The Association of Chartered Certified Accountants (ACCA) is a British –accountancy body which offers the Chartered Certified Accountant (Designator letters ACCA or FCCA) qualification worldwide. It is one of the world's largest and fast growing accountancy bodies with 140000 members and 404000 affiliates and students in 170 countries (as at April 2010). The Institutes headquarters are in London with the principal administrative office being based in Glasgow. In addition the ACCA has a network of nearly 80 staffed offices and other centres around the world. The ACCA is a founding member body of the Consultative Committee of Accountancy Bodies (CCAB) and the International Federation of Accountants (IFAC)
The term 'Chartered' in ACCA qualification refers to the Royal Charter granted in 1974 by Her Majesty the Queen in the United Kingdom. ACCA can trace its history back to 1904 when eight people formed the London Association of Accountants. This was done in order to allow more open access to the profession than was available through the existing accounting bodies. at the time, notably the Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Scotland: As of 2006, the goal of ACCA is to become the world's leading global professional body by size.
Since Chartered Certified Accountant is a legally protected term, individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and, if they carry out public practice engagements, must comply with additional regulations such as holding a practicing certificate, being insured against any possible liability claims and submitting to inspections.