chartered Accountants Ireland
Institute of Certified Public Accountants in Ireland
J Institute of Chartered Accountants of Jamaica
L Liberian Institute of Certified Public Accountants
M Malaysian Institute of Accountants
Maryland Association of CPAs
Minnesota Society of Certified Public Accountants
Myanmar Institute of Certified Public Accountants
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N
Institute of Chartered Accountants of Namibia
National Association of Black Accountants
Institute of Chartered Accountants of Nepal
New Zealand Institute of Chartered Accountants
New Zealand Institute of Certified Professional Accountants
Association of National Accountants of Nigeria
Financial Reporting Council of Nigeria
Institute of Chartered Accountants of Nigeria
Nigerian Accounting Association
O Ordem dos Revisores Oficiais de Contas
Ordem dos Técnicos Oficiais de Contas
Oregon Society of Certified Public Accountants
P Institute of Certified Public Accountants of Pakistan
Institute of Chartered Accountants of Pakistan
Institute of Cost and Management Accountants of Pakistan
Pakistan Institute of Public Finance Accountants
Philippine Institute of Certified Public Accountants
S Institute of Chartered Accountants of Scotland
Ordre National des Experts Comptables et Comptables Agréés du Sénégal
Institute of Chartered Accountants of Sierra Leone
Institute of Certified Public Accountants of Singapore
Society of Incorporated Accountants
South African Institute of Chartered Accountants
South African Institute of Professional Accountants
Institute of Chartered Accountants of Sri Lanka
T Institute of Chartered Accountants of Trinidad and Tobago
Ordre des Experts Comptables de Tunisie
W Association of Accountancy Bodies in West Africa
Wisconsin Institute of Certified Public Accountants
Z Zambia Institute of Chartered Accountants
Institute of Chartered Accountants of Zimbabwe
Tasin Alif-Articled, AMC, ICAB
Big Four audit firms In the world
The vast majority of audits of publicly traded corporations are performed by just a handful of accounting firms. Known as the ‘Big
4’, these firms completely dominate the industry, auditing more than 80 percent of all US public companies. In addition, these
mammoth organizations advise on tax and offer a wide range of management and assurance services. Although usually identified as single companies, each one of the Big 4 Accounting Firms is actually
a network of independent corporations who have entered into agreements with one another to set quality standards and share a
common name. The Big Four are the four largest international professional services networks, offering audit, assurance, tax, consulting, advisory, actuarial, corporate finance, and legal services.
Public Info of
Big 4 The Big Four firms are shown below, with their latest publicly available data.
Rank Firm Employees Headquarters
1 Deloitte 200,000 United States
2 PwC 184,000 United Kingdom
3 Ernst & Young 175,000 United Kingdom
4 KPMG 155,000 Netherlands
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Structures of
Big 4
None of the Big Four firms is a single firm; rather, they are professional services networks. Each is a network of firms, owned and managed independently, which have entered into agreements with other member firms in the network to share a common name, brand and quality standards. Each network has established an entity to co-ordinate the activities of the network.
Deloitte LLP
Deloitte LLP is the number one firm in the United States. The company began as the separate companies of William Deloitte, Charles Haskins, Elijah Sells, and George Touche. The three companies eventually merged to become Deloitte & Touche. Today the company is known primarily as Deloitte LLP, and has four subsidiaries: Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Financial Advisory Services LLP and Deloitte Tax LLP. Over time the company has merged with other companies or bought them out completely and created subsidiaries to become one of the biggest firms in the world. The company is one consistently voted as one of the best
employers to work for by Fortune Magazine. They hire many of their entry-level employees through universities where they have programs. In 2012 the company built Deloitte University to train its current and future employees. They also offer internships and training seminars at the University. They are hoping to reach out to broader spectrum of people who are looking to work in the industry. Because the company has 4 subsidiaries, they offer a wide range of employment opportunities. A prospective employee can work in categories such as consulting, financial advisory services, taxes, growth enterprise, and many more. Deloitte has several recruiting teams that visit college campuses across the country, hoping to recruit those who have taken classes involved in their partnership program. Some of the universities that have these programs are Columbia Business School and Duke University. However, there are more than 20 schools that offer Deloitte accounting curriculum. Deloitte and its subsidiaries have more than 600 offices in more than 150 countries.
Tasin Alif-Articled, AMC, ICAB
PricewaterhouseCoopers PWC (PricewaterhouseCoopers) is ranked as the number two accounting firm in the United States. The company founded by Samuel Lowell Price began in London 1849. The company grew over the years, merging with Holyland and Waterhouse , then a final merger game in 1998 when Price Waterhouse and Coopers & Lybrand came together to create PricewaterhouseCoopers. The firm went on to shorten its brand name to PwC in 2010, however PricewaterhouseCoopers remains as the full legal name of the organization and is the name that is used by PwC firms to sign company audits. Like Deloitte, PwC has seminars and training programs for its current and prospective employees. The difference is that their program is online, free, and available to the public. Those who are looking to earn CPE credits (Continuing Professional Education) can do so on the PwC Open University website . In this respect, PwC might have a leg up on their competition because people can access the material right from their home and it doesn’t cost them anything. The company also has campus events at colleges such as Virginia Tech throughout the year. PwC offers a plethora of services to their clients including Audit & Assurance, consulting, IFRS reporting, tax services, and others. This is great for current and potential employees of the company because it gives a wide range of areas they can specialize in. Working for PwC means that you will work in one of the most diverse environments, they are ranked number two in Diversity Inc. magazine out of 50 companies.
Ernst & Young Ernst & Young is rated number three out of the top 100 accounting firms in the United States. The firm was formed by the merger of two companies, Arthur Young & company and Ernst & Ernst. Interestingly enough Arthur Young and Alwen Ernst never met in life. Their companies merged in 1989 to form Ernst & Young, long after the two had passed away. Both men opened their original firms with their brothers, and passed away within days of each other. Today this big 4 firm stands tall and is located in more than 150 countries with more than 700 offices. They offer a
plethora of services such as assurance, taxes, advisement, transactions, and many more. Offering such a wide range of services allows the company to cater to a very diverse group of individuals and companies alike. They are rated number four in DiversityInc Magazine’s top 50 places to work for diversity. Having so many areas of interest, anyone in the accounting trade is sure to find a position that suites their specialization. Ernst & Young offers training programs online and on the job, however the materials and class resources are not available to the public. This could be detrimental to the company in the future as PwC offers all of their materials and even classes online for free and to the general public. Like Deloitte & PwC, Ernst & Young does hold college recruiting events across the country every year where they hire in entry-level associates.
Tasin Alif-Articled, AMC, ICAB
KPMG
KPMG is the number four firm of the big four with more than 670 offices located in over 150 countries. The firm was originally established in 1911 when William Barclay Peat & co. merged with Marwick Mitchell & Co. to form Peat Marwick. In 1987 the firm merged with KMG to form what is now known as KPMG. The firm changed their name a few times over the years but ultimately decided to stick with KPMG. The firm has been consistently voted as one of the best places to work by DiversityInc Magazine and currently holds the number 23 spot on the list. Which means it hosts a very culturally diverse work environment and works with companies that are not yet as successful by hiring them for services and goods. The company offers three main lines of service including audits, advisory services, and taxes. When those are broken down, there are plenty of different positions once could hold with the company. KPMG has a website that offers free webcasts, self-education, and other resources for those who wish to learn online. Utilizing these tools allows college students and current professionals to earn CPE’s. In addition, to online tools, the firm also offers in person classes, seminars, and symposiums that may also offer CPE’s. Like the other big three big 4 accounting firms, KPMG does much of its recruiting on college campuses, seeking out the best and brightest to add to their big 4 firm.
Tasin Alif-Articled, AMC, ICAB
Network of Big four firms In the World
Country Deloitte PwC Ernst & Young KPMG
Argentina Deloitte & Co. S.R.L Pricewaterhouse & Co. S.R.L. Ernst & Young KPMG
Bangladesh Hoda Vasi Chowdhury & Co.
A. Qasem & Co. (AQC) S. F. Ahmed & Co. Rahman Rahman Huq
Brazil Deloitte PwC EY KPMG
China Deloitte Hua Yong PricewaterhouseCoopers Zhong Tian
Ernst & Young Hua Ming
KPMG Hua Zhen
Egypt Kamel Saleh Mansour & Co. Allied for Accounting and Auditing (Emad Ragheb)
Hazem Hassan
El Salvador DTT El Salvador, S.A. de C.V.
PricewaterhouseCoopers El Salvador
Ernst & Young El Salvador, S.A. de C.V.
KPMG, S.A.
Finland Deloitte & Touche Oy PricewaterhouseCoopers Oy Ernst & Young Oy KPMG Oy Ab
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Hong Kong Deloitte PricewaterhouseCoopers Ernst & Young KPMG
India Deloitte Haskins & Sells, P C Hansotia, C C Chokshi & Co, S.B. Billimoria, M.Pal & Co., Fraser & Ross and Touche Ross & co and A.F Ferguson, Deloitte Touche Tohmatsu, Deloitte & Touche Consulting, Deloitte Audit & Enterprise Risk Services
Price Waterhouse, Price Waterhouse & Co., Lovelock & Lewes, and Dalal & Shah,Pricewaters house Coopers, Pricewaterhouse Coopers Service Delivery Centre
S.R.Batliboi & Co. LLP, S.R.Batliboi & Associates LLP, S.V.Ghatalia & Associates LLP, S R B C & CO LLP, Ernst & Young LLP, PDS Legal
BSR & Co
Indonesia KAP Osman Bing Satrio & Eny
KAP Tanudiredja, Wibisana & Rekan
KAP Purwantono, Suherman & Surja
KAP Sidharta dan Widjaja
Israel Deloitte Brightman Almagor Zohar
Kesselman & Kesselman, PwC Israel
Kost, Forer, Gabbay & Kasierer (Ernst & Young Israel)
KPMG Somekh Chaikin
Italy Deloitte Touche Tohmatsu
Pricewaterhouse Coopers Reconta Ernst & Young SpA, Ernst & Young Financial Business Advisors SpA,
KPMG
Japan Deloitte Touche Tohmatsu Kansa Houjin Tohmatsu
PricewaterhouseCoopers Aarata Aarata Kansa Houjin
Ernst & Young ShinNihon LLC ShinNihon Yugen-sekinin Kansa Houjin
KPMG AZSA LLC (formerly KPMG AZSA & Co.) Azsa Kansa Houjin
Jordan Deloitte Touche (M.E) PwC Ernst & Young KPMG
Kenya Deloitte & Touche (E.A) PwC Ernst & Young KPMG
Lebanon Deloitte Touche (M.E) PwC Ernst & Young KPMG PCC
Malaysia Deloitte KassimChan PricewaterhouseCoopers Ernst & Young KPMG
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Mexico Galaz, Yamazaki, Ruiz Urquiza, S.C.
PricewaterhouseCoopers México Mancera S.C. KPMG Cárdenas Dosal, S.C.
Morocco Deloitte Touche (M.E) PwC Ernst & Young KPMG
Nigeria Akintola Williams Deloitte
PwC Nigeria Ernst & Young KPMG
Pakistan M. Yousuf Adil Saleem & Co.
A. F. Ferguson & Co. Ernst & Young Ford Rhodes Sidat Hyder
KPMG Taseer Hadi & Co.
Palestine Deloitte Touche (M.E) PwC Ernst & Young none
Philippines Navarro Amper & Co (formerly Manabat Delgado Amper & Co.)
Isla Lipana & Co. Sycip Gorres Velayo & Co.
Manabat Sanagustin & Co.
Saudi Arabia
Deloitte & Touche Bakr Abulkhair & Co
PricewaterhouseCoopers LLP Ernst & Young Saudi Arabia
KPMG Al Fozan & Al Sadhan
South Africa
Deloitte Touche Tohmatsu
PwC Ernst & Young KPMG
South Korea
Anjin LLC Samil LLC Hanyoung LLC Samjong LLC
Sri Lanka SJMS Associates (independent correspondent firm)
PwC Ernst & Young KPMG
Sweden Deloitte Touche Tohmatsu
Öhrlings PricewaterhouseCoopers
Ernst & Young KPMG
Syria Deloitte (M.E) - Nassir Tamimi Chartered Accountant
Pricewaterhousecoopers Abdul Kader Hussarieh and partners
Mejanni & Co. Charted Accountants and
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Consultants LLC
Thailand Deloitte Touche Tohmatsu Jaiyos
PricewaterhouseCoopers Ernst & Young KPMG Phoomchai
Taiwan Deloitte. PricewaterhouseCoopers Taiwan Ernst & Young KPMG
Turkey DRT Bagimsiz Denetim ve S.M.M. A.S.
Basaran Nas Bagimsiz Denetim ve SMMM A.S.
Güney Bagimsiz Denetim ve S.M.M. A.S.
Akis Bagimsiz Denetim ve S.M.M. A.S.
Uzbekistan Deloitte Touche Tohmatsu
ASC PricewaterhouseCoopers Evan Young
Venezuela Lara Marambio & Asociados
Espiñeira Pacheco y Asociados (PricewaterhouseCoopers)
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The Top 50 Chartered Accountants firms in 2013 Rank 2013 Name of firm Year end
1 PwC 30/06/12
2 Deloitte 31/05/12
3 KPMG 30/09/12
4 Ernst & Young 30/06/12
5 Grant Thornton UK 30/06/13
6 BDO 30/06/13
7 RSM Tenon Group 31/12/12
8 Smith & Williamson 30/04/13
9 Baker Tilly 31/03/12
10 Moore Stephens UK 31/12/12
11 Mazars 31/08/13
12 Haines Watts 31/03/13
13 Crowe Clark Whitehill 30/04/13
14 Saffery Champness 31/03/13
15 Begbies Traynor 30/04/13
16 UHY Hacker Young 30/04/13
17 Kingston Smith 30/04/13
18 Zolfo Cooper 31/03/12
19 MHA MacIntyre Hudson 31/03/13
20 Johnston Carmichael 31/05/13
21 Wilkins Kennedy 30/04/13
22 Chantrey Vellacott DFK 31/12/13
23 Menzies 30/06/12
24 Francis Clark 31/03/13
25 Buzzacott 30/09/12
26 TaxAssist Accountants 31/12/12
27 HW Fisher & Company 30/04/12
28 FRP Advisory 30/04/13
29 Price Bailey 31/03/13
30 Frank Hirth 30/06/13
31 Reeves & Co 31/05/13
32 SJD Accountancy 31/10/13
33 Rawlinson & Hunter -
34 Armstrong Watson 31/03/13
35 Haysmacintryre 31/03/13
36 Duncan & Toplis 31/03/13
37 Hazlewoods 30/04/13
38 Streets 30/06/13
39 Anderson Anderson & Brown 31/03/13
40 Bishop Fleming 31/05/13
41 Littlejohn 31/05/12
42 Cooper Parry 30/04/13
43 Lovewell Blake 30/09/12
44 Leonard Curtis 30/04/13
45 Larking Gowen 31/03/13
46 The Old Mill -
47 Mercer & Hole 31/03/12
48 ASE 31/12/12
49 Shipleys 30/04/13
50 Barnes Roffe 31/12/12
Tasin Alif-Articled, AMC, ICAB
Ending The need for trusted, thorough and visionary expertise has never been greater. Today the Chartered Accountant is
one of the most sought-after professional qualifications across the world for people in accountancy, finance and business. Chartered Accountants brings together the leading institutes of Chartered Accountants from around the world to support, develop and promote the vital role that Chartered Accountants play throughout the global economy. Connecting hundreds of thousands of members and students, promote the commitment of our global membership to the highest standards of professional and ethical practice - create greater opportunities globally for those seeking to become or develop as Chartered Accountants – and those looking to train or employ them - share expertise and innovation to
maintain Chartered
Accountancy’s position as the preeminent qualification for those in accountancy, finance and business. Together, we’re committed to ensuring that the members continue to stand apart – defining excellence throughout their career, throughout the world.
By
Tasin Alif Chartered Accountancy (CA) Article Student Under the Supervision of
Mr. AK Abdul Matin FCA Principle & Managing Partner of
A. Matin & Co. Chartered Accountants A partnership firm under
The Institute of Chartered Accountants of Bangladesh (ICAB) Dhaka, Bangladesh Contract ID of Tasin Alif Cell: +8801927826928 E-mail: [email protected]