Professional Documents
Culture Documents
Australia[edit]
In Australia, there are three legally recognised local professional accounting bodies which all enjoy
the same recognition and can be considered as "qualified accountant": the Institute of Public
Accountants (IPA), CPA Australia (CPA) and the Chartered Accountants Australia and New
Zealand (CAANZ). Other international bodies such as ACCA (The Association of Chartered Certified
Accountants) and Institute of Chartered Accountants in England and Wales (ICAEW) enjoy
recognition for the purposes of supporting their members in their careers. For instance, ACCA has
achieved recognition by the Tax Practitioner Board, as Tax and BAS agents, in 2010.
Bangladesh[edit]
Main article: Accountancy profession in Bangladesh
Chartered accountancy is governed in Bangladesh by the Institute of Chartered Accountants of
Bangladesh (ICAB).
And The Institute of Cost and Management Accountants of Bangladesh (ICMAB) offers management
accountant studies in Bangladesh.
Canada[edit]
In Canada, a chartered professional accountant must be a member of the Chartered Professional
Accountants of Canada (designatory letters CPA).
Up to 2013, there were three nationally recognized accounting designations in Canada: Chartered
Accountant (CA), Certified General Accountant (CGA), and Certified Management Accountants
(CMA). The national CA and CGA bodies were created by Acts of Parliament in 1902 and 1913
respectively, The national CMA organization was established under the Canada Corporations Act in
1920.
In January 2012, following eight months of member and stakeholder consultation, the Canadian
Institute of Chartered Accountants (CICA), the Society of Management Accountants of Canada
(CMA Canada) and Certified General Accountants of Canada (CGA-Canada) issued A Framework
for Uniting the Canadian Accounting Profession under a new Canadian Chartered Professional
Accountant (CPA) designation. Chartered Professional Accountants of Canada (CPA Canada) was
established by CICA and CMA Canada on January 1, 2013, under the Canada Not-for-profit
Corporations Act, to support Canadian provincial accounting bodies that were unifying under the
CPA banner. CGA-Canada integrated with CPA Canada on October 1, 2014, completing the
unification of Canada’s accounting profession at the national level.
All recognized national and provincial accounting bodies in Canada have now unified under the CPA
banner. The Canadian CPA designation is held by more than 200,000 members in Canada and
around the world.