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Institute Of Chartered Accountants In England And Wales
The Institute of Chartered Accountants in England and Wales (ICAEW) is a professional membership organisation that promotes, develops and supports chartered accountants and students around the world. As of December 2024, it has over 210,000 members and students in 150 countries. ICAEW was established by Royal Charter in 1880. Overview The institute is a member of the Consultative Committee of Accountancy Bodies (CCAB), formed in 1974 by the major accountancy professional bodies in the UK and Ireland. The fragmented nature of the accountancy profession in the UK is in part due to the absence of any legal requirement for an accountant to be a member of one of the many Institutes, as the term ''accountant'' does not have legal protection. However, a person must belong to ICAEW, ICAS or CAI to hold themselves out as a '' chartered accountant'' in the UK (although there are other chartered bodies of British qualified accountants whose members are likewise authorised to conduct re ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Royal Charter
A royal charter is a formal grant issued by a monarch under royal prerogative as letters patent. Historically, they have been used to promulgate public laws, the most famous example being the English Magna Carta (great charter) of 1215, but since the 14th century have only been used in place of private acts to grant a right or power to an individual or a body corporate. They were, and are still, used to establish significant organisations such as boroughs (with municipal charters), university, universities, and learned society, learned societies. Charters should be distinguished from royal warrant of appointment, royal warrants of appointment, grant of arms, grants of arms, and other forms of letters patent, such as those granting an organisation the right to use the word "royal" in their name or granting city status in the United Kingdom, city status, which do not have legislative effect. The British monarchy list of organisations in the United Kingdom with a royal charter, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Professional Bodies
A professional association (also called a professional body, professional organization, or professional society) is a group that usually seeks to further a particular profession, the interests of individuals and organisations engaged in that profession, and the public interest. In the United States, such an association is typically a nonprofit business league for tax purposes. In the UK, they may take a variety of legal forms. Roles The roles of professional associations have been variously defined: "A group of people in a learned occupation who are entrusted with maintaining control or oversight of the legitimate practice of the occupation;" also a body acting "to safeguard the public interest;" organizations which "represent the interest of the professional practitioners," and so "act to maintain their own privileged and powerful position as a controlling body." Professional associations are ill defined although often have commonality in purpose and activities. In the UK the Sc ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Professional Oversight Board
The Financial Reporting Council (FRC) is an independent regulator in the UK and Ireland based in London Wall in the City of London, responsible for regulating auditors, accountants and actuaries, and setting the UK's Corporate Governance and Stewardship Codes. The FRC seeks to promote transparency and integrity in business by aiming its work at investors and others who rely on company reports, audits and high-quality risk management. In December 2018, an independent review of the FRC, led by Sir John Kingman, recommended its replacement by a new Audit, Reporting and Governance Authority, a recommendation that the government agreed to follow in March 2019 but later delayed. Ireland adopted the FRC's auditing framework in 2017. Structure The FRC is a company limited by guarantee, and is funded by the audit profession, who are required to contribute under the provisions of the Companies Act 2006 and by other groups subject to, or benefitting from FRC regulation. Its board of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Confédération Fiscale Européenne
CFE Tax Advisers Europe, formally known as Confédération Fiscale Européenne (CFE), is a Brussels-based umbrella association of European tax advisers. It was founded in 1959. CFE's members are 33 national tax adviser organisations from 26 European countries, representing more than 200,000 tax advisers. Structure The General Assembly is the governing body of CFE Tax Advisers Europe, in which each member state is able to be represented by up to six delegates, and observers countries by up to two delegates. The primary responsibilities of the General Assembly are to decide on the acceptance of members and observers, to approve amendments to the governing statutes, to adopt the business report of the Executive Board and to approve the accounts and budget for the CFE. The Executive Board is in charge of the day to day work of CFE Tax Advisers Europe and reports to the General Assembly. The Board monitors developments in taxation law and the profession within Europe, and devises and mana ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Financial Reporting Standards
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. They are particularly relevant for companies with shares or securities publicly listed. IFRS have replaced many different national accounting standards around the world but have not replaced the separate accounting standards in the United States where US GAAP is applied. History The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework. These were looked to by many national accounting standard-setters in developing n ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Test (assessment)
An examination (exam or evaluation) or test is an educational assessment intended to measure a test-taker's knowledge, skill, aptitude, physical fitness, or classification in many other topics (e.g., beliefs). A test may be administered verbally, on paper, on a computer, or in a predetermined area that requires a test taker to demonstrate or perform a set of skills. Tests vary in style, rigor and requirements. There is no general consensus or invariable standard for test formats and difficulty. Often, the format and difficulty of the test is dependent upon the educational philosophy of the instructor, subject matter, class size, policy of the educational institution, and requirements of accreditation or governing bodies. A test may be administered formally or informally. An example of an informal test is a reading test administered by a parent to a child. A formal test might be a final examination administered by a teacher in a classroom or an IQ test administered by a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
William Whitfield (architect)
Sir William Whitfield (21 October 1920 – 16 March 2019) was a British architect and town planner. Early life Whitfield was born in Stockton-on-Tees into a coal-owning family and studied architecture at King's College, Newcastle (later the Newcastle University School of Architecture, Planning and Landscape), where he was admitted by a special dispensation at the unusually early age of 15, and where he later studied Town Planning after the Second World War. Career Whitfield designed the Glasgow University Library (1968) and the Hunterian Museum and Art Gallery Extension at the University of Glasgow (1962–81), as well as an extension to the Newcastle University Students' Union building (1964) and University Theatre (now unrecognisable and called the Northern Stage). He designed the business school and the science library at Durham University (both now extended) as well as the departments of geography and psychology, and was a co-author of the 1969 development plan for the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Victorian Baroque Architecture
The Baroque Revival, also known as Neo-Baroque (or Second Empire architecture in France and Wilhelminism in Germany), was an architectural style of the late 19th and early 20th centuries. The term is used to describe architecture and architectural sculptures which display important aspects of Baroque style, but are not of the original Baroque period. Elements of the Baroque architectural tradition were an essential part of the curriculum of the École des Beaux-Arts in Paris, the pre-eminent school of architecture in the second half of the 19th century, and are integral to the Beaux-Arts architecture it engendered both in France and abroad. An ebullient sense of European imperialism encouraged an official architecture to reflect it in Britain and France, and in Germany and Italy the Baroque Revival expressed pride in the new power of the unified state. Notable examples * Akasaka Palace (1899–1909), Tokyo, Japan * Alferaki Palace (1848), Taganrog, Russia * Ashton Memorial ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Trollope & Colls
Trollope & Colls was a British construction company. In the latter decades of the 20th century, it was one of the nation's largest construction companies. The firm was created in 1903 from the merger of ''George Trollope & Sons'' and ''Colls & Sons'', two established construction companies. During the World War I, First World War, Trollope & Colls undertook pioneering work on reinforced concrete. During the interwar period, it sought out work internationally in places such as the Far East. The firm was heavily involved in the reconstruction efforts following the Second World War. It was acquired by the British conglomerate Trafalgar House (company), Trafalgar House in 1969. During the early 1990s, the company was reorganised, its two main arms being merged, its management centered around new headquarters, and it was rebranded as ''Trafalgar House Construction''. On 18 April 1996, the Norway, Norwegian shipbuilding and engineering group Kvaerner acquired Trafalgar House and its sub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
John Belcher (architect)
John Belcher (10 July 1841 – 8 November 1913) was an English architect, and president of the Royal Institute of British Architects. He designed Chartered Accountants Hall (1890), one of the first neo-baroque buildings in London, and many of his later commissions are prime examples of lavish Edwardian municipal architecture. He was also known as a singer, cello player and conductor. Early life Belcher was born in Southwark, London on 10 July 1841. His father (1816–1890) of the same name was an established architect. They lived at 60 Trinity Church Square from 1849 to 1852. They had previously lived nearby at 3 Montague Terrace (now 8 Brockham Street), where Belcher was born in 1841. The son was articled with his father, spending two years in France from 1862, where he studied contemporary architecture, apparently more concerned with that promoted by Baron Haussman and Emperor Napoleon III than historic buildings. Career In 1865, Belcher was made a partner with his f ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Oxford Dictionary Of National Biography
The ''Dictionary of National Biography'' (''DNB'') is a standard work of reference on notable figures from History of the British Isles, British history, published since 1885. The updated ''Oxford Dictionary of National Biography'' (''ODNB'') was published on 23 September 2004 in 60 volumes and online, with 50,113 biographical articles covering 54,922 lives. First series Hoping to emulate national biography, biographical collections published elsewhere in Europe, such as the (1875), in 1882 the publisher George Murray Smith, George Smith (1824–1901), of Smith, Elder & Co., planned a universal dictionary that would include biographical entries on individuals from world history. He approached Leslie Stephen, then editor of the ''Cornhill Magazine'', owned by Smith, to become the editor. Stephen persuaded Smith that the work should focus only on subjects from the United Kingdom and its present and former colonies. An early working title was the ''Biographia Britannica'', the na ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Mary Harris Smith
Mary Harris Smith (27 November 1844 – 13 October 1934) was an accountant and entrepreneur. She became the first woman to complete the Institute of Chartered Accountants in England and Wales qualification but was denied membership because she was a woman. When the Sex Disqualification (Removal) Act was passed in 1919, Harris Smith became the world's first female Chartered Accountant. Early life Mary Harris Smith was born to Susanna and Henry Smith in Kingsland, London in November 1844. She developed an interest in accounting from helping her banker father with bookkeeping work that he brought home. When Harris Smith was sixteen, she studied mathematics at King's College School. She went on to take some of the first bookkeeping classes run by the Society for Promoting the Employment of Women (SPEW) in 1860. Career Smith worked for a mercantile firm in the City of London for nine years and then went to work as an accountant for the Royal School of Art Needlework. She als ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
