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Institute Of Chartered Accountants In England And Wales
The Institute of Chartered Accountants in England and Wales (ICAEW) is a professional membership organisation that promotes, develops and supports chartered accountants and students around the world. As of July 2022, it has over 198,000 members and students in 147 countries. ICAEW was established by royal charter in 1880. Overview The institute is a member of the Consultative Committee of Accountancy Bodies (CCAB), formed in 1974 by the major accountancy professional bodies in the UK and Ireland. The fragmented nature of the accountancy profession in the UK is in part due to the absence of any legal requirement for an accountant to be a member of one of the many Institutes, as the term ''accountant'' does not have legal protection. However, a person must belong to ICAEW, ICAS or CAI to hold themselves out as a '' chartered accountant'' in the UK (although there are other chartered bodies of British qualified accountants whose members are likewise authorised to conduct restric ...
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Royal Charter
A royal charter is a formal grant issued by a monarch under royal prerogative as letters patent. Historically, they have been used to promulgate public laws, the most famous example being the English Magna Carta (great charter) of 1215, but since the 14th century have only been used in place of private acts to grant a right or power to an individual or a body corporate. They were, and are still, used to establish significant organisations such as boroughs (with municipal charters), universities and learned societies. Charters should be distinguished from royal warrants of appointment, grants of arms and other forms of letters patent, such as those granting an organisation the right to use the word "royal" in their name or granting city status, which do not have legislative effect. The British monarchy has issued over 1,000 royal charters. Of these about 750 remain in existence. The earliest charter recorded on the UK government's list was granted to the University of C ...
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Professional Bodies
A professional is a member of a profession or any person who works in a specified professional activity. The term also describes the standards of education and training that prepare members of the profession with the particular knowledge and skills necessary to perform their specific role within that profession. In addition, most professionals are subject to strict codes of conduct, enshrining rigorous ethical and moral obligations. Professional standards of practice and ethics for a particular field are typically agreed upon and maintained through widely recognized professional associations, such as the IEEE. Some definitions of "professional" limit this term to those professions that serve some important aspect of public interest and the general good of society.Sullivan, William M. (2nd ed. 2005). ''Work and Integrity: The Crisis and Promise of Professionalism in America''. Jossey Bass.Gardner, Howard and Shulman, Lee S., The Professions in America Today: Crucial but Fragile. Da ...
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Hundred Group
The Hundred Group, also referred to as "The 100 Group", represents the views of the Finance Directors of FTSE 100 and several large UK private companies. In 2018, their member companies represented around 90% of the market capitalisation of the FTSE 100, collectively employing 6% of the UK workforce and in 2018, paid or generated, taxes equivalent to 12.6% of total UK Government receipts. Objectives of the Hundred Group The main purpose of The Hundred Group is to provide a forum for discussion and to make contributions and representations on issues of importance for financial management. Members are actively involved to ensure that the views of users and preparers of accounts are fully understood. Submissions are made to Government and other organisations highlighting the practical implications of existing financial procedures, related legislation and proposed changes. The Hundred Group is made up of a Main committee and four sub-committees covering the topics of Financial Repor ...
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Confédération Fiscale Européenne
CFE Tax Advisers Europe, formally known as Confédération Fiscale Européenne (CFE), is a Brussels-based umbrella association of European tax advisers. It was founded in 1959. CFE's members are 33 national tax adviser organisations from 26 European countries, representing more than 200,000 tax advisers. CFE strives to contribute to the co-ordination and development of tax law in Europe by sharing the unique insight of our members with European institutions, and to promote the co-ordination of national laws that govern and safeguard the tax adviser profession. Structure The General Assembly is the governing body of CFE Tax Advisers Europe, in which each member state is able to be represented by up to six delegates, and observers countries by up to two delegates. The primary responsibilities of the General Assembly are to decide on the acceptance of members and observers, to approve amendments to the governing statutes, to adopt the business report of the Executive Board and to approv ...
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International Financial Reporting Standards
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. They are particularly relevant for companies with shares or securities listed on a public stock exchange. IFRS have replaced many different national accounting standards around the world but have not replaced the separate accounting standards in the United States where U.S. GAAP is applied. History The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework. These were looked to by many national accounting standard-set ...
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Test (assessment)
An examination (exam or evaluation) or test is an educational assessment intended to measure a test-taker's knowledge, skill, aptitude, physical fitness, or classification in many other topics (e.g., beliefs). A test may be administered verbally, on paper, on a computer, or in a predetermined area that requires a test taker to demonstrate or perform a set of skills. Tests vary in style, rigor and requirements. There is no general consensus or invariable standard for test formats and difficulty. Often, the format and difficulty of the test is dependent upon the educational philosophy of the instructor, subject matter, class size, policy of the educational institution, and requirements of accreditation or governing bodies. A test may be administered formally or informally. An example of an informal test is a reading test administered by a parent to a child. A formal test might be a final examination administered by a teacher in a classroom or an IQ test administered by a psych ...
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William Whitfield (architect)
Sir William Whitfield (21 October 1920 – 16 March 2019) was a British architect and town planner. Early life Whitfield was born in Stockton-on-Tees into a coal-owning family and studied architecture at King's College, Newcastle (later the Newcastle University School of Architecture, Planning and Landscape), where he was admitted at the unusually early age of 16, and where he later studied Town Planning after the Second World War. Career Whitfield designed the Glasgow University Library (1968) and the Hunterian Museum and Art Gallery Extension at the University of Glasgow (1962–81), as well as an extension to the Newcastle University Students' Union building (1964) and University Theatre (now unrecognisable and called the Northern Stage). He designed the Business School and the Science Library at Durham University (both now extended). In 1970 a major bush-hammered concrete Brutalist extension to Whitfield's design was opened at Arthur Beresford Pite and John Belcher' ...
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Victorian Baroque Architecture
The Baroque Revival, also known as Neo-Baroque (or Second Empire architecture in France and Wilhelminism in Germany), was an architectural style of the late 19th century. The term is used to describe architecture and architectural sculptures which display important aspects of Baroque style, but are not of the original Baroque period. Elements of the Baroque architectural tradition were an essential part of the curriculum of the École des Beaux-Arts in Paris, the pre-eminent school of architecture in the second half of the 19th century, and are integral to the Beaux-Arts architecture it engendered both in France and abroad. An ebullient sense of European imperialism encouraged an official architecture to reflect it in Britain and France, and in Germany and Italy the Baroque Revival expressed pride in the new power of the unified state. Notable examples * Akasaka Palace (1899–1909), Tokyo, Japan * Alferaki Palace (1848), Taganrog, Russia * Ashton Memorial (1907 ...
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Trollope & Colls
Trollope & Colls was once one of the United Kingdom's largest construction companies. History The Company was formed in 1903, out of the merger of ''George Trollope & Sons'' (founded by Joseph Trollope, a wallpaper hanger, in 1778) and ''Colls & Sons'' (founded by Benjamin Colls, a painter and decorator, in 1840). The merged firm started to specialise in civil engineering and during the First World War undertook pioneering work on reinforced concrete Reinforced concrete (RC), also called reinforced cement concrete (RCC) and ferroconcrete, is a composite material in which concrete's relatively low tensile strength and ductility are compensated for by the inclusion of reinforcement having hig .... In 1969 the Company was acquired by Trafalgar House. By 1994 it was the largest contractor in the United Kingdom by turnover. On 18 April 1996 Norwegian shipbuilding and engineering group Kvaerner acquired ''Trafalgar House Construction'', as the business became known, as part ...
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John Belcher (architect)
John Belcher (10 July 1841 – 8 November 1913) was an English architect, and president of the Royal Institute of British Architects. He designed Chartered Accountants Hall (1890), one of the first neo-baroque buildings in London, and many of his later commissions are prime examples of lavish Edwardian municipal architecture. He was also known as a singer, cello player and conductor. Early life Belcher was born in Southwark, London on 10 July 1841. His father (1816–1890) of the same name was an established architect. They lived at 60 Trinity Church Square from 1849 to 1852. They had previously lived nearby at 3 Montague Terrace (now 8 Brockham Street), where Belcher was born in 1841. The son was articled with his father, spending two years in France from 1862, where he studied contemporary architecture, apparently more concerned with that promoted by Baron Haussman and Emperor Napoleon III than historic buildings. Career In 1865, Belcher was made a partner with his ...
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Oxford Dictionary Of National Biography
The ''Dictionary of National Biography'' (''DNB'') is a standard work of reference on notable figures from British history, published since 1885. The updated ''Oxford Dictionary of National Biography'' (''ODNB'') was published on 23 September 2004 in 60 volumes and online, with 50,113 biographical articles covering 54,922 lives. First series Hoping to emulate national biographical collections published elsewhere in Europe, such as the '' Allgemeine Deutsche Biographie'' (1875), in 1882 the publisher George Smith (1824–1901), of Smith, Elder & Co., planned a universal dictionary that would include biographical entries on individuals from world history. He approached Leslie Stephen, then editor of the ''Cornhill Magazine'', owned by Smith, to become the editor. Stephen persuaded Smith that the work should focus only on subjects from the United Kingdom and its present and former colonies. An early working title was the ''Biographia Britannica'', the name of an earlier eightee ...
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Mary Harris Smith
Mary Harris Smith (27 November 1844 - 13 October 1934) was an accountant and entrepreneur. She became the first woman to complete the Institute of Chartered Accountants in England and Wales qualification but was denied membership because she was a woman. When the Sex Disqualification (Removal) Act was passed in 1919, Harris Smith became the world's first female Chartered Accountant. Early life Mary Harris Smith was born to Susanna and Henry Smith in Kingsland, London in November 1844. She developed an interest in accounting from helping her banker father with bookkeeping work that he brought home. When Harris Smith was sixteen, she studied mathematics at King's College School. She went on to take some of the first bookkeeping classes run by the Society for Promoting the Employment of Women (SPEW) in 1860. Career Smith worked for a mercantile firm in the City of London for nine years and then went to work as an accountant for the Royal School of Art Needlework. She al ...
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