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What is a Prescribed Accountancy Body (‘PAB’)?

A Prescribed Accountancy Body (‘PAB’) is any accountancy body that comes within the supervisory remit of IAASA under the Act. There are currently seven PABs each of which has its own formal system for dealing with complaints relating to its members/member firms, including, where necessary an investigation and disciplinary process. The seven PABs and the designatory letters for their members are:


Accountancy Body Full Name Designatory Letters
ACCA Association of Chartered Certified Accountants ACCA or FCCA
AIA Association of International Accountants AAIA or FAIA
CIMA Chartered Institute of Management Accountants ACMA or FCMA
CIPFA Chartered Institute of Public Finance and Accountancy CPFA
ICAI Institute of Chartered Accountants in Ireland ACA or FCA
ICAS Institute of Chartered Accountants of Scotland CA
ICPAI Institute of Certified Public Accountants in Ireland CPA or FCPA