詞條簡介
RQB(Recognized Qualifying Body)：
There are five statutorily Recognized Qalifying Bodies (RQBs) for company auditors under the Companies Act 1989 in the United Kingdom: the Association of International Accountants (AIA), the Institute of Chartered Accountants in England and Wales (ICAEW), the Institute of Chartered Accountants of Scotland (ICAS) , the Institute of Chartered Accountants in Ireland (ICAI), and the Association of Chartered Certified Accountants (ACCA), Statutory audit rules are laid out in the Companies Acts 1985 and 1989 and reflect the EU 8th Company law Directive. The Department of Trade and Industry (DTI) in the United Kingdom designates professional bodies as RQBs.
中文翻譯
在英國，根據1989年的《公司法》，對公司進行審計的審計人員的五個法定資格認證機構是：國際會計師公會（Association of International Accountants，簡稱:AIA）、英格蘭和威爾斯特許會計師協會（Institute of Chartered Accountants in England and Wales）、蘇格蘭特許會計師協會（Institute of Chartered Accountants of Scotland）、愛爾蘭特許會計師協會（Institute of Chartered Accountants in Ireland）、特許公認會計師公會（Association of Chartered Certified Accountants）。1985年和1989的《公司法》中制定了法定審計規則，而且法定審計規則也體現在《歐盟第8號公司法指令》（EU 8th Company Law Directive）中。英國貿易工業部（Department of Trade and Industry, DTI）指定這五個職業機構為資格認證機構。
解釋出自2005年8月版《國際會計準則》版本號：IFRSD
