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Institute of Chartered Accountants in England and Wales
The Institute of Chartered Accountants in England and Wales (ICAEW) was established by Royal Charter in 1880. It has over 144,000 members. Over 15,000 of these members live and work outside the UK. The Institute also has some 9,000 students.
The Institute is a member of the Consultative Committee of Accountancy Bodies (CCAB), formed in 1974 by the major accountancy professional bodies in the UK and Ireland. The fragmented nature of the accountancy profession in the UK is in part due to the absence of any legal requirement for an accountant to be a member of one of the many Institutes, as the term ''accountant'' does not have legal protection. However, a person must belong to the ICAEW, ICAS or CAI to hold themselves out as a ''chartered accountant'' in the UK (although there are other chartered bodies of British qualified accountants whose members are likewise authorised to conduct restricted work such as auditing).
The ICAEW has two offices in the UK; the main one is in Moorgate, London and the other in Central Milton Keynes, in the newly built Hub:MK complex. It also has offices in Belgium (Europe Region), China (Greater China Region), Hong Kong, Indonesia, Vietnam, Malaysia, Singapore and the United Arab Emirates (MIddle East, Africa and South East Asia Region). 〔(【引用サイトリンク】title=ICAEW opens Middle East regional office )〕 〔(ICAEW pushes regional expansion in China ), ''Accountancy Age'', 4 April 2011〕
== History ==
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