A recognised accounting qualification is either:
- An undergraduate degree with an accounting specialisation (at least 25% of the degree must be accounting and finance subjects) from an “accredited” university, or
- An postgraduate degree (e.g. MCom, MBA) with an accounting specialisation (at least 25% of the degree must be accounting and finance subjects) from an “accredited” university, or
- A professional accounting qualification from a body granted a Royal Charter or Government Charter. Most “Certified” bodies are also acceptable, however, in some countries, as the word “Certified” is not a restricted term, there are some accounting bodies using “certified” in their title that would be unacceptable to the ICMA as a recognised accounting qualification, or
- Those holding membership of the following accounting professional bodies HAVE been recognised in the past by the ICMA as having a recognised accounting qualification.
- All Chartered Accounting bodies worldwide
- AICPA (USA)
- CPA Australia
- MIA (Malaysia)
- MICPA (Malaysia)
- ICPAS (Singapore)
- ICA (formerly ICWA) (India)
- ICMA (Pakistan)
- ICMA (Bangladesh)
- CIMA (UK)
- CACA (UK)
- ICSA (UK)
- CGA (Canada)
- SMA (Canada)
- CPA (Philippines)
- CPA (Pakistan)
- ICMA (PNG)
- CPAC (China)
- LACPA (Lebanon)
- CPA Ireland
- Saudi Organisation of CPAs (Middle-East)
Note: CMA members of IMA USA are required to complete 2 units of the GMA Stage 4 program: Financial Management and Financial Statement Analysis.
Those holding membership of the following accounting (and related) bodies HAVE NOT been recognised in the past by the ICMA as having a recognised accounting qualification.
- Non-CMA members of IMA (USA)
- Association of International Accountants (UK)
- Association of Cost and Executive Accountants (UK)
- Society of Certified Management Accountants (Sri Lanka)
- Institute of Certified Management Accountants (Sri Lanka)
- Society of Company and Commercial Accountants (UK)
- Society of International Accounting Technicians (UK)
- International Institute of Certified Management Accountants (USA)
- Associate of the Institute of Co-operative and Management Accountants, (Malaysia).
- CPA International (there are many bodies with this name operating in different countries)
- Institute of Financial Accountants (UK)
- Chartered Financial Management Analyst (USA)
- Chartered Portfolio & Investment Manager (USA)
- Chartered Trust and Estate Planner (USA)
- Certified Economic Policy Analyst (USA)
- The Registered Financial Planners Institute (USA)
- Society of Registered Financial Planners Limited (HK)
- Institute of Financial Consultants (Certified Financial Consultant)
- Association of Financial Planners (UK)
- Chartered Business Administrator (USA)
- Chartered Business Administrator (Canada)
- Canadian of Institute of Professional Accountants
- Institute of Professional Financial Managers (IFC USA),
- American Academy of Financial Management (AAFM-USA)*
- Institute of Professional Financial Managers (UK)
- Association Of Certified Fraud Examiners (USA)
- The Institute of Commercial & Financial Accountants of Southern Africa (South Africa)
- Association of Certified Management Accountants (UK)
- Institute of Chartered Accountants of the Commonwealth
- Association of Certified Public Accountants (U.K.)
- Institute of Executives and Managers (U.K.)
- Institute of Service Industries Management (U.K.)
- The Institute of Co-Operative and Management Accountants, Malaysia.
- Association of Incorporated Secretaries and Administrators (U.K.)
- Institute of Certified Public Accountants (New Zealand)
- Institute of Certified Management Accountants of New Zealand
- All members of the U.K. based Confederation of Independent Accountancy Bodies (CIAB).
* The AAFM conducts non-examination seminars leading to a host of post-graduate sounding certifications such as Master Financial Professional, Certified Cost Accountant etc., all of which are NOT recognised by ICMA for membership purposes.
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