Professional Accountants

Professional accountants can be found through many different routes, the first being The Association of Authorised Public Accountants (AAPA) which was founded in 1978. AAPA is, therefore, a company limited by guarantee and registered in England. While maintaining its own separate and distinctive identity constitutionally, AAPA now benefits from a wide range of authorization and support facilities through the ACCA. AAPA is a member of the European Federation of Accountants and Auditors for small and medium-sized enterprises an umbrella organisation for accountancy bodies. Others associations for professional accountants include two which our staff here at Applegate Accountants are members of, these are the AAT (the Association of Accountings technicians).

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Established in 1980 to provide a recognised professional qualification and membership body for accounting technicians, they are a worldwide organisation with more than 100,000 members. The other organisation for professional accountants is the Chartered Institute of Management Accountants (CIMA), CIMA was founded in its current form in 1919 under the title "The Institute of Cost and Works Accountants" (ICWA). Its main focus is in the improvement of accounting technique for use in the internal control of manufacturing, service and public sector operations.

It developed a position as the leading professional body in the areas of product costing, budgeting, management accounting, investment appraisal and business decision making. All accountants must work to the Generally Accepted Accounting Principles (GAAP) as this ensures that the accountants work to certain standards and guidelines. These are all recognised qualifications with the field of accountancy.

Professional Accountants

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