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ICAEW
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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chartered Accountants Hall
Chartered Accountants' Hall is a Grade II* listed building located at 1 Moorgate Place in the City of London. It is the headquarters of the Institute of Chartered Accountants in England & Wales (ICAEW). The Hall is one of the richest examples of late Victorian architecture in the City and has been praised for its seamless integration of sculpture. It established the fame of its architect, John Belcher. Chartered Accountants' Hall was Belcher's first building in a more monumental Baroque Revival style, drawing on Baroque architecture which he had studied while travelling in Europe. Some sources attribute the building as a joint design by Belcher in conjunction with Arthur Beresford Pite, who was a partner in Belcher's practice. The two men were friends and admired each other's work. A pupil of Belcher's at the time claimed that Pite's energy and personality had "very strongly" influenced Belcher and had left its impression above all on the Chartered Accountants building. In ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
British Qualified Accountants
British qualified accountants are full voting members of United Kingdom professional bodies that evaluate individual experience and test competencies for accountants. The term ''accountant'' does not have the same legal protection in the United Kingdom as that given to other professions such as doctors and lawyers. Only certain functions are restricted to professionally qualified accountants; for example, individuals who operate in the areas of audit and insolvency must be registered, and only members of certain accountancy bodies are eligible for such registration. If working in public practice, these qualified accountants must comply with additional regulations such as holding professional indemnity insurance (as accountants are one of the professions most at risk of professional indemnity) and submitting to regular and independent inspections. CCAB-qualified accountants is an informal shorthand for full members of any of the UK accountancy bodies formed by royal charter. All six ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Chartered Accountants Of Scotland
The Institute of Chartered Accountants of Scotland (ICAS) is the world's first professional body of Chartered Accountants (CAs). It is a regulator, educator, influencer and thought leader. ICAS act as a thought leader and voice of the professional business community. Although other British accounting bodies use the title Chartered Accountant, the CA designation is unique to ICAS in the UK. ICAS has more than 21,000 members and students worldwide. ICAS provides support, advice and services to its CAs throughout their professional lives. ICAS members are business advisors, business leaders and entrepreneurs. They play leading roles in 80% of the FTSE 100 companies. Half of ICAS members are based in Scotland; the other half work in England and around the globe.{{cite web, title=About ICAS, url=http://www.scottish.parliament.uk/s4/committees/eet/inquiries/ScotlandBill/documents/ICAS.pdf, work=Submission from ICAS on Corporation Tax Reform, publisher=Scottish Parliament, access-date ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Consultative Committee Of Accountancy Bodies
The Consultative Committee of Accountancy Bodies (CCAB) is an umbrella group of chartered professional bodies of British qualified chartered accountants. Members Since 2012, CCAB has five member bodies: * Association of Chartered Certified Accountants (ACCA) * Chartered Institute of Public Finance and Accountancy (CIPFA) * Institute of Chartered Accountants in England and Wales (ICAEW) * Chartered Accountants Ireland (CAI, formerly ICAI) * Institute of Chartered Accountants of Scotland (ICAS) There was previously a sixth founder member, the Chartered Institute of Management Accountants (CIMA). CIMA gave notice in March 2011 of its intention to leave the CCAB. The five remaining bodies committed themselves to ensure that the CCAB "is the sole voice for the profession on those issues which affect our combined membership." Many job advertisements for accountants in the United Kingdom used to specify "CCAB qualified" in cases where an employer wishes to hire a professional accountant, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Audit
A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organization. In providing an opinion whether financial statements are fairly stated in accordance with accounting standards, the auditor gathers evidence to determine whether the statements contain material errors or other misstatements.Arens, Elder, Beasley; Auditing and Assurance Services; 14th Edition; Prentice Hall; 2012 Overview The audit opinion is intended to provide reasonable assurance, but not absolute assurance, that the financial statements are presented fairly, in all material respects, and/or give a true and fair view in accordance with the financial re ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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