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What is a Prescribed Accountancy Body (‘PAB’)?

What is a Prescribed Accountancy Body (‘PAB’)?

  • A Prescribed Accountancy Body (‘PAB’) is any accountancy body that comes within the supervisory remit of IAASA under the Act. There are currently seven PABs each of which has its own formal system for dealing with complaints relating to its members/member firms, including, where necessary an investigation and disciplinary process. The seven PABs and the designatory letters for their members are:

    Accountancy Body Full Name Designatory Letters
    ACCA Association of Chartered Certified Accountants ACCA or FCCA
    AIA Association of International Accountants AAIA or FAIA
    CIMA Chartered Institute of Management Accountants ACMA or FCMA
    CIPFA Chartered Institute of Public Finance and Accountancy CPFA
    ICAI Institute of Chartered Accountants in Ireland ACA or FCA
    ICAS Institute of Chartered Accountants of Scotland CA
    ICPAI Institute of Certified Public Accountants in Ireland

    CPA or FCPA

    AIPA or FIPA

    By virtue of the revocation of recognition of the Institute of Incorporated Public Accountants on 16 March 2018, the IIPA is no longer a prescribed accountancy body under the Act and therefore, no longer comes under IAASA's remit.  Similarly, the Institute of Chartered Accountants in England & Wales ceased to be a PAB on 21 July 2021.