Chartered Certified Accountant
Chartered Certified Accountant (designatory letters ACCA or FCCA) was historically seen as a British qualified accountant designation awarded by the Association of Chartered Certified Accountants (ACCA). However, although ACCA is UK based, it is a global body for professional accountants with 200,000 qualified members and 486,000 students globally. Support offices/centres exist in 91 countries
The term Chartered Certified Accountant was introduced in 1996. Prior to that date, ACCA members were known as Certified Accountant. It is still permissible for an ACCA member to use this term. Members of ACCA with post-qualification experience of more than five years and have completed the required continued professional development are designated Fellows, and use the designatory letters FCCA in place of ACCA.
The term Chartered refers to the Royal Charter granted by Her Majesty Queen Elizabeth II of the United Kingdom.
Chartered Certified Accountants work in all fields of business and finance. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies.
Since Chartered Certified Accountant is a legally protected term, individuals who describe themselves as such must be members of ACCA. If they carry out public practice engagements, they must comply with additional regulations such as holding a practising certificate, being insured against any possible liability claims and submitting to inspections.
The current syllabus is made up of 13 examinations, although some exemptions are available. The papers are split into two levels:
The fundamental level: 9 examinations consisting of
F1 - Accountant in Business
F2 - Management Accounting
F3 - Financial Accounting
F4 - Corporate and Business Law
F5 - Performance Management
F6 - Taxation
F7 - Financial Reporting
F8 - Audit and Assurance
F9 - Financial Management
The Professional level - 5 examinations:
three compulsory papers:
SBL-Strategic business leader.
SBR-Strategic business Repotting.
four optional papers, of which two must be selected:
P4 - Advanced Financial Management
P5 - Advanced Performance Management
P6 - Advanced Taxation
P7 - Advanced Audit and Assurance
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