chartered accountant

chartered accountant
CA The designation of *public accountants in the United Kingdom and many former British colonies. Roughly equivalent to the U.S. term *Certified Public Accountant, the status of chartered accountant is generally awarded following examination success and a period of relevant professional experience. In the British Isles the principal professional organizations for CAs are the *Institute of Chartered Accountants in England and Wales, the *Institute of Chartered Accountants of Scotland, and the *Institute of Chartered Accountants in Ireland. The term "chartered accountant" is named for the royal charters used in the United Kingdom and the former British Empire to incorporate the professional institutes. As a result, many former British colonies share the same terminology: Chartered accountants are found, for example, in Canada (the *Canadian Institute of Chartered Accountants), India (the *Institute of Chartered Accountants of India), and South Africa (the * South African Institute of Chartered Accountants). Some former British colonies, however, have adopted the U.S. terminology of the Certified Public Accountant. An example is Kenya (the *Institute of Certified Public Accountants of Kenya). Further reading: Matthews et al. (1998)

Auditor's dictionary. 2014.

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  • chartered accountant — /ˌtʃɑ:təd ə kaυntənt/ noun an accountant who has passed the professional examinations and is a member of the Institute of Chartered Accountants. Abbreviation CA …   Dictionary of banking and finance

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