[2] Chartered accountants work in all fields of business and finance, including auditing, taxation, financial and general management.
They facilitate special interest groups (for instance, entertainment and media, or insolvency and restructuring) which lead in their fields.
[9] On 28 June 2016, the Association of Chartered Certified Accountants (ACCA) and CA ANZ announced a strategic alliance to provide an opportunity for dual membership of both bodies, which will add value for the members locally and globally.
ACCA members resident in Australia and New Zealand will be invited to apply for CA membership and CA ANZ members will be invited to apply for ACCA membership, subject to meeting the eligibility criteria of the other body.
In order to become a member, a candidate requires an undergraduate degree plus experience and, depending on the province, additional education.
Candidates in all provinces are required to pass the three-day Uniform Evaluation (UFE) now Common Final Examination (CFE).
[citation needed] Chartered Accountants may also be members of the Chamber of Auditors of the Czech Republic (KACR),[13] with whom the ICAEW launched its ACA qualification in 2015.
Alternatively, graduates may train as an articled assistant for three years in a chartered firm before final exam or after completion of Intermediate of Cost Accountant or Company Secretary.
A comprehensive 100 hours of information technology training and an orientation programme for soft skills development have to be completed before being articled.
[17] However the CA certification is limited to the geographical boundary of India and is not valid in countries that follow different standards of accounting practice.
ICAP is the sole body and authority in Pakistan which has a mandate to regulate the accounting and auditing profession[20] in the country.
ISCA and the SAC have worked to raise the profile and promote the Singapore CA Qualification for international recognition.
In 2013, holders of Association of Chartered Certified Accountants (ACCA) and CPA Australia have until 31 December 2016 and existing students have until 31 December 2018 to complete the ICPAS PAC and qualify for the "Chartered Accountant of Singapore" professional designation through the previous transitional arrangements.
The Training Outside Public Practice (TOPP) programme has a financial management focus; TOPP trainees can thus become Chartered Accountants with a more limited knowledge and experience of auditing than those who undergo the TIPP programme, but with a more extensive financial management and business experience.
A review is not an attest function and can be performed by accountants who are members of bodies that are registered in terms of the Close Corporations Act of 1984, which include SAIBA, CIMA, SAICA, SAIPA and ACCA.
Chartered accountants holding practising certificates may also become Registered Auditors, who are able to perform statutory financial audits in accordance with the Companies Act, No.
The Institute of Chartered Accountants in England and Wales is an awarding body, conferring the postnominals ACA and FCA.