Recognised Qualifying Body

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United Kingdom

A Recognised Qualifying Body (RQB) is a term used in Companies Act 1989 and 2006 to describe organisations that accredit the experience of financial auditors. The organisations include:

  • Association of Chartered Certified Accountants (ACCA)
  • Association of International Accountants (AIA)
  • Institute of Chartered Accountants in England and Wales (ICAEW)
  • Institute of Chartered Accountants in Ireland (ICAI)
  • Institute of Chartered Accountants of Scotland (ICAS)
  • Chartered Institute of Public Finance and Accountancy (CIPFA) since 2006

CIPFA's status as an RQB is currently in abeyance by FRC.

For further information, see the website of the FRC.



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