| 词条 | Institute of Chartered Accountants Australia |
| 释义 |
}}{{Use dmy dates|date=October 2011}}{{Use Australian English|date=October 2011}}{{Infobox organization | name = | pronounce = | native_name = | native_name_lang = | nickname = | named_after = | image = InstituteofCharteredAccountantsinAustralia.jpg | image_size = | alt = | caption = | logo = | logo_size = | logo_alt = | logo_caption = | abbreviation = ICAA | motto = Nec Timens Nec Favens (Without fear, Without favour) | predecessor = Australasian Corporation of Public Accountants | merged = | successor = | formation = {{Start date|df=yes|1928|06|19}} | founder = | founding_location = | extinction = | merger = | type = | tax_id = | registration_id = | status = Chartered body | purpose = | headquarters = | location = | coords = | region = Australia | services = | products = | methods = | fields = | membership = 61,000 | membership_year = | language = | owner = | sec_gen = | leader_title = | leader_name = | leader_title2 = | leader_name2 = | leader_title3 = | leader_name3 = | leader_title4 = | leader_name4 = | board_of_directors = | key_people = | main_organ = | parent_organization = | subsidiaries = | secessions = | affiliations = | budget = | budget_year = | revenue = | revenue_year = | disbursements = | expenses = | expenses_year = | endowment = | endowment_year = | staff = | staff_year = | volunteers = | volunteers_year = | students = 12,000 | students_year = | website = {{url|http://www.charteredaccountants.com.au}} | remarks = | formerly = | footnotes = }} The Institute of Chartered Accountants in Australia (the Institute) was the professional accounting body representing Chartered Accountants in Australia before it merged with the New Zealand Institute of Chartered Accountants to become Chartered Accountants Australia and New Zealand. It had over 61,000 members and some 12,000 students. It was one of three major legally recognised Professional Accountancy bodies in Australia. The others being CPA Australia and Institute of Public Accountants.[1][2] It is a founding member of the Global Accounting Alliance (GAA).[3] Members of the Institute are part of the international accounting coalition of the world’s premier accounting bodies, the GAA. Chartered Accountants audit 100 per cent of the Top ASX-listed companies in Australia. In November 2013 Members of The Institute of Chartered Accountants in Australia and the New Zealand Institute of Chartered Accountants voted yes on a proposal to create One New Institute: "Chartered Accountants Australia and New Zealand".[4] New Zealand Institute of Chartered Accountants and the Institute of Chartered Accountants in Australia (ICAA) amalgamated to become Chartered Accountants Australia and New Zealand. HistoryCorporation of Accountants of AustraliaThe Corporation of Accountants of Australia was granted the official coat of arms by the College of Arms in 1905.[5] In 1906, the Corporation of Accountants of Australia and the Sydney Institute of Public Accountants moved to create a national accounting body of all practising public accountants in Australia.[6] Australasian Corporation of Public AccountantsIn 1907, negotiations between the Corporation of Accountants of Australia, the Sydney Institute of Public Accountants and the Institutes in Melbourne, resulted in the formation of the Australasian Corporation of Public Accountants (ACPA) on June 14. The ACPA membership was composed exclusively of practising public accountants.[6] Institute of Chartered Accountants in AustraliaThe Institute of Chartered Accountants in Australia was formed with the granting of a Royal Charter on 19 June 1928, to Thomas Brentnall, George Mason Allard and Henry Joshua Wise on behalf of the public accountants of Australia.[7][8] The ICAA was the first accountancy body outside the United Kingdom to receive a Royal Charter.[9] On 26 October 1929 The Earl Marshal of England granted the current arms to the Institute.[10] The arms include the Latin motto 'Nec Timens Nec Favens' which translates to 'Without Fear or Favour'. The Institute now operates under a Supplemental Royal Charter (amended from time to time) granted by the Governor-General on behalf of Queen Elizabeth II on 19 August 2005.[11] Chartered Accountants Australia and New ZealandAfter voting on the merger with the New Zealand Institute of Chartered Accountants the bodies formed Chartered Accountants Australia and New Zealand 31 December 2014. CA ANZ is a professional body of over 120,000 Chartered Accountants around the world. CA ANZ focuses on the education and lifelong learning of its members, and on advocacy and thought leadership in areas of public interest and business. Admission to membershipTo become a member of the Institute, Chartered Accountants complete the Chartered Accountants Program which includes study of the Graduate Diploma in Chartered Accounting (GradDipCA) and three years of practical experience. Entry to the Program is available for graduates who hold an accounting degree, however those holding non-accounting degrees may also be permitted entry after some additional requirements are met. Accounting degreeTo take this path you will have either a bachelor or master's degree in commerce, business or accounting from an Institute accredited Australian university. The commerce and business degrees will require a major in accounting, in order to qualify. Non Accounting degreeThere are three routes for non-accounting graduates can take to qualify for the Chartered Accountants Program:
Graduate Diploma in Chartered AccountingThe GradDipCA component of the Chartered Accountants Program consists of the following five modules which each take approximately 14 weeks of part-time study to complete:
The Institute is the only Australian professional accounting body that is a government accredited Higher Education provider. Unlike other Australian accounting designations, the Chartered Accountants Program leads to the awarding of a Graduate Diploma. The Australian Chartered Accountant qualification is recognised as an “approved qualification” - a significant requirement for auditor registration purposes in the UK. Practical experienceTo meet the practical experience requirements to become a Chartered Accountant in Australia, you must:
MembershipThere are a number for different membership categories:
Continuing educationChartered Accountants continue their education to ensure they are able to provide the highest standards of integrity and professionalism. A Chartered Accountant must complete a total of 120 hours of Continuing Professional Education every three years.[12] Ethical StandardsThe institute collaborates with CPA Australia and the Institute of Public Accountants in supporting the Accounting Professional & Ethical Standards Board (APESB), founded in 2006. APESB publishes ethics-related standards that must be followed by accountants in Australia based on the international standards published by the International Ethics Standards Board for Accountants (IESBA).[13][14] See also
References1. ^ASIC Website 2. ^Australians Accountants Directory 3. ^{{cite web | url=http://www.globalaccountingalliance.com/globalaccountingalliance/Alliance-Members | title=Alliance Members | publisher=Global Accounting Alliance | accessdate=12 December 2013}} 4. ^{{cite web | url=http://www.brw.com.au/p/professions/accountants_vote_yes_to_trans_tasman_IGAgmpm5z3ewYnh98mbJVM | title=Accountants vote yes to trans-Tasman Institute. Next stop: Asia | work=BRW | date=1 November 2013 | accessdate=12 December 2013 | author=Khadem, Nassim}} 5. ^{{cite book | url=https://archive.org/stream/bookofpublicarms00foxd#page/8/mode/2up | title=The book of public arms : a complete encyclopedia of all royal, territorial, municipal, corporate, official, and impersonal arms | publisher=London, Edinburgh : T.C. & E.C. Jack | author=Fox-Davies, Arthur Charles | year=1915 | location=London | pages=8}} 6. ^1 {{cite journal | url=http://ro.uow.edu.au/accfinwp/14 | title=Accounting by Women: Fear, Favour and the Path to Professional Recognition for Australian Women Accountants | publisher=School of Accounting & Finance, University of Wollongong | journal=Working Paper 14 | year=2007 | accessdate=12 December 2013 | author=Cooper, K.}} 7. ^{{cite journal | url=http://ro.uow.edu.au/accfinwp/68 | title=Some Professionalisation Strategies Of Australian Accountancy | publisher=School of Accounting & Finance, University of Wollongong | journal=Working Paper 2 | year=1995 | accessdate=12 December 2013 | author=Cooper, K.}} 8. ^{{cite journal | issn=1548-6583 | url=http://www.davidpublishing.org/DownLoad/?id=7815 | title=The Accounting Profession: A Descriptive Study of the Common and Code Law Countries | author=Altintas, Nalan | journal=Journal of Modern Accounting and Auditing |date=July 2012 | volume= 8 | issue= 7 | pages=932–950}} 9. ^{{cite book | url=http://www.cengagebrain.com/content/jones82010_0170182010_02.01_chapter01.pdf | title=Financial Accounting Theory, 3rd Edition | publisher=Cengage Learning Australia | author=Jones, Stewart | year=2010 | location=Victoria Australia | isbn=9780170182010}} 10. ^{{cite journal | title=Comparative Professional Accountancy - Australia | author=Murphy, Mary | journal=The Accounting Review |date=Jan 1959 | volume=34 | issue=1 | pages=46–51|jstor = 241140}} 11. ^ 12. ^{{cite web | url=http://www.charteredaccountants.com.au/Members/Training-requirements/How-to-meet-the-requirements/FAQs-Training-requirements | title=FAQs Training requirements | publisher=ICAA | accessdate=12 December 2013}} 13. ^{{cite web |url=http://www.apesb.org.au/apesb-content/47/about-us |title=About APESB |publisher=APESB |accessdate=2011-06-08}} 14. ^{{cite web |url=http://www.apesb.org.au/apesb-content/48/APESB-at-a-Glance |title=APESB at a Glance |publisher=APESB |accessdate=2011-06-08}} External links
4 : Accounting in Australia|Organisations based in Australia with royal patronage|1928 establishments in Australia|Member bodies of the International Federation of Accountants |
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