Editing Accounting (section)

=== Professional qualifications ===
{{Main|Chartered accountant|Certified Public Accountant}}
{{See also|Professional certification #Accountancy, auditing and finance}}
Professional accounting qualifications include the [[chartered accountant]] designations and other qualifications including certificates and diplomas.<ref name="ACCA Qualifications">{{cite web |url=http://www.accaglobal.com/gb/en/qualifications/glance.html |title=Accountancy Qualifications at a Glance |year=2014 |website=ACCA |access-date=4 January 2014 |archive-date=6 January 2014 |archive-url=https://web.archive.org/web/20140106005500/http://www.accaglobal.com/gb/en/qualifications/glance.html |url-status=live }}</ref> 
In Scotland, chartered accountants of [[Institute of Chartered Accountants of Scotland|ICAS]] undergo [[Continuous professional development|Continuous Professional Development]] and abide by the ICAS code of ethics.<ref>{{Cite web|url=https://www.icas.com/ethics/icas-code-of-ethics|title=ICAS code of ethics|last=Kyle|first=McHatton|website=www.icas.com|language=en|access-date=18 October 2018|archive-date=18 October 2018|archive-url=https://web.archive.org/web/20181018201603/https://www.icas.com/ethics/icas-code-of-ethics|url-status=live}}</ref> In England and Wales, chartered accountants of the [[Institute of Chartered Accountants in England and Wales|ICAEW]] undergo annual training, and are bound by the ICAEW's [[code of ethics]] and subject to its disciplinary procedures.<ref name="ICAEW Chartered">{{cite web|url=http://www.icaew.com/en/qualifications-and-programmes/better-qualified/ |title=ACA – The qualification of ICAEW Chartered Accountants |year=2014 |website=ICAEW |access-date=4 January 2014 |url-status=dead |archive-url=https://web.archive.org/web/20131011082948/http://www.icaew.com/en/qualifications-and-programmes/better-qualified/ |archive-date=11 October 2013 }}</ref>

In the [[United States]], the requirements for joining the [[American Institute of Certified Public Accountants|AICPA]] as a [[Certified Public Accountant]] are set by the Board of Accountancy of each [[U.S. state|state]], and members agree to abide by the AICPA's [[Code of conduct|Code of Professional Conduct]] and Bylaws.

The ACCA is the largest global accountancy body with over 320,000 members, and the organisation provides an 'IFRS stream' and a 'UK stream'. Students must pass a total of 14 exams, which are arranged across three levels.<ref>{{Cite news|url=https://www.careersinaudit.com/article/european-accounting-qualifications-explained/|title=European Accounting Qualifications Explained {{!}} CareersinAudit.com|work=CareersinAudit.com|access-date=13 December 2017|language=en-GB|archive-date=7 October 2018|archive-url=https://web.archive.org/web/20181007223203/https://www.careersinaudit.com/article/european-accounting-qualifications-explained/|url-status=live}}</ref>