Professional accounting body
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A professional accounting body is an
Certified Practising Accountant (CPA), Certified Management Accountant (CMA), Chartered Management Accountant (ACMA) or Chartered Public Finance Accountant
(CPFA).
Some countries have a single professional accounting body while others have several. If there is more than one body, such bodies may or may not compete with each other; in some countries, professional accounting bodies are divided according to their field of activity. For example, India has two professional accounting bodies: the Institute of Chartered Accountants of India deals with only financial accounting,while the Institute of Cost Accountants of India deals with cost accounting & management accounting.