Recognized Supervisory Body


Recognized Supervisory Body
In the UK, a body recognized as supervising and maintaining the conduct and technical standards of auditors performing statutory audits. Currently the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, and the Institute of Chartered Accountants in Ireland are recognized, together with the Association of Chartered Certified Accountants; in principle, the Association of Authorized Public Accountants is also recognized.

Accounting dictionary. 2014.

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