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Institutes of Chartered Accountants of Great Britain




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Accountancy is an old occupation. The emergence of the profession with a code of ethics was followed by the formation of accounting bodies. The oldest professional bodies of accountants were first formed in Edinburgh and Glasgow in the 1850s. In 1854 the Royal Charterwas granted to a society of accountants in Scotland some years later in 1880, the Institute of Chartered Accountants in England and Wales was formed. Shortly afterwards there were similar activities throughout the English-speaking world and eventually everywhere. For example, the American Institute of Certified Public Accountants was created in the US in 1887 under the influence of British accounting practices.

At present there are some major organizations for accountants in the UK. Each of these professional bodies has a charter from which its authority is derived. The first three are the Institutes of Chartered Accountants in England and Wales, Scotland and Ireland. These are quite separate from one another. Apart from that, each of these institutes has got its own rules, examination syllabus and students. However there is one important rule that unites them. According to this rule, all student members are to serve a fixed period of time under a training contract with a member of the Institute. Thus they gain the appropriate experience before they qualify. As a rule, chartered accountants work in professional accounting bodies, industry and commerce.

to serve a fixed period of time – отработать определенный период времени Thus – таким образом Appropriate - соответствующий Mainly – главным образом A significant number of them – значительное их количество Also - также Undergo проходить Cost and Management Accountants – бухгалтер по учету издержек/с управленческими функциями As the name implies – как видно из названия Rulemaking – разработка правил for its own members. – для своих собственных членов call – называть to be followed by – которым должны следовать
The fourth body of accountants is the Association of Certified Accountants. The members of this Association are found mainly in industry and commerce. A significant number of them can be also found in practice. The students of this association must undergo a period of training to gain experience before they qualify.



The fifth body of accountants is the Institute of Cost and Management Accountants. As the name implies, the members of this organization are mainly found in industry. So before qualifying they must gain experience by working in an accounting office in industry.

There is also a Consultative Committee of Accountancy Bodies which coordinates the rulemaking of the profession for its own members. It has two committees. The first one is known as accounting standards committee. This committee sets the detailed rules of valuation and measurement to be used by accountants when preparing accounts. The other committee is called auditing practices committee. It deals with the standard procedures to be followed by auditors.

A. Закончите следующие предложения, используя информацию из текста.

1. The name of this text is ____________

2. The text gives information about the emergence of ______________________

3. According to it the oldest professional bodies of accountants __

4. The text mentions other professional bodies of accountants in __

5. As for the American Institute of Certified Public Accountants it was __

6. The text underlines that at present there are some major organizations for accountants in the UK which have ______

7. From the text we can see that though these professional bodies have some differences, there is one important rule that unites them. According to this rule, __

8. I would like once more to focus your attention on these professional bodies. So, the 1st is _________________________, the 2nd is ________________________, the 3rd is __________________________,

the fourth body of accountants is _______,

and the fifth body of accountants is _____.

9. To sum up, it is necessary to say that there is also a Consultative Committee of Accountancy Bodies which coordinates___

has two committees. The first one is __________________________ and it sets ___. The other committee ________________________________ and it deals with ___________________.

Б. Вставьте в предложение пропущенное слово

1. Accountancy is an exceptionally old ___________________________.

2. The oldest professional bodies of _were first formed in Edinburgh and Glasgow in the 1850s.

3. These professional bodies have __________from which its ________is derived.

4. These institutes have got their___________ , examination syllabus and students.

5. All student members are to serve a fixed period of time under ______________.

6. All student members gain the ________________________before they qualify.

7. _____________________accountants work in professional accounting bodies, industry and commerce.

8. Members of the Institute of Cost and Management Accountants before qualifying they must gain experience in an accounting office in_______________.

9. A Consultative Committee of Accountancy Bodies coordinates ___________for its own members.

10. The detailed rules of valuation and measurement are used by accountants when_____________________________.

Учим термины.

204. Occupation – занятие, профессия

205. Professional bodies of accountants – профессиональная организация бухгалтеров

206. A society of accountants - союз (объединение) бухгалтеров

207. Influence - влияние

208. A charter – документ, дающий согласие государственного органа на создание чего-либо

209. Authority - власть

210. under a training contract – в рамках образовательного договора (контракта)

211. Gain the appropriate experience – приобретать соответствующий опыт

212. Qualify – подходить, соответствовать

213. Commerce – торговля, коммерция

214. Association – ассоциация, объединение

215. A Consultative Committee of Accountancy Bodies – консультативный комитет объединений бухгалтеров

216. Coordinate – координировать

217. Accounting standards committee – комитет по стандартам в бухгалтерском учете

218. Detailed rules of valuation and measurement – детально разработанные правила проведения оценки и учета




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