ABSTRACT

Professional accounting staff are professionally qualified accountants, usually a member of one of the six UK chartered accounting bodies:

Chartered Association of Certified Accountants (ACCA); Chartered Institute of Public Finance and Accountancy (CIPFA); Chartered Institute of Management Accountants (CIMA); Institute of Chartered Accountants in England and Wales (ICAEW); Institute of Chartered Accountants in Scotland (ICAS); Institute of Chartered Accountants in Ireland (ICAI).