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Institute of Financial Accountants
The Institute of Financial Accountants (IFA) is a professional body representing and providing certification for financial accountants in the United Kingdom. The IFA is a full member of the International Federation of Accountants.
==History==
The Institute was founded in 1916.〔(Index of UK and Irish Accountancy and Professional Bodies ) at ICAEW website〕
In 1973, the IFA established the International Association of Book-keepers (IAB)〔〔IFA. (Benevolent Fund ) Page accessed June 21, 2015〕 and members of IAB participate in IFA's benevolent fund.〔〔Open Charities. (The Institute of Financial Accountants and International Association of Book-Keepers Benevolent Fund ) Page accessed June 21, 2015〕
In 1997, the Chartered Institute of Management Accountants (CIMA) granted reciprocal exemption to the IFA for seven of its exams.〔(IFA faces big ACCA damages claim for syllabus copying ), ''Accountancy Age'', 8 Aug 1997〕 However, in that same year ACCA sued IFA for plagiarising ACCA's examination syllabi.〔 The parties neared a settlement agreement.〔John Stokdyk for Accountancy Age. 01 Jul 1998 (Institutes - ACCA issues plagiarism writ )〕 However ''Accountancy Age'' reported that, "The High Court found the IFA had plagiarised large portions of ACCA's syllabus, including a typographical error."〔Accountancy Age, 17 July 1998 (News in Brief )〕
In 2005, during a round of merger talks between certain chartered bodies, talks took place with the ICAEW with a view to establishing IFA both as a feeder body, and as a 'fall-back' professional body for accountants who had not passed the final exams of other bodies such as CIMA or ACCA.〔(ICAEW talks planned new home for 'failed' chartereds ), ''Accountancy Age'', 19 Jan 2006〕
In 2006, talks took place between the IFA, the Association of Accounting Technicians (AAT) and the International Association of Book-keepers (IAB), regarding the creation of a joint qualification structure.〔(Accounting bodies to discuss qualifications merger ), ''Accountancy Age'', 24 Apr 2006〕
As of 2007, IFA members are recognised by HM Treasury as supervisors under anti-money laundering legislation.〔(HM Treasury AML/CFT Report ) Retrieved 15 June 2015〕
In 2008, the IFA became an associate member of the International Federation of Accountants (IFAC), and a full member in 2011.〔(International Federation of Accountants Welcomes New Members and Associates ), IFAC, 16 November 2011. Retrieved 17 November 2011.〕
IFA merged with the Federation of Tax Advisers (FTA) in 2009.〔(FTA’s First Annual Conference celebrated its merge with the IFA Group ), FTA, 8 June 2009. 〕
In 2014, the IFA announced a merger with the Institute of Public Accountants of Australia to form the IPA Group; the world's largest SME/SMP professional accountancy body. Members of the IFA obtained membership of the IPA at their equivalent IFA membership grade.〔(Professional Planner )〕〔(Accountancy Live 18 Dec 2014, Retrieved 10 Jan 2015 )〕
As of 2015, IFA had about 10,000 members in about 80 countries.〔(IFA.ORG About Us ) Retrieved 29 May 2015〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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