This is a list of the various professional bodies and organisations that seek to provide regulation and oversight over individuals and firms operating in the accountancy industry.
Accounting standard-setting bodies
Accounting standard setting bodies are national or international organisations that have been delegated responsibility for setting Generally Accepted Accounting Principles by statute in a country or jurisdiction.
International
The International Accounting Standards Board issues IFRS
The International Federation of Accountants (with its International Public Sector Accounting Standards Board - IPSASB) issues IPSAS for Government/Public entities accounting. The IFRS Foundation Albania Albanian National Accounting Council Australia Australian Accounting Standards Board Bhutan Accounting and Auditing Standard Board of Bhutan Botswana Botswana Institute of Chartered Accountants Canada CICA's Accounting Standards Board "AcSB" France Autorité des Normes Comptables (ANC) (formerly the Conseil National de la Comptabilité) Germany Accounting Standards Committee of Germany (ASCG, in German: DRSC) India National Advisory Committee on Accounting Standards (NACAS) with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India Getting replaced soon by NFRA in the Company Bill 2012. Iran Accounting Standards Board Malaysia Malaysian Accounting Standards Board Malta Maltese Accountancy Board New Zealand Accounting Standards Review Board Nigeria Institution of Chartered Accountants of Nigeria (ICAN) Association of National Accountants of Nigeria (ANAN) Pakistan The Institute of Certified General Accountants (CGA-Pakistan) Philippines Financial Reporting Standards Council (FRSC) Saudi Arabia Saudi Organization for Certified Public Accountants (SOCPA) South Africa South African Institute of Chartered Accountants (SAICA) South African Institute of Professional Accountants (SAIPA) Chartered Institute for Business Accountants (CIBA) United Kingdom and Ireland Accounting Standards Board United States National Association of State Boards of Accountancy (NASBA) Financial Accounting Standards Board (FASB) AICPA Accounting Principles Board (APB) Governmental Accounting Standards Board (GASB) Federal Accounting Standards Advisory Board (FASAB)
Professional bodies
Professional bodies represent the interests of their members by lobbying governments, and provide the framework for self-regulation where this is permitted by statute. Professional bodies are also responsible for administering training and examinations for students and members.