Английская Википедия:Institute of Financial Accountants

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Шаблон:Pp-pc1 Шаблон:Infobox organisation

The Institute of Financial Accountants (IFA) is a professional accountancy body representing and providing certification for financial accountants in the United Kingdom. The IFA is a full member of the International Federation of Accountants.

History

The Institute was founded in 1916.[1]

In 1973, the IFA established the International Association of Book-keepers (IAB)[1][2] and members of IAB participate in IFA's benevolent fund.[2][3]

The IFA merged with the Federation of Tax Advisers (FTA) in 2009[4] and in 2014 with the Institute of Public Accountants of Australia to form the IPA Group; the world's largest SME/SMP professional accountancy body. Members of the IFA obtained membership of the IPA at their equivalent IFA membership grade.[5][6] As of 2022, the IPA Group has more than 49,000 members and students in 100 countries.[7]

As of 2007, IFA members are recognised by HM Treasury as supervisors under anti-money laundering legislation.[8]

In 2008, the IFA became an associate member of the International Federation of Accountants (IFAC), and a full member in 2011.[9]

On 1 October 2020 the Financial Conduct Authority (FCA) added the Institute of Financial Accountants to the list of bodies whose members can provide a statement of high net worth. This change was confirmed in the Financial Conduct Authority’s Handbook Notice 80 and followed the FCA’s Quarterly Consultation in Consultation Paper 20/4, para 3.26, page 18.[10]

Membership and certifications

As of 2015, membership of the IFA was generally given to applicants completing a period of relevant work experience and passing a series of examinations for the IFA qualification; applicants could also be admitted to membership by way of exemption or by accreditation of prior learning.[11] As of 2019, IFA qualifications are no longer available for new students, but are replaced by studying for the "IFA Direct" programme with CU Coventry. Recognition of prior experience is no longer a route to membership.[12] As of 2021 the "IFA Direct" education programme is delivered in partnership with ATHE.[13]

There are five grades of membership: Intermediate Financial Accountant IFA AIPA, Associate Tax Adviser ATA, Associate Financial Accountant AFA MIPA, Fellow Tax Adviser FTA, Fellow Financial Accountant FFA FIPA.[14]

The IFA was recognised by the Office of Qualifications and Examinations Regulation (Ofqual) from 2011-2020.[15] Ofqual regulates qualifications, examinations and assessments in England and vocational qualifications in Northern Ireland and grants formal recognition to bodies and organisations that deliver qualifications and assessments.[16] In 2020 the IFA surrendered its Ofqual recognition.[17]

The IFA offers a Diploma in IFRS through accredited training providers[18] in Pakistan, Peru, the Russian Federation [currently suspended], Ukraine [currently suspended][19] and Lithuania.

IFA offers various certifications in financial accounting, tax advice, and financial and business management, all in small and medium-sized enterprises.[20]

University links

The IFA works with a number of universities in the UK and internationally to provide a route to membership of the IFA.

See also

References

Шаблон:Reflist

External links

Шаблон:IFAC Members

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  1. ↑ 1,0 1,1 Index of UK and Irish Accountancy and Professional Bodies at ICAEW website
  2. ↑ 2,0 2,1 IFA. Benevolent Fund Шаблон:Webarchive Page accessed June 21, 2015
  3. ↑ Open Charities. The Institute of Financial Accountants and International Association of Book-Keepers Benevolent Fund Page accessed June 21, 2015
  4. ↑ FTA’s First Annual Conference celebrated its merge with the IFA Group, FTA, 8 June 2009. Шаблон:Webarchive
  5. ↑ Professional Planner
  6. ↑ Accountancy Live 18 Dec 2014, Retrieved 10 Jan 2015
  7. ↑ Шаблон:Cite web
  8. ↑ HM Treasury AML/CFT Report Retrieved 15 June 2015
  9. ↑ International Federation of Accountants Welcomes New Members and Associates, IFAC, 16 November 2011. Retrieved 17 November 2011.
  10. ↑ Шаблон:Cite journal
  11. ↑ Шаблон:Cite web
  12. ↑ Routes To Membership Шаблон:Webarchive. IFA. Retrieved 8 May 2019.
  13. ↑ Шаблон:Cite web
  14. ↑ Шаблон:Cite web
  15. ↑ Шаблон:Cite web
  16. ↑ Who we are, Ofqual. Retrieved 14 July 2011.
  17. ↑ Шаблон:Cite web
  18. ↑ Шаблон:Cite web
  19. ↑ Шаблон:Cite web
  20. ↑ The Register of Regulated Qualifications, Ofqual. Retrieved 8 May 2019.
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