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The Institute of Chartered Accountants of Scotland (ICAS) is the Scottish professional body of Chartered Accountants (CAs). It is a regulator, educator and influencer. ICAS act as a thought leader and voice of the professional business community. Although other British accounting bodies use the title Chartered Accountant, the CA designation is unique to ICAS in the UK. ICAS has more than 21,000 members and students worldwide. ICAS provides support, advice and services to its CAs throughout their professional lives. ICAS members are business advisors, business leaders and entrepreneurs. They play leading roles in 80% of the FTSE 100 companies.〔 Half of ICAS members are based in Scotland; the other half work in England and around the globe. == History == 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;〔Perks, R.W.(1993): ''Accounting and Society''. Chapman & Hall (London); ISBN 0-412-47330-5. p.16〕 # 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 designatory letters ''"CA"'' are still an exclusive privilege in the UK for members of the Scottish Institute. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Institute of Chartered Accountants of Scotland」の詳細全文を読む スポンサード リンク
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