ICAEW , Institute of Chartered Accountants in England and Wales x Institute of Chartered Accountants in England and Wales

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ICAEW , Institute of Chartered Accountants in England and Wales x Institute of Chartered Accountants in England and Wales

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        The Institute of Chartered Accountants in England and Wales was established by royal charter on 11 May 1880 reference code CLC/B/124/MS28431B). The charter incorporated the five English accountancy bodies established between 1870 and 1877: the Incorporated Society of Liverpool Accountants (now the Liverpool Society of Chartered Accountants); the Institute of Accountants; the Manchester Institute of Accountants (now the Manchester Society of Chartered Accountants); the Sheffield Institute of Accountants (now the Sheffield and District Society of Chartered Accountants); and the Society of Accountants in England.

        Its objects as redefined in the supplemental charter of 1948 were, and are: "to advance the theory and practice of accountancy in all its aspects, including, in particular, auditing, financial management and taxation; to recruit, educate and train a body of members skilled in these arts; to preserve at all times the professional independence of accountants in whatever capacities they may be serving; to maintain high standards of practice and professional conduct by all its members; to do all such things as may advance the profession of accountancy in relation to public practice, industry, commerce and the public service".

        Membership of the Institute at the time of incorporation was 599. The charter defined two classes of membership, fellows and associates, and provided for examination of those applying to be associate members. From the outset, the Institute aimed to raise the standards of new entrants to the profession. Its refusal to relax its strict admission requirements led, in 1885, to the formation of the Society of Accountants and Auditors by 300 accountants who did not qualify for membership of the Institute. This Society eventually amalgamated with the Institute of Chartered Accountants and the Scottish and Irish Institutes in 1957.

        The first application for membership by a woman was received in 1888, but was not allowed until after the First World War when the passing of the Sex Disqualification (Removal) Act in 1919 made it illegal to bar women from membership. In 1992, the Institute had over 100,000 members.

        The Institute sets its own entry requirements, code of ethics and disciplinary and practising standards, and monitors the activities of members and firms to ensure that the standards are maintained. It undertakes technical work and research, and offers arrange of advisory services to its members and to the public. It is a member of the Consultative Committee of Accountancy Bodies which includes the five major accountancy bodies in the British Isles, and is represented in the major international accountancy organisations. The Institute is governed by a council of 60 elected representatives who elect a president, deputy president and vice-president to hold office for one year. It is represented around the country by 22 district societies and 27 branch societies.

        The Institute has operated a library from the outset, as one of the principal objects of the Institute. The ICAEW library catalogue of 1903 states 'The foundation of the Library of the Institute of Chartered Accountants in England and Wales is of earlier date than that of the Charter: the Library of the then existing Institute of Accountants, founded in 1870, having been transferred when the Charter was granted on the 11th May 1880'.

        The Institute was originally based at 3 Copthall Buildings. Its present headquarters building is Chartered Accountants' Hall, Moorgate Place, which was built in the early 1890s to the design of the leading Victorian architect, John Belcher, R. A. A second building was opened in Milton Keynes in 1984.

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