An accountant is a practitioner of accountancy (UK) or accounting (US), which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resources.
A Chartered Accountant must be a member of one of the following:
the Institute of Chartered Accountants in England & 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 (Canada))
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 AIAA or FAIA).
An Incorporated Financial Accountant is a member of the Institute of Financial Accountants (designatory letters AFA or FFA).
An Associate Professional Accountant is a member of the Institute of Professional Accountants(designatory letters APA-UK or FPA).
A Certified Public Accountant may be a member of the Association of Certified Public Accountants (designatory letters AICPA or FCPA) or its equivalent in another country, and is usually designated as such after passing the Uniform Certified Public Accountant Examination.
A Public Accountant may be a member of the Institute of Public Accountants (designatory letters AIPA, MIPA or FIPA).
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, AIA and CIPFA are six statutory RQB Qualification Bodies in the UK. A member of one them may also become a Registered 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 Registered Auditor to perform a company audit.
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).
West Lothian
The county of West Lothian was called Linlithgowshire or the County of Linlithgow until 1921.
Before it was abolished in 1975 by the Local Government (Scotland) Act 1973, the county contained six burghs. Two are now outside the West Lothian unitary council area:
Armadale, Bathgate, Linlithgow, Whitburn, Bo'ness, Falkirk, South Queensferry
On abolition in 1975 the county, with the exception of the Bo'ness area, was included in the Lothian Region. Bo'ness became part of the Central Region. Lothian Region was divided into four districts, one of which was named West Lothian and approximated to the former county.
District (West Lothian)
West Lothian District was created in 1975, comprising the county of West Lothian; less the burghs of Bo'ness and South Queensferry and the Kirkliston area; it also included the East Calder and West Calder districts of the former county of Midlothian. The council's headquarters were originally in Bathgate, later moving to the new town of Livingston. The unitary authority created in 1996 used the same boundaries.
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