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Chartered Accountants in the UK - What are they?

In the UK, for an accountant to be called a Chartered Accountant they must be members of one of the following organisations:

• the Institute of Chartered Accountants in England & Wales (ICAEW) (designatory letters ACA or FCA)
• the Institute of Chartered Accountants of Scotland (ICAS) (designatory letters CA)
• the Institute of Chartered Accountants in Ireland (ICAI) (which is a UK body as it operates in Northern Ireland, designatory letters ACA or FCA)

Each of the above admit members, who become Chartered Accountants in the UK, only after passing examinations and undergoing a period of relevant work experience.

The ICAEW requires that students complete 15 examinations as well as 3240 hours of relevant work experience. Fully qualified members of the ICAEW earn the designation ACA (Associate Chartered Accountant).

After 10 years membership, members are invited to apply for fellowship of the Institute and earn the designation FCA (Fellow Chartered Accountant).

Chartered Accountants in the UK must gain a "practising certificate" by meeting further requirements such as purchasing adequate insurance and undergoing regular inspections if they wish to undertake public practice work (i.e. selling services to the public rather than acting as an employee).

Further restrictions apply to accountants who work as insolvency practitioners.
There is another accountancy body called The Association of Chartered Certified Accountants (ACCA), which has similar entitlements and responsibilities. Its members are Chartered Certified Accountants. As they may not call themselves Chartered Accountants, the former name 'Certified Accountants' is sometimes still used for brevity.

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• All of our chartered accountants in the UK, are thorough professionals, a lot of whom arecertified by one of the following professional bodies:
  
  ICAEW (Institute of Chartered Accountants)
  CIOT (Chartered Institute of Accountants)
  ACCA (Association of Chartered Certified Accountants)

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