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Assessing the chartered accountant for the future

Article Abstract:

The members of the Institute of Chartered Accountants in England and Wales agreed on a definition of 'the chartered accountant for the future' in the 1993 document 'Chartered Accountant - the Future of Our Qualification.' According to the endorsed definition, this chartered accountant must possess such characteristics as proven ability and intellectual capacity, an understanding of basic accounting principles, technical skills in accountancy, adequate experience in practical situations, and high personal standards. Changes in accounting examinations have been made to facilitate the evaluation of candidates for membership in the Institute according to its definition of the chartered accountant for the future. However, it has been pointed out that professional examinations do not measure all the relevant characteristics of such accountants. Suggestions for overcoming the limitations and risks of examinations are offered.

Author: Currie, Ray
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1995
Tests, problems and exercises, Evaluation, Institute of Chartered Accountants in England and Wales, Membership, Accountants

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US accountancy regulator branded unconstitutional

Article Abstract:

The US Free Enterprise Fund (FEF) has launched a legal challenge to the Sarbanes-Oxley Act, as the legislation created by US accountancy regulator, the Public Company Accounting Oversight Board (PCAOB), is unconstitutional. The PCAOB is unelected and unaccountable to any branch of government, can make rules and impose penalties, is strictly unaccountable, and as such is unconstitutional, as per Mallory Factor, chairman of the anti-tax lobby group.

Author: Reynolds, Bob
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
United States, Interpretation and construction, Powers and duties, Accounting law, Public Company Accounting Oversight Board

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Body talk

Article Abstract:

The Professional Associations Research Network defines professional body as a gateway to education or experience, a register of members, a code of conduct for members, and a system to maintain standards. The challenges for all professional bodies are to be more influential and to work together to benefit society as a whole.

Author: Reynolds, Bob
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
Trade and professional associations, Professional development

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Subjects list: Accounting, Professional associations
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