Tasin Alif-Articled, AMC, ICAB

Chartered Accountants - CA

Worldwide Introductory Speech

In a complex global economy, talented, ethical and committed

professionals have never been more highly valued. Chartered Accountants have been a mark of excellence across all

aspects of business and financial life for over 150 years. Today Chartered Accountants in 180 countries advice

organizations, lead major companies, shape economic policy and deliver effective financial management and

reporting. Chartered Accountants bring together the leading institutes of Chartered Accountants from around the

world to support, develop and promote the vital role that Chartered Accountants play throughout the global

economy.

Leadership, High performance,

Impact and commitment

Youげll hear froﾏ people who hold influential positions around the world as business

leaders, decision makers and trusted advisers. People who have enabled businesses,

institutions, individuals and communities to achieve their goals. Thatげs the People who are proud to be Chartered Accountants, the world class members of professional accountancy leaders around the

world.

Accountants

Qualified & Non qualified

Accountants can be classified into two categories one who are qualified under a

professional body of a country by attending the necessary exams second non

qualified who pursue the profession without being covered under any relevant statutory obligations. The

accountants who perform duties under a professional body can be held accountable for the professional

misconduct whereas non qualified accountants are not covered any relevant statute so their work is not under any

professional scrutiny.

Accountancy bodies

Worldwide

Accounting standard-setting bodies

Auditing standards-setting bodies

Professional bodies

Tasin Alif-Articled, AMC, ICAB

Accounting standard

Setting bodies Worldwide

Accounting standard setting bodies are national or international organizations that have been delegated

responsibility for setting Generally Accepted Accounting Principles by statute in a country or jurisdiction.

Accounting standard Setting bodies are as follows

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.

Australia Australian Accounting Standards Board

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

Iran Accounting Standards Board

Malaysia Malaysian Accounting Standards Board

Malta Maltese Accountancy Board

New Zealand Accounting Standards Review Board

Nigeria Financial Reporting Council of Nigeria

Saudi Arabia Saudi Organization for Certified Public Accountants (SOCPA)

South Africa South African Institute of Chartered Accountants (SAICA)

United

Kingdom and Ireland

Accounting Standards Board

United States Financial Accounting Standards Board (FASB)

AICPA Accounting Principles Board (APB) Governmental Accounting Standards Board (GASB)

Federal Accounting Standards Advisory Board (FASAB)

Tasin Alif-Articled, AMC, ICAB

Auditing standards

Setting bodies

Pronouncements by the International Auditing and Assurance Standards Board (IAASB) govern audit, review and

other assurance services conducted in accordance with international standards. Most countries that have adopted

the International Standards on Auditing (ISAs) still retain the national auditing standards setting body to enact the

international standards in their country. Auditing Standard Setting bodies are as follows

International International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC).

INTOSAI for Government auditing by Supreme audit institutions (SAI)

Australia AUASB - Auditing & Assurance Standards Board

Canada Canadian Auditing and Assurance Standards Board

France Compagnie nationale des commissaires aux comptes (CNCC)

Ordre des Experts-Comptables (OEC) Institut Francais

des Auditeurs et Controleurs Internes (IFACI) (Unregulated Internal

Auditing Guidelines)

Hong Kong Hong Kong Institute of Certified Public Accountants

India Auditing & Assurance Standards Board of the The Institute of Chartered

Accountants of India

Malaysia Malaysian Institute of Accountants

Nepal Institute of Chartered Accountants of Nepal

South Africa Public Accountants and Auditors Board

United

Kingdom and Ireland

Auditing Practices Board

United States Public Company Accounting Oversight Board - public companies

American Institute of Certified Public Accountants - general

Government Accountability Office - recipients of federal grants and

government organizations

Institute of Internal Auditors (IIA) (Unregulated Internal Auditing Guidelines)

Information Systems Audit and Control Association (ISACA)

(Unregulated Information System Internal Auditing Guidelines)

Tasin Alif-Articled, AMC, ICAB

Professional bodies of

Chartered Accountants

The Institute of Chartered Accountants of

Scotland (ICAS) is the world's first professional body of accountants,

receiving its Royal Charter in 1854. The institute originated from

The Edinburgh Society of Accountants, formed in 1854, The Glasgow Institute

of Accountants and Actuaries, formed in 1854 & The Aberdeen Society of Accountants, formed in 1867 These three

bodies merged to form the Institute of Chartered Accountants of Scotland in 1951. It was the first to adopt the designation "Chartered Accountant" and the designator letters "CA" are still an exclusive privilege in the UK for

members of the Scottish Institute. The title is an internationally recognized professional designation.

Chartered Accountants work in all fields of business and finance, including

audit, taxation, financial and general management. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies

Chartered Accountants' institutes require members to undertake a minimum level of continuing professional development to stay

professionally competitive. They facilitate special interest groups (for instance, entertainment and media, or

insolvency and restructuring) which lead in their fields. They provide support to members by offering advisory

services, technical hiplines and technical libraries. They also offer opportunities for professional networking and

career and business development.

Professional accounting bodies globally have the

important mandate of representing, promoting and enhancing the global accountancy profession. At the national

le┗el, the professioﾐal aIIouﾐtiﾐg Hody is the ┗oiIe for the ﾐatioﾐげs professioﾐal aIIouﾐtaﾐts; this iﾐIludes all professional accountants both in practice and in business. Because they play different roles in the society, the

overall status of the accountancy profession can only be strengthened when both professional accountants in

practice and in business are well-perceived by society. Because professional accountants in business are often the

only members of staff who are professionally trained and qualified in accounting in the organization, they are more likely to rely on their professional accounting body for assistance in carrying out their work. They will look to

the professional accounting body to provide them with the support and resources they need in doing their daily

jobs and to keep their skills up-to-date.

Tasin Alif-Articled, AMC, ICAB

Chartered Accountancy

In different countries

Australia

In Australia Chartered Accountants belong to the Institute of Chartered Accountants

in Australia and use the designatory letters CA. Institute of Public Accountants (IPA)

and CPA Australia is of equal legal status and recognition in Australia as Qualified

Professional Accountants.

Bangladesh

The Institute of Chartered Accountants of Bangladesh (ICAB) is the national

professional accounting body of Bangladesh established in 1973. It was established

under the Bangladesh Chartered Accountants Order 1973 (Presidential Order No. 2 of

1973). The Ministry of Commerce, Government of the People's Republic of

Bangladesh is the administrative Ministry of the ICAB. The mission of the ICAB is to

provide leadership in the development, enhancement and coordination of the accountancy profession in Bangladesh in order to enable the profession to

provide services of consistently high quality in the public interest. Chartered

Accountants of Bangladesh use the designatory letters ACA or FCA. Chartered

Accountants may also be members of the Institute of Chartered Accountants in

England and Wales.

Bermuda

The Institute of Chartered Accountants of Bermuda works with the Canadian Institute of Chartered Accountants and American Institute of Certified Public Accountants, and

is the sole organisation in Bermuda with the right to award the Chartered Accountant

(CA) designation.

Canada

Chartered Accountants belong to the Canadian Institute of Chartered

Accountants ("CICA") and Certified General Accountants (CGA) by way of membership in at least one provincial/territorial institute (or order in Quebec). As of January 2013,

Canadian CA's have adopted the CPA (Chartered Professional Accountant)

designation.

Europe

Under the Mutual Recognition Directive, EEA and Swiss nationals holding a

professional qualification can become members of the equivalent bodies in another

member state. They must, however, pass an aptitude test in understanding local

conditions (which for accountants will include local tax and company law variations).

The local title is however not available for use if the professional does not choose to join the local professional body. Cause within the EEA, only the UK and Ireland have

bodies that issue the Chartered Accountant title.

Tasin Alif-Articled, AMC, ICAB

Pakistan

Institute of Chartered Accountants of Pakistan ("ICAP") was established under

The Chartered Accountants Ordinance, 1961 as a self regulatory body and it

operates under the CA Bye Laws 1983. ICAP members are currently working in 46

countries worldwide.

India

The Institute of Chartered Accountants of India which was established by an act of

Parliament under the Chartered Accountants Act, 1949 is the regulatory body by

which the profession of chartered accountancy is regulated in India. It has three

levels - CPT (Common Proficiency Test), IPCC (Integrated Professional Competence Course) and the CA Final Exam. On clearing the second level, one is

required to serve 3 year training period as Article Clerk in an Auditing Firm, or

under a senior auditor. After the final exams also there is one month

communication training.

Nepal

In Nepal, the profession of chartered accountancy is regulated by the Institute of

Chartered Accountants of Nepal ICAN which was established by Parliament under

the Chartered Accountants Act 1997.

Ireland

In Ireland, Chartered Accountants are generally members of Chartered

Accountants Ireland and use the designatory letters ACA or FCA. Chartered

Accountants may also be members of the Institute of Chartered Accountants in

England and Wales or the Institute of Chartered Accountants of Scotland.

New Zealand

Chartered Accountants in New Zealand belong to the New Zealand Institute of

Chartered Accountants and use the designatory letters CA. Some senior members

may be elected Fellows and use the letters FCA.There is also a mid-tier

qualification called Associate Chartered Accountant with the designatory letters

ACA. Associate Chartered Accountants are not eligible to hold a Certificate of

Public Practice and therefore cannot offer services to the public.

South Africa

South African Institute of Chartered Accountants(SAICA) regulates the CA (SA)

designation In South Africa. To qualify as a CA (SA) one requires a specialized

bachelor's degree in accounting, followed by a Certificate in the Theory of

Accounting, or CTA; depending on the university, this is offered as a postgraduate

honors degree, or as a postgraduate diploma. This formal education is followed by

two external exams set by SAICA. A separate registration is needed for Chartered

Accountants wishing to act as auditors in public practice, namely the RA (Registered Auditor). The RA designation is conferred by IRBA (Independent

Regulatory Board for Auditors). Chartered Accountants who are not registered

auditors may not act as or hold out to be auditors in public practice. In South

Africa the Companies Act was replaced, with effect July 2010, to allow companies

without a public interest to choose between an audit or an independent review. A

review is not an attest function and will be performed by Accountants who are members of bodies, that are members of the International Federation of

Accountants (IFAC). In South Africa these bodies include CIMA, ACCA, SAICA,

SAIPA.

Tasin Alif-Articled, AMC, ICAB

Sri Lanka

In Sri Lanka, Chartered Accountants belong to the Institute of Chartered

Accountants of Sri Lanka (CA Sri Lanka) and use the designatory letters ACA.

Some senior members of the Institute may be elected Fellows and use the letters

FCA.

United Kingdom

In the UK there are no licence requirements for individuals to describe

themselves or to practise as accountants, but to use the description "Chartered

Accountant" they must be members of one of the following organisations:

The Institute of Chartered Accountants in England & Wales (ICAEW) (designatory letters ACA or FCA);

The Association of Chartered Certified Accountants (ACCA) (designatory

letters ACCA or FCCA);

The Institute of Chartered Accountants of Scotland (ICAS) (designatory

letters CA); or

Chartered Accountants Ireland (CAI, which is an Irish rather than a UK

body but covers Northern Ireland as well as the Republic of Ireland), designatory letters ACA or FCA).

(Although other UK accounting bodies were also formed by Royal Charter, they

grant separate designations to their members.)

The three Institutes above admit members, who become Chartered Accountants,

only after passing examinations and undergoing a period of relevant work

experience. The ICAEW requires that students complete 15 examinations as well

as 450 days of relevant work experience. Once admitted, members are expected to comply with ethical guidelines and gain appropriate continuing professional

development. Fully qualified members of the ICAEW and CAI earn the designation

ACA (Associate Chartered Accountant). After 10 years' membership, members are

invited to apply for fellowship of their Institute and earn the designation FCA

(Fellow Chartered Accountant).

Tasin Alif-Articled, AMC, ICAB

Worldwide Network of

Institutes of Chartered Accountants

Bahamas Institute of Chartered Accountants

Canadian Institute of Chartered Accountants

Certified General Accountants (Canada)

Chartered Accountants Ireland

Institute of Chartered Accountants of Australia

Institute of Chartered Accountants of Bangladesh

Institute of Chartered Accountants of Barbados

Institute of Chartered Accountants of Belize

Institute of Chartered Accountants of Bermuda

Institute of Chartered Accountants of the Eastern Caribbean

Institute of Chartered Accountants in England & Wales

Institute of Chartered Certified accountants of UK

Institute of Chartered Accountants of Ghana

Institute of Chartered Accountants of Guyana

Institute of Chartered Accountants of India

Institute of Chartered Accountants of Jamaica

Institute of Chartered Accountants of Namibia

Institute of Chartered Accountants of Nepal

Institute of Chartered Accountants of Nigeria

Institute of Chartered Accountants of Pakistan

Institute of Chartered Accountants of Scotland

Institute of Chartered Accountants of Sierra Leone

Institute of Chartered Accountants of Sri Lanka

Institute of Chartered Accountants of Trinidad and Tobago

Institute of Chartered Accountants of Zimbabwe

New Zealand Institute of Chartered Accountants

South African Institute of Chartered Accountants

Zambia Institute of Chartered Accountants

Tasin Alif-Articled, AMC, ICAB

Networks of

Professional

Accountants

Around the world

[Alphabetically]

A

Institute of Authorized Chartered Auditors of Albania

American Institute of Certified Public Accountants

Arab Society for Certified Accountants

Association of Accounting Technicians

Association of Authorised Public Accountants

Association of Chartered Certified Accountants

Association of Government Accountants

Association of International Accountants

Institute of Chartered Accountants Australia

CPA Australia

Australian Chapter of the ICAI

B

Bahamas Institute of Chartered Accountants

Institute of Chartered Accountants of Bangladesh

Institute of Cost and Management Accountants of Bangladesh

Institute of Chartered Accountants of Barbados

Institute of Chartered Accountants of Belize

C

California Society of Certified Public Accountants

Institute of Chartered Accountants of the Caribbean

Cayman Islands Society of Professional Accountants

Certified Public Accountants Association

Chartered Institute of Management Accountants

Chartered Institute of Public Finance and Accountancy

Chinese Institute of Certified Public Accountants

E

Institute of Chartered Accountants of the Eastern Caribbean

Institute of Chartered Accountants in England and Wales

Tasin Alif-Articled, AMC, ICAB

F Florida Institute of CPAs

G

Institute of Chartered Accountants of Ghana

Institute of Chartered Accountants of Guyana

H Hong Kong Institute of Certified Public Accountants

I

CFA Council of India

CPA Council of India

Institute of Chartered Accountants of India

Indiana CPA Society

ISACA

Institute of Accounting Technicians

Institute of Certified Management Accountants

Institute of Certified Practising Accountants

Institute of Cost Accountants of India

Institute of Financial Accountants

Institute of Internal Auditors

Institute of Management Accountants

Institute of Public Accountants

International Association for Accounting Education & Research

Iraqi Union of Accountants and Auditors

Accounting Technicians Ireland

Chartered Accountants Ireland

Institute of Certified Public Accountants in Ireland

J Institute of Chartered Accountants of Jamaica

L Liberian Institute of Certified Public Accountants

M Malaysian Institute of Accountants

Maryland Association of CPAs

Minnesota Society of Certified Public Accountants

Myanmar Institute of Certified Public Accountants

Tasin Alif-Articled, AMC, ICAB

N

Institute of Chartered Accountants of Namibia

National Association of Black Accountants

Institute of Chartered Accountants of Nepal

New Zealand Institute of Chartered Accountants

New Zealand Institute of Certified Professional Accountants

Association of National Accountants of Nigeria

Financial Reporting Council of Nigeria

Institute of Chartered Accountants of Nigeria

Nigerian Accounting Association

O Ordem dos Revisores Oficiais de Contas

Ordem dos Técnicos Oficiais de Contas

Oregon Society of Certified Public Accountants

P Institute of Certified Public Accountants of Pakistan

Institute of Chartered Accountants of Pakistan

Institute of Cost and Management Accountants of Pakistan

Pakistan Institute of Public Finance Accountants

Philippine Institute of Certified Public Accountants

S Institute of Chartered Accountants of Scotland

Ordre National des Experts Comptables et Comptables Agréés du Sénégal

Institute of Chartered Accountants of Sierra Leone

Institute of Certified Public Accountants of Singapore

Society of Incorporated Accountants

South African Institute of Chartered Accountants

South African Institute of Professional Accountants

Institute of Chartered Accountants of Sri Lanka

T Institute of Chartered Accountants of Trinidad and Tobago

Ordre des Experts Comptables de Tunisie

W Association of Accountancy Bodies in West Africa

Wisconsin Institute of Certified Public Accountants

Z Zambia Institute of Chartered Accountants

Institute of Chartered Accountants of Zimbabwe

Tasin Alif-Articled, AMC, ICAB

Big Four audit firms

In the world

The vast majority of audits of publicly traded corporations are

performed by just a haﾐdful of aIIouﾐtiﾐg firﾏs. Kﾐo┘ﾐ as the けBig ヴげ, these firﾏs Ioﾏpletely doﾏiﾐate the iﾐdustry, auditiﾐg ﾏore

than 80 percent of all US public companies. In addition, these

mammoth organizations advise on tax and offer a wide range of management and assurance services. Although usually identified as

single companies, each one of the Big 4 Accounting Firms is actually

a network of independent corporations who have entered into

agreements with one another to set quality standards and share a

common name. The Big Four are the four largest international professional services networks, offering audit,

assurance, tax, consulting, advisory, actuarial, corporate finance, and legal services.

Public Info of

Big 4 The Big Four firms are shown below, with their latest publicly available data.

Rank Firm Employees Headquarters

1 Deloitte 200,000 United States

2 PwC 184,000 United Kingdom

3 Ernst & Young 175,000 United Kingdom

4 KPMG 155,000 Netherlands

Tasin Alif-Articled, AMC, ICAB

Structures of Big 4

None of the Big Four firms is a single firm; rather, they

are professional services

networks. Each is a network of

firms, owned and managed

independently, which have

entered into agreements with

other member firms in the network to share a common

name, brand and quality

standards. Each network has

established an entity to co-

ordinate the activities of the

network.

Deloitte LLP

Deloitte LLP is the number one firm in the

United States. The company began as the

separate companies of William Deloitte,

Charles Haskins, Elijah Sells, and George Touche. The three companies eventually

merged to become Deloitte & Touche.

Today the company is known primarily as

Deloitte LLP, and has four subsidiaries:

Deloitte & Touche LLP, Deloitte Consulting

LLP, Deloitte Financial Advisory Services LLP

and Deloitte Tax LLP. Over time the company has merged with other companies

or bought them out completely and created

subsidiaries to become one of the biggest

firms in the world. The company is one

consistently voted as one of the best

employers to work for by Fortune Magazine. They hire many of their entry-level employees through universities

where they have programs. In 2012 the company built Deloitte University to train its current and future employees. They also offer internships and training seminars at the University. They are hoping to reach out to

broader spectrum of people who are looking to work in the industry. Because the company has 4 subsidiaries, they

offer a wide range of employment opportunities. A prospective employee can work in categories such as

consulting, financial advisory services, taxes, growth enterprise, and many more. Deloitte has several recruiting

teams that visit college campuses across the country, hoping to recruit those who have taken classes involved in

their partnership program. Some of the universities that have these programs are Columbia Business School and

Duke University. However, there are more than 20 schools that offer Deloitte accounting curriculum. Deloitte and

its subsidiaries have more than 600 offices in more than 150 countries.

Tasin Alif-Articled, AMC, ICAB

PricewaterhouseCoopers PWC (PricewaterhouseCoopers) is ranked as

the number two accounting firm in the United States. The company founded by

Samuel Lowell Price began in London 1849.

The company grew over the years, merging

with Holyland and Waterhouse , then a final

merger game in 1998 when Price

Waterhouse and Coopers & Lybrand came

together to create PricewaterhouseCoopers. The firm went on

to shorten its brand name to PwC in 2010,

however PricewaterhouseCoopers remains

as the full legal name of the organization

and is the name that is used by PwC firms to

sign company audits. Like Deloitte, PwC has

seminars and training programs for its

current and prospective employees. The difference is that their program is online, free, and available to the public. Those who are looking to earn CPE credits (Continuing Professional Education) can do so on the PwC Open

University website . In this respect, PwC might have a leg up on their competition because people can access the

material right from their hoﾏe aﾐd it doesﾐげt Iost theﾏ aﾐythiﾐg. The Ioﾏpaﾐy also has Iaﾏpus e┗eﾐts at Iolleges such as Virginia Tech throughout the year. PwC offers a plethora of services to their clients including Audit &

Assurance, consulting, IFRS reporting, tax services, and others. This is great for current and potential employees of

the company because it gives a wide range of areas they can specialize in. Working for PwC means that you will

work in one of the most diverse environments, they are ranked number two in Diversity Inc. magazine out of 50 companies.

Ernst & Young Ernst & Young is rated number three out of

the top 100 accounting firms in the United

States. The firm was formed by the merger

of two companies, Arthur Young & company and Ernst & Ernst. Interestingly

enough Arthur Young and Alwen Ernst

never met in life. Their companies merged

in 1989 to form Ernst & Young, long after

the two had passed away. Both men

opened their original firms with their

brothers, and passed away within days of

each other. Today this big 4 firm stands tall and is located in more than 150 countries

with more than 700 offices. They offer a

plethora of services such as assurance, taxes, advisement, transactions, and many more. Offering such a wide

range of services allows the company to cater to a very diverse group of individuals and companies alike. They are

rated ﾐuﾏHer four iﾐ Di┗ersityIﾐI Magaziﾐeげs top ヵ0 plaIes to ┘ork for di┗ersity. Ha┗iﾐg so ﾏaﾐy areas of iﾐterest, anyone in the accounting trade is sure to find a position that suites their specialization. Ernst & Young offers

training programs online and on the job, however the materials and class resources are not available to the public. This could be detrimental to the company in the future as PwC offers all of their materials and even classes online

for free and to the general public. Like Deloitte & PwC, Ernst & Young does hold college recruiting events across

the country every year where they hire in entry-level associates.

Tasin Alif-Articled, AMC, ICAB

KPMG

KPMG is the number four firm of the big four with

more than 670 offices located in over 150 countries. The firm was originally established in

1911 when William Barclay Peat & co. merged

with Marwick Mitchell & Co. to form Peat

Marwick. In 1987 the firm merged with KMG to

form what is now known as KPMG. The firm

changed their name a few times over the years

but ultimately decided to stick with KPMG. The firm has been consistently voted as one of the

best places to work by DiversityInc Magazine and

currently holds the number 23 spot on the list.

Which means it hosts a very culturally diverse

work environment and works with companies

that are not yet as successful by hiring them for services and goods. The company offers three main lines of service

including audits, advisory services, and taxes. When those are broken down, there are plenty of different positions

once could hold with the company. KPMG has a website that offers free webcasts, self-education, and other resources for those who wish to learn online. Utilizing these tools allows college students and current professionals

to earﾐ CPEげs. Iﾐ additioﾐ, to oﾐliﾐe tools, the firﾏ also offers iﾐ persoﾐ Ilasses, seﾏiﾐars, aﾐd syﾏposiuﾏs that ﾏay also offer CPEげs. Like the other big three big 4 accounting firms, KPMG does much of its recruiting on college

campuses, seeking out the best and brightest to add to their big 4 firm.

Tasin Alif-Articled, AMC, ICAB

Network of Big four firms

In the World

Country Deloitte PwC Ernst & Young KPMG

Argentina Deloitte & Co. S.R.L Pricewaterhouse & Co. S.R.L. Ernst & Young KPMG

Bangladesh Hoda Vasi Chowdhury &

Co.

A. Qasem & Co. (AQC) S. F. Ahmed & Co. Rahman

Rahman Huq

Brazil Deloitte PwC EY KPMG

China Deloitte Hua Yong PricewaterhouseCoopers Zhong Tian

Ernst & Young Hua Ming

KPMG Hua Zhen

Egypt Kamel Saleh Mansour & Co. Allied for

Accounting and

Auditing (Emad

Ragheb)

Hazem Hassan

El Salvador DTT El Salvador, S.A. de

C.V.

PricewaterhouseCoopers El

Salvador

Ernst & Young El

Salvador, S.A. de

C.V.

KPMG, S.A.

Finland Deloitte & Touche Oy PricewaterhouseCoopers Oy Ernst & Young Oy KPMG Oy Ab

Tasin Alif-Articled, AMC, ICAB

Hong Kong Deloitte PricewaterhouseCoopers Ernst & Young KPMG

India Deloitte Haskins & Sells, P C Hansotia, C C Chokshi & Co, S.B. Billimoria, M.Pal & Co., Fraser & Ross and Touche Ross & co and A.F Ferguson, Deloitte Touche Tohmatsu, Deloitte & Touche Consulting, Deloitte Audit & Enterprise Risk Services

Price Waterhouse, Price

Waterhouse & Co., Lovelock &

Lewes, and Dalal &

Shah,Pricewaters house Coopers,

Pricewaterhouse Coopers Service

Delivery Centre

S.R.Batliboi & Co.

LLP, S.R.Batliboi &

Associates LLP,

S.V.Ghatalia &

Associates LLP, S R

B C & CO LLP, Ernst & Young LLP, PDS

Legal

BSR & Co

Indonesia KAP Osman Bing Satrio &

Eny

KAP Tanudiredja, Wibisana &

Rekan

KAP Purwantono,

Suherman & Surja

KAP Sidharta

dan Widjaja

Israel Deloitte Brightman

Almagor Zohar

Kesselman & Kesselman, PwC

Israel

Kost, Forer,

Gabbay & Kasierer

(Ernst & Young

Israel)

KPMG Somekh

Chaikin

Italy Deloitte Touche

Tohmatsu

Pricewaterhouse Coopers Reconta Ernst &

Young SpA, Ernst

& Young Financial Business Advisors

SpA,

KPMG

Japan Deloitte Touche

Tohmatsu

Kansa Houjin Tohmatsu

PricewaterhouseCoopers Aarata

Aarata Kansa Houjin

Ernst & Young

ShinNihon LLC

ShinNihon Yugen-

sekinin Kansa

Houjin

KPMG AZSA

LLC (formerly

KPMG AZSA &

Co.)

Azsa Kansa

Houjin

Jordan Deloitte Touche (M.E) PwC Ernst & Young KPMG

Kenya Deloitte & Touche (E.A) PwC Ernst & Young KPMG

Lebanon Deloitte Touche (M.E) PwC Ernst & Young KPMG PCC

Malaysia Deloitte KassimChan PricewaterhouseCoopers Ernst & Young KPMG

Tasin Alif-Articled, AMC, ICAB

Mexico Galaz, Yamazaki, Ruiz

Urquiza, S.C.

PricewaterhouseCoopers México Mancera S.C. KPMG

Cárdenas

Dosal, S.C.

Morocco Deloitte Touche (M.E) PwC Ernst & Young KPMG

Nigeria Akintola Williams

Deloitte

PwC Nigeria Ernst & Young KPMG

Pakistan M. Yousuf Adil Saleem &

Co.

A. F. Ferguson & Co. Ernst & Young

Ford Rhodes Sidat

Hyder

KPMG Taseer

Hadi & Co.

Palestine Deloitte Touche (M.E) PwC Ernst & Young none

Philippines Navarro Amper & Co (formerly Manabat

Delgado Amper & Co.)

Isla Lipana & Co. Sycip Gorres Velayo & Co.

Manabat Sanagustin &

Co.

Saudi

Arabia

Deloitte & Touche Bakr

Abulkhair & Co

PricewaterhouseCoopers LLP Ernst & Young

Saudi Arabia

KPMG Al

Fozan & Al

Sadhan

South

Africa

Deloitte Touche

Tohmatsu

PwC Ernst & Young KPMG

South

Korea

Anjin LLC Samil LLC Hanyoung LLC Samjong LLC

Sri Lanka SJMS Associates

(independent

correspondent firm)

PwC Ernst & Young KPMG

Sweden Deloitte Touche

Tohmatsu

Öhrlings

PricewaterhouseCoopers

Ernst & Young KPMG

Syria Deloitte (M.E) - Nassir Tamimi Chartered

Accountant

Pricewaterhousecoopers Abdul Kader Hussarieh and

partners

Mejanni & Co. Charted

Accountants

and

Tasin Alif-Articled, AMC, ICAB

Consultants

LLC

Thailand Deloitte Touche

Tohmatsu Jaiyos

PricewaterhouseCoopers Ernst & Young KPMG

Phoomchai

Taiwan Deloitte. PricewaterhouseCoopers Taiwan Ernst & Young KPMG

Turkey DRT Bagimsiz Denetim ve

S.M.M. A.S.

Basaran Nas Bagimsiz Denetim ve

SMMM A.S.

Güney Bagimsiz

Denetim ve

S.M.M. A.S.

Akis Bagimsiz

Denetim ve

S.M.M. A.S.

Uzbekistan Deloitte Touche

Tohmatsu

ASC PricewaterhouseCoopers Evan Young

Venezuela Lara Marambio &

Asociados

Espiñeira Pacheco y Asociados

(PricewaterhouseCoopers)

Tasin Alif-Articled, AMC, ICAB

The Top 50 Chartered Accountants firms in 2013 Rank 2013 Name of firm Year end

1 PwC 30/06/12

2 Deloitte 31/05/12

3 KPMG 30/09/12

4 Ernst & Young 30/06/12

5 Grant Thornton UK 30/06/13

6 BDO 30/06/13

7 RSM Tenon Group 31/12/12

8 Smith & Williamson 30/04/13

9 Baker Tilly 31/03/12

10 Moore Stephens UK 31/12/12

11 Mazars 31/08/13

12 Haines Watts 31/03/13

13 Crowe Clark Whitehill 30/04/13

14 Saffery Champness 31/03/13

15 Begbies Traynor 30/04/13

16 UHY Hacker Young 30/04/13

17 Kingston Smith 30/04/13

18 Zolfo Cooper 31/03/12

19 MHA MacIntyre Hudson 31/03/13

20 Johnston Carmichael 31/05/13

21 Wilkins Kennedy 30/04/13

22 Chantrey Vellacott DFK 31/12/13

23 Menzies 30/06/12

24 Francis Clark 31/03/13

25 Buzzacott 30/09/12

26 TaxAssist Accountants 31/12/12

27 HW Fisher & Company 30/04/12

28 FRP Advisory 30/04/13

29 Price Bailey 31/03/13

30 Frank Hirth 30/06/13

31 Reeves & Co 31/05/13

32 SJD Accountancy 31/10/13

33 Rawlinson & Hunter -

34 Armstrong Watson 31/03/13

35 Haysmacintryre 31/03/13

36 Duncan & Toplis 31/03/13

37 Hazlewoods 30/04/13

38 Streets 30/06/13

39 Anderson Anderson & Brown 31/03/13

40 Bishop Fleming 31/05/13

41 Littlejohn 31/05/12

42 Cooper Parry 30/04/13

43 Lovewell Blake 30/09/12

44 Leonard Curtis 30/04/13

45 Larking Gowen 31/03/13

46 The Old Mill -

47 Mercer & Hole 31/03/12

48 ASE 31/12/12

49 Shipleys 30/04/13

50 Barnes Roffe 31/12/12

Tasin Alif-Articled, AMC, ICAB

Ending The need for trusted, thorough and visionary expertise has never been greater. Today the Chartered Accountant is

one of the most sought-after professional qualifications across the world for

people in accountancy, finance and business. Chartered Accountants brings

together the leading institutes of Chartered Accountants from around the world to

support, develop and promote the vital role that Chartered Accountants play

throughout the global economy. Connecting hundreds of thousands of members

and students, promote the commitment of our global membership to the highest

standards of professional and ethical practice - create greater opportunities globally for those seeking to become or develop as Chartered Accountants – and

those looking to train or employ them - share expertise and innovation to

maintain

Chartered

AIIouﾐtaﾐIyげs positioﾐ as the preeﾏiﾐeﾐt qualification for those in accountancy,

fiﾐaﾐIe aﾐd Husiﾐess. Together, ┘eげre

committed to ensuring that the members continue to stand apart – defining

excellence throughout their career,

throughout the world.

By

Tasin Alif Chartered Accountancy (CA) Article Student

Under the Supervision of

Mr. AK Abdul Matin FCA Principle & Managing Partner of

A. Matin & Co.

Chartered Accountants A partnership firm under

The Institute of Chartered Accountants of Bangladesh (ICAB)

Dhaka, Bangladesh

Contract ID of Tasin Alif Cell: +8801927826928

E-mail: Tasin.alif@yahoo.com