Editing Accountant (section)

==United Kingdom and Ireland==
{{main|British qualified accountants}}
* A '''[[Chartered Accountant]]''' must be a member of one of the following:
** the [[Institute of Chartered Accountants in England and Wales]] (ICAEW) (designatory letters ACA or FCA)
** the [[Institute of Chartered Accountants of Scotland]] (ICAS) (designatory letters CA)
** [[Chartered Accountants Ireland]] (CAI)
** a recognised equivalent body from another Commonwealth country (designatory letters being CA (name of country) e.g. CA (Australia))
* A '''[[Chartered Certified Accountant]]''' must be a member of the [[Association of Chartered Certified Accountants]] (designatory letters ACCA or FCCA).
* A '''Chartered Management Accountant''' must be a member of the [[Chartered Institute of Management Accountants]] (designatory letters ACMA or FCMA).
* A '''Chartered Public Finance Accountant''' must be a member of the [[Chartered Institute of Public Finance and Accountancy]] (designatory letters CPFA).
* An '''International Accountant''' is a member of the [[Association of International Accountants]] (designatory letters AAIA or FAIA). 
* An '''Incorporated Financial Accountant''' is a member of the [[Institute of Financial Accountants]] (designatory letters IFA, AFA or FFA).
* A '''Certified Public Accountant''' may be a member of the [[American Institute of Certified Public Accountants]] (designatory letters AICPA) or its equivalent in another country, and is usually designated as such after passing the [[Uniform Certified Public Accountant Examination]]. (designatory letters CPA)
* A '''Public Accountant''' may be a member of the [[Institute of Public Accountants]] (designatory letters AIPA, MIPA or FIPA).
*'''Registered Qualified Accountant''' may be a member of [[Accountants Institute]] (designatory letters '''RQA''', and '''FQA''' for Fellow Members),<ref>{{Cite web |url=http://accountants-institute.com/public/about-ai |title=Accountants Institute |access-date=2019-03-30 |archive-date=2021-02-24 |archive-url=https://web.archive.org/web/20210224075520/http://accountants-institute.com/public/about-ai |url-status=live }}</ref><ref>{{Cite web|url=https://www.ipo.gov.uk/tmcase/Results/1/UK00003113408|title=Intellectual Property Office|last=United Kingdom|first=Intellectual Property Office, Concept House, Cardiff Road, Newport, NP10 8QQ.|website=www.ipo.gov.uk|language=en|access-date=2016-04-11|archive-date=2023-07-01|archive-url=https://web.archive.org/web/20230701102036/https://trademarks.ipo.gov.uk/ipo-tmcase/page/Results/1/UK00003113408|url-status=live}}</ref>{{importance inline|date=April 2016}} based in Slovenia

Excepting the Association of Certified Public Accountants, each of the above bodies admits members only after passing examinations and undergoing a period of relevant work experience. Once admitted, members are expected to comply with ethical guidelines and gain appropriate professional experience.

Chartered, Chartered Certified, Chartered Public Finance, and International Accountants engaging in practice (i.e. selling services to the public rather than acting as an employee) must gain a "practising certificate" by meeting further requirements such as purchasing adequate insurance and undergoing inspections.

The ICAEW, ICAS, ICAI, ACCA and AAPA are five Recognised Supervisory Bodies ('''RSB''') in the UK. A member of one of them may also become a ''Statutory Auditor'' in accordance with the Companies Act, providing they can demonstrate the necessary professional ability in that area and submit to regular inspection. It is illegal for any individual or firm that is not a Statutory Auditor to perform a company audit.<ref>{{cite web|url=http://www.auditregister.org.uk/Forms/RSBList.aspx|title=Recognised Supervisory Body List|website=www.AuditRegister.org.uk|access-date=2 August 2017|archive-date=26 September 2014|archive-url=https://web.archive.org/web/20140926153516/http://www.auditregister.org.uk/Forms/RSBList.aspx|url-status=live}}</ref><ref>{{cite web|url=https://www.frc.org.uk/Our-Work/Conduct/Professional-oversight/Oversight-of-Audit.aspx|title=FRC|first=FRC web|last=team|website=www.FRC.org.uk|access-date=2 August 2017|archive-date=3 August 2017|archive-url=https://web.archive.org/web/20170803052542/https://www.frc.org.uk/Our-Work/Conduct/Professional-oversight/Oversight-of-Audit.aspx|url-status=live}}</ref>

The ICAEW, ICAS, ICAI, ACCA, AIA and CIPFA are six recognised qualifying bodies statutory ('''RQB''') in the UK. A member of one of them may also become a ''Statutory Auditor'' in accordance with the Companies Act, providing they are a member of one of the five Recognised Supervisory Bodies '''RSB''' mentioned above.

All six RQBs are listed under EU mutual recognition directives to practise in 27 EU member states and individually entered into agreement with the Hong Kong Institute of Certified Public Accountants (HKICPA).

Further restrictions apply to accountants who carry out insolvency work.

In addition to the bodies above, technical qualifications are offered by the [[Association of Accounting Technicians]], ACCA and AIA, which are respectively called AAT Technician, CAT ([[Certified Accounting Technician]]) and IAT (International Accounting Technician).