Select Committee on Treasury Minutes of Evidence


Annex

REGULATORS OF ACCOUNTANCY BUSINESS

REGULATION OF FINANCIAL REPORTING (4)

  Financial Reporting council

  Accounting Standards Board

  Financial Reporting Review Panel

  Urgent Issues Task Force

REGULATORS OF AUDITING (5)

  The Institute of Chartered Accountants in England and Wales (ICAEW)

  The Association of Chartered Certified Accountants (ACCA)

  The Institute of Chartered Accountants of Scotland (ICAS)

  The Institute of Chartered Accountants in Ireland (ICAI)

  The Association of Authorised Public Accountants (AAPAP)

REGULATION OF INSOLVENCY (8)

  Institute of Chartered Accountants in England and Wales (ICAEW)

  Insolvency Practitioners Association (IPA)

  Law Society of England and Wales

  Institute of Chartered Accountants of Scotland (ICAS)

  Association of Chartered Certified Accountants (ACCA)

  Institute of Chartered Accountants in Ireland (ICAI)

  Law Society of Scotland

  Secretary of State for Trade and Industry.

REGULATION OF ACCOUNTANCY PROFESSION (5)

  Accountancy Foundation

  The Review Board

  Ethics Standards Board

  Auditing Practices Board

  Investigation and Discipline Board/Joint Disciplinary Scheme

FOR INVESTMENT AND FINANCIAL SERVICES (1)

  Financial Services Authority

  Note: There is some overlap The above list would be even longer if the Joint Monitoring Unit (JMU) and Joint Insolvency Monitoring Unit (JIMU) were included. Both are registered as separate organisations, but are owned by the accountancy bodies. The above list also excludes the five Recognised Qualifying Bodies (RQBs), effectively the professional accountancy bodies, whose qualifications must be passed to enable anyone to become an auditor or an insolvency practitioner.




 
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Prepared 20 June 2002