Mutual Recognition
The Institute has mutual recognition agreements in place with:
- Institute of Chartered Accountants in England and Wales
- Institute of Chartered Accountants in Ireland
- Canadian Institute of Chartered Accountants
- Institute of Chartered Accountants of Australia
- New Zealand Institute of Chartered Accountants
- South African Institute of Chartered Accountants
- Hong Kong Institute of Certified Public Accountants
ICAS members may admit to full memberships of the above institutions after passing an aptitude test or subject to other specific requirements.
Members of equivalent bodies in other European Economic Area member states and Switzerland may also be admitted to membership after passing an aptitude test, provided they are a citizen of an EEA state or Switzerland.
A mutual recognition arrangement between the Institute and the Chartered Institute of Public Finance and Accountancy (CIPFA) was put in place in 1996, but was terminated by ICAS in 2005.
Read more about this topic: Institute Of Chartered Accountants Of Scotland
Famous quotes containing the words mutual recognition, mutual and/or recognition:
“It is with such eyes ... that a pair of angels exiled among men ... gaze at one another in mutual recognition.”
—Stendhal [Marie Henri Beyle] (1783–1842)
“Then, anger
was a crease in the brow
and silence
a catastrophe.
Then, making up
was a mutual smile
and a glance
a gift.
Now, just look at this mess
that you’ve made of that love.
You grovel at my feet
and I berate you
and can’t let my anger go.”
—Amaru (c. seventh century A.D.)
“Productive collaborations between family and school, therefore, will demand that parents and teachers recognize the critical importance of each other’s participation in the life of the child. This mutuality of knowledge, understanding, and empathy comes not only with a recognition of the child as the central purpose for the collaboration but also with a recognition of the need to maintain roles and relationships with children that are comprehensive, dynamic, and differentiated.”
—Sara Lawrence Lightfoot (20th century)