Recognised Qualifying Body
- Recognised Qualifying Body
- RQB
A statutorily recognized organization for the licensing of external auditors in the United Kingdom. Based on the provisions of the United Kingdom’s Companies Act 1989, the British Department of Trade and Industry is responsible for designating professional bodies as RQBs. There were five such bodies at the time of this writing: The *Institute of Chartered Accountants in England and Wales, the *Institute of Chartered Accountants in Scotland, the *Institute of Chartered Accountants in Ireland, the *Association of Chartered Certified Accountants, and the *Association of International Accountants. Membership of an RQB does not in itself license individuals to conduct external audits. The normal criteria for an individual to register as an external auditor through an RQB is success in a certification program followed by a period of relevant, supervised work experience.
Auditor's dictionary.
2014.
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