Chartered Accountancy worldwide

1. Chartered Accountants - CA
Worldwide
Tasin Alif-Articled, AMC, ICAB
Introductory Speech
In a complex global economy, talented, ethical and committed
professionals have never been more highly valued.
Chartered Accountants have been a mark of excellence across all
aspects of business and financial life for over 150 years. Today Chartered Accountants in 180 countries advice
organizations, lead major companies, shape economic policy and deliver effective financial management and
reporting. Chartered Accountants bring together the leading institutes of Chartered Accountants from around the
world to support, develop and promote the vital role that Chartered Accountants play throughout the global
economy.
Leadership, High performance,
Impact and commitment
You͛ll hear froŵ people who hold influential positions around the world as business
leaders, decision makers and trusted advisers. People who have enabled businesses,
institutions, individuals and communities to achieve their goals. That͛s the People who
are proud to be Chartered Accountants, the world class members of professional accountancy leaders around the
world.
Accountants
Qualified & Non qualified
Accountants can be classified into two categories one who are qualified under a
professional body of a country by attending the necessary exams second non
qualified who pursue the profession without being covered under any relevant statutory obligations. The
accountants who perform duties under a professional body can be held accountable for the professional
misconduct whereas non qualified accountants are not covered any relevant statute so their work is not under any
professional scrutiny.
Accountancy bodies
Worldwide
 Accounting standard-setting bodies  Auditing standards-setting bodies  Professional bodies

2. Accounting standard
Setting bodies Worldwide
Accounting standard setting bodies are national or international organizations that have been delegated
responsibility for setting Generally Accepted Accounting Principles by statute in a country or jurisdiction.
Accounting standard Setting bodies are as follows
International  The International Accounting Standards Board issues IFRS  The International Federation of Accountants (with its International Public
Tasin Alif-Articled, AMC, ICAB
Sector Accounting Standards Board - IPSASB) issues IPSAS for
Government/Public entities accounting.
Australia  Australian Accounting Standards Board
Canada  CICA's Accounting Standards Board "AcSB"
France  Autorité des Normes Comptables (ANC) (formerly the Conseil National de la
Comptabilité)
Germany  Accounting Standards Committee of Germany (ASCG, in German: DRSC)
India  National Advisory Committee on Accounting Standards (NACAS) with the
aide and advice of Institute of Chartered Accountants of India
Iran  Accounting Standards Board
Malaysia  Malaysian Accounting Standards Board
Malta  Maltese Accountancy Board
New Zealand  Accounting Standards Review Board
Nigeria  Financial Reporting Council of Nigeria
Saudi Arabia  Saudi Organization for Certified Public Accountants (SOCPA)
South Africa  South African Institute of Chartered Accountants (SAICA)
United
Kingdom and Ireland
 Accounting Standards Board
United States  Financial Accounting Standards Board (FASB)  AICPA Accounting Principles Board (APB)  Governmental Accounting Standards Board (GASB)  Federal Accounting Standards Advisory Board (FASAB)

3. Tasin Alif-Articled, AMC, ICAB
Auditing standards
Setting bodies
Pronouncements by the International Auditing and Assurance Standards Board (IAASB) govern audit, review and
other assurance services conducted in accordance with international standards. Most countries that have adopted
the International Standards on Auditing (ISAs) still retain the national auditing standards setting body to enact the
international standards in their country. Auditing Standard Setting bodies are as follows
International  International Auditing and Assurance Standards Board (IAASB) of
the International Federation of Accountants (IFAC).  INTOSAI for Government auditing by Supreme audit institutions (SAI)
Australia  AUASB - Auditing & Assurance Standards Board
Canada  Canadian Auditing and Assurance Standards Board
France  Compagnie nationale des commissaires aux comptes (CNCC)  Ordre des Experts-Comptables (OEC)  Institut Francais  des Auditeurs et Controleurs Internes (IFACI) (Unregulated Internal
Auditing Guidelines)
Hong Kong  Hong Kong Institute of Certified Public Accountants
India  Auditing & Assurance Standards Board of the The Institute of Chartered
Accountants of India
Malaysia  Malaysian Institute of Accountants
Nepal  Institute of Chartered Accountants of Nepal
South Africa  Public Accountants and Auditors Board
United
Kingdom and Ireland
 Auditing Practices Board
United States  Public Company Accounting Oversight Board - public companies  American Institute of Certified Public Accountants - general  Government Accountability Office - recipients of federal grants and
government organizations  Institute of Internal Auditors (IIA) (Unregulated Internal
Auditing Guidelines)  Information Systems Audit and Control Association (ISACA)
(Unregulated Information System Internal Auditing Guidelines)

4. Professional bodies of
Chartered Accountants
Tasin Alif-Articled, AMC, ICAB
The Institute of Chartered Accountants of
Scotland (ICAS) is the world's first professional body of accountants,
receiving its Royal Charter in 1854. The institute originated from
The Edinburgh Society of Accountants, formed in 1854, The Glasgow Institute
of Accountants and Actuaries, formed in 1854 & The Aberdeen Society of Accountants, formed in 1867 These three
bodies merged to form the Institute of Chartered Accountants of Scotland in 1951. It was the first to adopt the
designation "Chartered Accountant" and the designator letters "CA" are still an exclusive privilege in the UK for
members of the Scottish Institute. The title is an internationally recognized professional designation.
Chartered Accountants work in all fields of business and finance, including
audit, taxation, financial and general management. Some are engaged in public practice work, others work in the
private sector and some are employed by government bodies
Chartered Accountants'
institutes require members to undertake a minimum level of continuing professional development to stay
professionally competitive. They facilitate special interest groups (for instance, entertainment and media, or
insolvency and restructuring) which lead in their fields. They provide support to members by offering advisory
services, technical hiplines and technical libraries. They also offer opportunities for professional networking and
career and business development.
Professional accounting bodies globally have the
important mandate of representing, promoting and enhancing the global accountancy profession. At the national
leǀel, the professioŶal aĐĐouŶtiŶg ďody is the ǀoiĐe for the ŶatioŶ͛s professioŶal aĐĐouŶtaŶts; this iŶĐludes all
professional accountants both in practice and in business. Because they play different roles in the society, the
overall status of the accountancy profession can only be strengthened when both professional accountants in
practice and in business are well-perceived by society. Because professional accountants in business are often the
only members of staff who are professionally trained and qualified in accounting in the organization, they are
more likely to rely on their professional accounting body for assistance in carrying out their work. They will look to
the professional accounting body to provide them with the support and resources they need in doing their daily
jobs and to keep their skills up-to-date.

5. Tasin Alif-Articled, AMC, ICAB
Chartered Accountancy
In different countries
Australia
In Australia Chartered Accountants belong to the Institute of Chartered Accountants
in Australia and use the designatory letters CA. Institute of Public Accountants (IPA)
and CPA Australia is of equal legal status and recognition in Australia as Qualified
Professional Accountants.
Bangladesh
The Institute of Chartered Accountants of Bangladesh (ICAB) is the national
professional accounting body of Bangladesh established in 1973. It was established
under the Bangladesh Chartered Accountants Order 1973 (Presidential Order No. 2 of
1973). The Ministry of Commerce, Government of the People's Republic of
Bangladesh is the administrative Ministry of the ICAB. The mission of the ICAB is to
provide leadership in the development, enhancement and coordination of
the accountancy profession in Bangladesh in order to enable the profession to
provide services of consistently high quality in the public interest. Chartered
Accountants of Bangladesh use the designatory letters ACA or FCA. Chartered
Accountants may also be members of the Institute of Chartered Accountants in
England and Wales.
Bermuda
The Institute of Chartered Accountants of Bermuda works with the Canadian Institute
of Chartered Accountants and American Institute of Certified Public Accountants, and
is the sole organisation in Bermuda with the right to award the Chartered Accountant
(CA) designation.
Canada
Chartered Accountants belong to the Canadian Institute of Chartered
Accountants ("CICA") and Certified General Accountants (CGA) by way of membership
in at least one provincial/territorial institute (or order in Quebec). As of January 2013,
Canadian CA's have adopted the CPA (Chartered Professional Accountant)
designation.
Europe
Under the Mutual Recognition Directive, EEA and Swiss nationals holding a
professional qualification can become members of the equivalent bodies in another
member state. They must, however, pass an aptitude test in understanding local
conditions (which for accountants will include local tax and company law variations).
The local title is however not available for use if the professional does not choose to
join the local professional body. Cause within the EEA, only the UK and Ireland have
bodies that issue the Chartered Accountant title.

6. Pakistan
Institute of Chartered Accountants of Pakistan ("ICAP") was established under
The Chartered Accountants Ordinance, 1961 as a self regulatory body and it
operates under the CA Bye Laws 1983. ICAP members are currently working in 46
countries worldwide.
India
The Institute of Chartered Accountants of India which was established by an act of
Parliament under the Chartered Accountants Act, 1949 is the regulatory body by
which the profession of chartered accountancy is regulated in India. It has three
levels - CPT (Common Proficiency Test), IPCC (Integrated Professional
Competence Course) and the CA Final Exam. On clearing the second level, one is
required to serve 3 year training period as Article Clerk in an Auditing Firm, or
under a senior auditor. After the final exams also there is one month
communication training.
Nepal
In Nepal, the profession of chartered accountancy is regulated by the Institute of
Chartered Accountants of Nepal ICAN which was established by Parliament under
the Chartered Accountants Act 1997.
Ireland
In Ireland, Chartered Accountants are generally members of Chartered
Accountants Ireland and use the designatory letters ACA or FCA. Chartered
Accountants may also be members of the Institute of Chartered Accountants in
England and Wales or the Institute of Chartered Accountants of Scotland.
New Zealand
Chartered Accountants in New Zealand belong to the New Zealand Institute of
Chartered Accountants and use the designatory letters CA. Some senior members
may be elected Fellows and use the letters FCA.There is also a mid-tier
qualification called Associate Chartered Accountant with the designatory letters
ACA. Associate Chartered Accountants are not eligible to hold a Certificate of
Public Practice and therefore cannot offer services to the public.
South Africa
South African Institute of Chartered Accountants(SAICA) regulates the CA (SA)
designation In South Africa. To qualify as a CA (SA) one requires a specialized
bachelor's degree in accounting, followed by a Certificate in the Theory of
Accounting, or CTA; depending on the university, this is offered as a postgraduate
honors degree, or as a postgraduate diploma. This formal education is followed by
two external exams set by SAICA. A separate registration is needed for Chartered
Accountants wishing to act as auditors in public practice, namely the RA
(Registered Auditor). The RA designation is conferred by IRBA (Independent
Regulatory Board for Auditors). Chartered Accountants who are not registered
auditors may not act as or hold out to be auditors in public practice. In South
Africa the Companies Act was replaced, with effect July 2010, to allow companies
without a public interest to choose between an audit or an independent review. A
review is not an attest function and will be performed by Accountants who are
members of bodies, that are members of the International Federation of
Accountants (IFAC). In South Africa these bodies include CIMA, ACCA, SAICA,
SAIPA.
Tasin Alif-Articled, AMC, ICAB

7. Sri Lanka
In Sri Lanka, Chartered Accountants belong to the Institute of Chartered
Accountants of Sri Lanka (CA Sri Lanka) and use the designatory letters ACA.
Some senior members of the Institute may be elected Fellows and use the letters
FCA.
United Kingdom
In the UK there are no licence requirements for individuals to describe
themselves or to practise as accountants, but to use the description "Chartered
Accountant" they must be members of one of the following organisations:
 The Institute of Chartered Accountants in England & Wales (ICAEW)
Tasin Alif-Articled, AMC, ICAB
(designatory letters ACA or FCA);  The Association of Chartered Certified Accountants (ACCA) (designatory
letters ACCA or FCCA);  The Institute of Chartered Accountants of Scotland (ICAS) (designatory
letters CA); or  Chartered Accountants Ireland (CAI, which is an Irish rather than a UK
body but covers Northern Ireland as well as the Republic of Ireland),
designatory letters ACA or FCA).
(Although other UK accounting bodies were also formed by Royal Charter, they
grant separate designations to their members.)
The three Institutes above admit members, who become Chartered Accountants,
only after passing examinations and undergoing a period of relevant work
experience. The ICAEW requires that students complete 15 examinations as well
as 450 days of relevant work experience. Once admitted, members are expected
to comply with ethical guidelines and gain appropriate continuing professional
development. Fully qualified members of the ICAEW and CAI earn the designation
ACA (Associate Chartered Accountant). After 10 years' membership, members are
invited to apply for fellowship of their Institute and earn the designation FCA
(Fellow Chartered Accountant).

8. Worldwide Network of
Institutes of Chartered Accountants
 Bahamas Institute of Chartered Accountants
 Canadian Institute of Chartered Accountants
 Certified General Accountants (Canada)
 Chartered Accountants Ireland
 Institute of Chartered Accountants of Australia
 Institute of Chartered Accountants of Bangladesh
 Institute of Chartered Accountants of Barbados
 Institute of Chartered Accountants of Belize
 Institute of Chartered Accountants of Bermuda
 Institute of Chartered Accountants of the Eastern Caribbean
 Institute of Chartered Accountants in England & Wales
 Institute of Chartered Certified accountants of UK
 Institute of Chartered Accountants of Ghana
 Institute of Chartered Accountants of Guyana
 Institute of Chartered Accountants of India
 Institute of Chartered Accountants of Jamaica
 Institute of Chartered Accountants of Namibia
 Institute of Chartered Accountants of Nepal
 Institute of Chartered Accountants of Nigeria
 Institute of Chartered Accountants of Pakistan
 Institute of Chartered Accountants of Scotland
 Institute of Chartered Accountants of Sierra Leone
 Institute of Chartered Accountants of Sri Lanka
 Institute of Chartered Accountants of Trinidad and Tobago
 Institute of Chartered Accountants of Zimbabwe
 New Zealand Institute of Chartered Accountants
 South African Institute of Chartered Accountants
 Zambia Institute of Chartered Accountants
Tasin Alif-Articled, AMC, ICAB

9. Tasin Alif-Articled, AMC, ICAB
Networks of
Professional
Accountants
Around the world
[Alphabetically]
A
 Institute of Authorized Chartered Auditors of Albania
 American Institute of Certified Public Accountants
 Arab Society for Certified Accountants
 Association of Accounting Technicians
 Association of Authorised Public Accountants
 Association of Chartered Certified Accountants
 Association of Government Accountants
 Association of International Accountants
 Institute of Chartered Accountants Australia
 CPA Australia
 Australian Chapter of the ICAI
B
 Bahamas Institute of Chartered Accountants
 Institute of Chartered Accountants of Bangladesh
 Institute of Cost and Management Accountants of Bangladesh
 Institute of Chartered Accountants of Barbados
 Institute of Chartered Accountants of Belize
C
 California Society of Certified Public Accountants
 Institute of Chartered Accountants of the Caribbean
 Cayman Islands Society of Professional Accountants
 Certified Public Accountants Association
 Chartered Institute of Management Accountants
 Chartered Institute of Public Finance and Accountancy
 Chinese Institute of Certified Public Accountants
E
 Institute of Chartered Accountants of the Eastern Caribbean
 Institute of Chartered Accountants in England and Wales

10. F  Florida Institute of CPAs
G
 Institute of Chartered Accountants of Ghana
 Institute of Chartered Accountants of Guyana
H  Hong Kong Institute of Certified Public Accountants
I
 CFA Council of India
 CPA Council of India
 Institute of Chartered Accountants of India
 Indiana CPA Society
 ISACA
 Institute of Accounting Technicians
 Institute of Certified Management Accountants
 Institute of Certified Practising Accountants
 Institute of Cost Accountants of India
 Institute of Financial Accountants
 Institute of Internal Auditors
 Institute of Management Accountants
 Institute of Public Accountants
 International Association for Accounting Education & Research
 Iraqi Union of Accountants and Auditors
 Accounting Technicians Ireland
 Chartered Accountants Ireland
 Institute of Certified Public Accountants in Ireland
J  Institute of Chartered Accountants of Jamaica
L  Liberian Institute of Certified Public Accountants
M  Malaysian Institute of Accountants
 Maryland Association of CPAs
 Minnesota Society of Certified Public Accountants
 Myanmar Institute of Certified Public Accountants
Tasin Alif-Articled, AMC, ICAB

11. N
 Institute of Chartered Accountants of Namibia
 National Association of Black Accountants
 Institute of Chartered Accountants of Nepal
 New Zealand Institute of Chartered Accountants
 New Zealand Institute of Certified Professional Accountants
 Association of National Accountants of Nigeria
 Financial Reporting Council of Nigeria
 Institute of Chartered Accountants of Nigeria
 Nigerian Accounting Association
O  Ordem dos Revisores Oficiais de Contas
 Ordem dos Técnicos Oficiais de Contas
 Oregon Society of Certified Public Accountants
P  Institute of Certified Public Accountants of Pakistan
 Institute of Chartered Accountants of Pakistan
 Institute of Cost and Management Accountants of Pakistan
 Pakistan Institute of Public Finance Accountants
 Philippine Institute of Certified Public Accountants
S  Institute of Chartered Accountants of Scotland
 Ordre National des Experts Comptables et Comptables Agréés du Sénégal
 Institute of Chartered Accountants of Sierra Leone
 Institute of Certified Public Accountants of Singapore
 Society of Incorporated Accountants
 South African Institute of Chartered Accountants
 South African Institute of Professional Accountants
 Institute of Chartered Accountants of Sri Lanka
T  Institute of Chartered Accountants of Trinidad and Tobago
 Ordre des Experts Comptables de Tunisie
W  Association of Accountancy Bodies in West Africa
 Wisconsin Institute of Certified Public Accountants
Z  Zambia Institute of Chartered Accountants
 Institute of Chartered Accountants of Zimbabwe
Tasin Alif-Articled, AMC, ICAB

12. Big Four audit firms
In the world
The vast majority of audits of publicly traded corporations are
performed by just a haŶdful of aĐĐouŶtiŶg firŵs. KŶoǁŶ as the ͚Big
ϰ͛, these firŵs Đoŵpletely doŵiŶate the iŶdustry, auditiŶg ŵore
than 80 percent of all US public companies. In addition, these
mammoth organizations advise on tax and offer a wide range of
management and assurance services. Although usually identified as
single companies, each one of the Big 4 Accounting Firms is actually
a network of independent corporations who have entered into
agreements with one another to set quality standards and share a
common name. The Big Four are the four largest international professional services networks, offering audit,
assurance, tax, consulting, advisory, actuarial, corporate finance, and legal services.
Tasin Alif-Articled, AMC, ICAB
Public Info of
Big 4
The Big Four firms are shown below, with their latest publicly available data.
Rank Firm Employees Headquarters
1 Deloitte 200,000 United States
2 PwC 184,000 United Kingdom
3 Ernst & Young 175,000 United Kingdom
4 KPMG 155,000 Netherlands

13. Structures of
Big 4
None of the Big Four firms is a
single firm; rather, they
are professional services
networks. Each is a network of
firms, owned and managed
independently, which have
entered into agreements with
other member firms in the
network to share a common
name, brand and quality
standards. Each network has
established an entity to co-ordinate
the activities of the
network.
Deloitte LLP
Tasin Alif-Articled, AMC, ICAB
Deloitte LLP is the number one firm in the
United States. The company began as the
separate companies of William Deloitte,
Charles Haskins, Elijah Sells, and George
Touche. The three companies eventually
merged to become Deloitte & Touche.
Today the company is known primarily as
Deloitte LLP, and has four subsidiaries:
Deloitte & Touche LLP, Deloitte Consulting
LLP, Deloitte Financial Advisory Services LLP
and Deloitte Tax LLP. Over time the
company has merged with other companies
or bought them out completely and created
subsidiaries to become one of the biggest
firms in the world. The company is one
consistently voted as one of the best
employers to work for by Fortune Magazine. They hire many of their entry-level employees through universities
where they have programs. In 2012 the company built Deloitte University to train its current and future
employees. They also offer internships and training seminars at the University. They are hoping to reach out to
broader spectrum of people who are looking to work in the industry. Because the company has 4 subsidiaries, they
offer a wide range of employment opportunities. A prospective employee can work in categories such as
consulting, financial advisory services, taxes, growth enterprise, and many more. Deloitte has several recruiting
teams that visit college campuses across the country, hoping to recruit those who have taken classes involved in
their partnership program. Some of the universities that have these programs are Columbia Business School and
Duke University. However, there are more than 20 schools that offer Deloitte accounting curriculum. Deloitte and
its subsidiaries have more than 600 offices in more than 150 countries.

14. Tasin Alif-Articled, AMC, ICAB
PricewaterhouseCoopers
PWC (PricewaterhouseCoopers) is ranked as
the number two accounting firm in the
United States. The company founded by
Samuel Lowell Price began in London 1849.
The company grew over the years, merging
with Holyland and Waterhouse , then a final
merger game in 1998 when Price
Waterhouse and Coopers & Lybrand came
together to create
PricewaterhouseCoopers. The firm went on
to shorten its brand name to PwC in 2010,
however PricewaterhouseCoopers remains
as the full legal name of the organization
and is the name that is used by PwC firms to
sign company audits. Like Deloitte, PwC has
seminars and training programs for its
current and prospective employees. The difference is that their program is online, free, and available to the public.
Those who are looking to earn CPE credits (Continuing Professional Education) can do so on the PwC Open
University website . In this respect, PwC might have a leg up on their competition because people can access the
material right from their hoŵe aŶd it doesŶ͛t Đost theŵ aŶythiŶg. The ĐoŵpaŶy also has Đaŵpus eǀeŶts at Đolleges
such as Virginia Tech throughout the year. PwC offers a plethora of services to their clients including Audit &
Assurance, consulting, IFRS reporting, tax services, and others. This is great for current and potential employees of
the company because it gives a wide range of areas they can specialize in. Working for PwC means that you will
work in one of the most diverse environments, they are ranked number two in Diversity Inc. magazine out of 50
companies.
Ernst & Young
Ernst & Young is rated number three out of
the top 100 accounting firms in the United
States. The firm was formed by the merger
of two companies, Arthur Young &
company and Ernst & Ernst. Interestingly
enough Arthur Young and Alwen Ernst
never met in life. Their companies merged
in 1989 to form Ernst & Young, long after
the two had passed away. Both men
opened their original firms with their
brothers, and passed away within days of
each other. Today this big 4 firm stands tall
and is located in more than 150 countries
with more than 700 offices. They offer a
plethora of services such as assurance, taxes, advisement, transactions, and many more. Offering such a wide
range of services allows the company to cater to a very diverse group of individuals and companies alike. They are
rated Ŷuŵďer four iŶ DiǀersityIŶĐ MagaziŶe͛s top ϱ0 plaĐes to ǁork for diǀersity. HaǀiŶg so ŵaŶy areas of iŶterest,
anyone in the accounting trade is sure to find a position that suites their specialization. Ernst & Young offers
training programs online and on the job, however the materials and class resources are not available to the public.
This could be detrimental to the company in the future as PwC offers all of their materials and even classes online
for free and to the general public. Like Deloitte & PwC, Ernst & Young does hold college recruiting events across
the country every year where they hire in entry-level associates.

15. Tasin Alif-Articled, AMC, ICAB
KPMG
KPMG is the number four firm of the big four with
more than 670 offices located in over 150
countries. The firm was originally established in
1911 when William Barclay Peat & co. merged
with Marwick Mitchell & Co. to form Peat
Marwick. In 1987 the firm merged with KMG to
form what is now known as KPMG. The firm
changed their name a few times over the years
but ultimately decided to stick with KPMG. The
firm has been consistently voted as one of the
best places to work by DiversityInc Magazine and
currently holds the number 23 spot on the list.
Which means it hosts a very culturally diverse
work environment and works with companies
that are not yet as successful by hiring them for services and goods. The company offers three main lines of service
including audits, advisory services, and taxes. When those are broken down, there are plenty of different positions
once could hold with the company. KPMG has a website that offers free webcasts, self-education, and other
resources for those who wish to learn online. Utilizing these tools allows college students and current professionals
to earŶ CPE͛s. IŶ additioŶ, to oŶliŶe tools, the firŵ also offers iŶ persoŶ Đlasses, seŵiŶars, aŶd syŵposiuŵs that
ŵay also offer CPE͛s. Like the other big three big 4 accounting firms, KPMG does much of its recruiting on college
campuses, seeking out the best and brightest to add to their big 4 firm.

16. Network of Big four firms
In the World
Country Deloitte PwC Ernst & Young KPMG
Argentina Deloitte & Co. S.R.L Pricewaterhouse & Co. S.R.L. Ernst & Young KPMG
Bangladesh Hoda Vasi Chowdhury &
Co.
Tasin Alif-Articled, AMC, ICAB
A. Qasem & Co. (AQC) S. F. Ahmed & Co. Rahman
Rahman Huq
Brazil Deloitte PwC EY KPMG
China Deloitte Hua Yong PricewaterhouseCoopers Zhong
Tian
Ernst & Young Hua
Ming
KPMG Hua
Zhen
Egypt Kamel Saleh Mansour & Co. Allied for
Accounting and
Auditing (Emad
Ragheb)
Hazem Hassan
El Salvador DTT El Salvador, S.A. de
C.V.
PricewaterhouseCoopers El
Salvador
Ernst & Young El
Salvador, S.A. de
C.V.
KPMG, S.A.
Finland Deloitte & Touche Oy PricewaterhouseCoopers Oy Ernst & Young Oy KPMG Oy Ab

17. Hong Kong Deloitte PricewaterhouseCoopers Ernst & Young KPMG
India Deloitte Haskins & Sells, P C
Hansotia, C C Chokshi & Co,
S.B. Billimoria, M.Pal & Co.,
Fraser & Ross and Touche
Ross & co and A.F Ferguson,
Deloitte Touche Tohmatsu,
Deloitte & Touche
Consulting, Deloitte Audit &
Enterprise Risk Services
Tasin Alif-Articled, AMC, ICAB
Price Waterhouse, Price
Waterhouse & Co., Lovelock &
Lewes, and Dalal &
Shah,Pricewaters house Coopers,
Pricewaterhouse Coopers Service
Delivery Centre
S.R.Batliboi & Co.
LLP, S.R.Batliboi &
Associates LLP,
S.V.Ghatalia &
Associates LLP, S R
B C & CO LLP, Ernst
& Young LLP, PDS
Legal
BSR & Co
Indonesia KAP Osman Bing Satrio &
Eny
KAP Tanudiredja, Wibisana &
Rekan
KAP Purwantono,
Suherman & Surja
KAP Sidharta
dan Widjaja
Israel Deloitte Brightman
Almagor Zohar
Kesselman & Kesselman, PwC
Israel
Kost, Forer,
Gabbay & Kasierer
(Ernst & Young
Israel)
KPMG Somekh
Chaikin
Italy Deloitte Touche
Tohmatsu
Pricewaterhouse Coopers Reconta Ernst &
Young SpA, Ernst
& Young Financial
Business Advisors
SpA,
KPMG
Japan Deloitte Touche
Tohmatsu
Kansa Houjin Tohmatsu
PricewaterhouseCoopers Aarata
Aarata Kansa Houjin
Ernst & Young
ShinNihon LLC
ShinNihon Yugen-sekinin
Kansa
Houjin
KPMG AZSA
LLC (formerly
KPMG AZSA &
Co.)
Azsa Kansa
Houjin
Jordan Deloitte Touche (M.E) PwC Ernst & Young KPMG
Kenya Deloitte & Touche (E.A) PwC Ernst & Young KPMG
Lebanon Deloitte Touche (M.E) PwC Ernst & Young KPMG PCC
Malaysia Deloitte KassimChan PricewaterhouseCoopers Ernst & Young KPMG

18. Mexico Galaz, Yamazaki, Ruiz
Urquiza, S.C.
Tasin Alif-Articled, AMC, ICAB
PricewaterhouseCoopers México Mancera S.C. KPMG
Cárdenas
Dosal, S.C.
Morocco Deloitte Touche (M.E) PwC Ernst & Young KPMG
Nigeria Akintola Williams
Deloitte
PwC Nigeria Ernst & Young KPMG
Pakistan M. Yousuf Adil Saleem &
Co.
A. F. Ferguson & Co. Ernst & Young
Ford Rhodes Sidat
Hyder
KPMG Taseer
Hadi & Co.
Palestine Deloitte Touche (M.E) PwC Ernst & Young none
Philippines Navarro Amper & Co
(formerly Manabat
Delgado Amper & Co.)
Isla Lipana & Co. Sycip Gorres
Velayo & Co.
Manabat
Sanagustin &
Co.
Saudi
Arabia
Deloitte & Touche Bakr
Abulkhair & Co
PricewaterhouseCoopers LLP Ernst & Young
Saudi Arabia
KPMG Al
Fozan & Al
Sadhan
South
Africa
Deloitte Touche
Tohmatsu
PwC Ernst & Young KPMG
South
Korea
Anjin LLC Samil LLC Hanyoung LLC Samjong LLC
Sri Lanka SJMS Associates
(independent
correspondent firm)
PwC Ernst & Young KPMG
Sweden Deloitte Touche
Tohmatsu
Öhrlings
PricewaterhouseCoopers
Ernst & Young KPMG
Syria Deloitte (M.E) - Nassir
Tamimi Chartered
Accountant
Pricewaterhousecoopers Abdul Kader
Hussarieh and
partners
Mejanni & Co.
Charted
Accountants
and

19. Tasin Alif-Articled, AMC, ICAB
Consultants
LLC
Thailand Deloitte Touche
Tohmatsu Jaiyos
PricewaterhouseCoopers Ernst & Young KPMG
Phoomchai
Taiwan Deloitte. PricewaterhouseCoopers Taiwan Ernst & Young KPMG
Turkey DRT Bagimsiz Denetim ve
S.M.M. A.S.
Basaran Nas Bagimsiz Denetim ve
SMMM A.S.
Güney Bagimsiz
Denetim ve
S.M.M. A.S.
Akis Bagimsiz
Denetim ve
S.M.M. A.S.
Uzbekistan Deloitte Touche
Tohmatsu
ASC PricewaterhouseCoopers Evan Young
Venezuela Lara Marambio &
Asociados
Espiñeira Pacheco y Asociados
(PricewaterhouseCoopers)

20. The Top 50 Chartered Accountants firms in 2013
Rank 2013 Name of firm Year end
1 PwC 30/06/12
2 Deloitte 31/05/12
3 KPMG 30/09/12
4 Ernst & Young 30/06/12
5 Grant Thornton UK 30/06/13
6 BDO 30/06/13
7 RSM Tenon Group 31/12/12
8 Smith & Williamson 30/04/13
9 Baker Tilly 31/03/12
10 Moore Stephens UK 31/12/12
11 Mazars 31/08/13
12 Haines Watts 31/03/13
13 Crowe Clark Whitehill 30/04/13
14 Saffery Champness 31/03/13
15 Begbies Traynor 30/04/13
16 UHY Hacker Young 30/04/13
17 Kingston Smith 30/04/13
18 Zolfo Cooper 31/03/12
19 MHA MacIntyre Hudson 31/03/13
20 Johnston Carmichael 31/05/13
21 Wilkins Kennedy 30/04/13
22 Chantrey Vellacott DFK 31/12/13
23 Menzies 30/06/12
24 Francis Clark 31/03/13
25 Buzzacott 30/09/12
26 TaxAssist Accountants 31/12/12
27 HW Fisher & Company 30/04/12
28 FRP Advisory 30/04/13
29 Price Bailey 31/03/13
30 Frank Hirth 30/06/13
31 Reeves & Co 31/05/13
32 SJD Accountancy 31/10/13
33 Rawlinson & Hunter -
34 Armstrong Watson 31/03/13
35 Haysmacintryre 31/03/13
36 Duncan & Toplis 31/03/13
37 Hazlewoods 30/04/13
38 Streets 30/06/13
39 Anderson Anderson & Brown 31/03/13
40 Bishop Fleming 31/05/13
41 Littlejohn 31/05/12
42 Cooper Parry 30/04/13
43 Lovewell Blake 30/09/12
44 Leonard Curtis 30/04/13
45 Larking Gowen 31/03/13
46 The Old Mill -
47 Mercer & Hole 31/03/12
48 ASE 31/12/12
49 Shipleys 30/04/13
50 Barnes Roffe 31/12/12
Tasin Alif-Articled, AMC, ICAB

21. Ending
The need for trusted, thorough and visionary expertise has never been greater. Today the Chartered Accountant is
one of the most sought-after professional qualifications across the world for
people in accountancy, finance and business. Chartered Accountants brings
together the leading institutes of Chartered Accountants from around the world to
support, develop and promote the vital role that Chartered Accountants play
throughout the global economy. Connecting hundreds of thousands of members
and students, promote the commitment of our global membership to the highest
standards of professional and ethical practice - create greater opportunities
globally for those seeking to become or develop as Chartered Accountants – and
those looking to train or employ them - share expertise and innovation to
maintain
Chartered
AĐĐouŶtaŶĐy͛s positioŶ as the preeŵiŶeŶt
qualification for those in accountancy,
fiŶaŶĐe aŶd ďusiŶess. Together, ǁe͛re
committed to ensuring that the members
continue to stand apart – defining
excellence throughout their career,
throughout the world.
By
Tasin Alif
Chartered Accountancy (CA) Article Student
Under the Supervision of
Mr. AK Abdul Matin FCA
Principle & Managing Partner of
A. Matin & Co.
Chartered Accountants
A partnership firm under
The Institute of Chartered Accountants of Bangladesh (ICAB)
Dhaka, Bangladesh
Contract ID of Tasin Alif
Cell: +8801927826928
E-mail: Tasin.alif@yahoo.com
Tasin Alif-Articled, AMC, ICAB