The Verifera Encyclopaedia — Careers edition

ACCA

Verified reference for UK professional registers, credentials and career pathways. Every entry shows its sources and last-verified date — the “Verified by Verifera” mark appears only when all facts are in-window.

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ACCA — Association of Chartered Certified Accountants

ACCA awards the Chartered Certified Accountant designation (ACCA; FCCA for fellows) and is both a Recognised Supervisory Body and a Recognised Qualifying Body for statutory audit, with a global membership across practice and industry.

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Guide

How to check an accountant is qualified — the verification fan-out

Because "accountant" proves nothing, a correct check fans out across the body member registers (ICAEW / ACCA / ICAS / CAI / CIMA / AAT / CIPFA) plus the RSB audit registers — and distinguishes member from practising-certificate holder from registered auditor.

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Pathway

Level 7 Accountancy or Taxation Professional apprenticeship — 2026 funding change

The Level 7 Accountancy or Taxation Professional apprenticeship (Skills England standard ST0001) is the degree/master's-equivalent route mapped to ACA/ACCA/CIMA chartered qualifications. From 1 January 2026 government funding is limited to apprentices aged 16-21 at the start (or under 25 with an EHCP and/or care-leaver status); older starters are no longer government-funded.

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Credential

Practising certificate vs audit registration — the distinction that matters

A chartered member can hold a practising certificate — entitling them to offer public-practice services such as accounts, tax and advisory, with PI insurance and a complaints route — WITHOUT holding the separate, higher audit registration needed to sign audit opinions. "Accountant" is unprotected; "registered auditor" is legally restricted.

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Guide

The four RSBs and five RQBs — who can register and qualify statutory auditors

The FRC recognises four Recognised Supervisory Bodies that can register and supervise statutory auditors — ICAEW, ACCA, ICAS and Chartered Accountants Ireland — and five Recognised Qualifying Bodies that can award the statutory audit qualification: those four plus the AIA.

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