The Royal Association of chartered certified accountants (ACCA) was founded in 1904. She is an internationally recognized symbol of expertise in the field of accounting. In April 2010, the Association was one of the fastest growing accounting associations in the world. At that time the organization numbered 147,000 members and 424,000 students in 170 countries.
The term "Royal" in the ACCA qualification appeared after 1974 Her Majesty Queen Elizabeth granted this Association a Royal patent.
"Certified Royal Buhgalter" (ACCA) is a legally protected term. Specialists in accounting who call themselves certified by the Royal accountants must be members of ACCA and in their practice to comply with the ACCA rules. Accountant ACCA must have a certificate to allow practical activities to be insured in case of occurrence of legal responsibility and regularly submit documentation on their activities for review.
Public interests are wadowski in the work of ACCA. In this regard, the Association provides regular and well-organized support to its accountants.
ACCA is a professional qualification on a specialty "accounting". Having passed 14 exams in this specialty and worked 2 years as an accountant under the academic guidance of the teacher, the student becomes a certified Royal accountant.
The current program includes 14 exams and the educational process consists of the following modules:
Base module (BM) - 9 exams:
Professional module (PM) - 5 exams:
Three compulsory written examination:
Four written exam of choice, of which you need to pass only 2:
To obtain the ACCA qualification exams in the following subjects: financial accounting, management accounting, financial reporting, taxation, corporate law, audit and assurance and financial management.
ACCA is constantly improving and complements the content of the examination courses. The last changes were in 1994, 2001 and 2007. The redesigned program includes a modern developedtki in the field of accounting and sistematizirovat written examinations in the professional module.
Worldwide exams ACCA give up twice a year – in June and December.
The training program ACCA is useful and effective for any accountant.